On 14 June 2023, the Belgian tax administration published Circular 2023/C/58 (Dutch | French) on the practical implementation of the extended four-year limitation periods for VAT payments due, and the extended 10-year retention period for VAT books and documents, which came into force on 1 January 2023. In addition to some technical guidelines, the new circular letter contains some interesting points of note in connection with the new limitation period relating to VAT due in the event of the nonsubmission or late submission of the VAT return.
Source: taxathand.com
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