Free first meeting
Whether we are the right practice, and what the work involves.
Accountants are obliged entities under the anti-money-laundering law. We must verify who you are, and if we must report a suspicion, the law forbids us from telling you. Better you hear that at the first meeting than never.
We are registered with the ITAA. We do not audit accounts and we do not appear before the courts.
Keeping the books and preparing annual accounts for filing with the National Bank.
See the programCorporate and personal income tax returns, and advice on the position before decisions are taken.
See the programVAT returns, listings and the periodic obligations that carry automatic penalties.
See the programAssisting and representing clients in dealings with the tax administration.
See the programVerify identity because the law requires it, write the scope and the fee, state the date records are needed, raise queries instead of assuming, and decline arrangements the anti-abuse provision would strike down.
Whether we are the right practice, and what the work involves.
Verification as the law requires, then a written scope and fee.
Our deadline to you, as firm as yours to the administration.
Queries raised, approved by you, then submitted.
Quoted after a first meeting, per year for recurring work or per matter for a question. Identity verification happens before any engagement.
Bookkeeping, VAT and the personal return.
Books, annual accounts, corporate tax and advice.
Said plainly, because the law reserves it.
Every engagement is quoted after a free consultation. No subscription.
BOONS ACCOUNTANT & BELASTINGCONSULENT is a company incorporated under Belgian law, registered with the Crossroads Bank for Enterprises under enterprise number 0479.593.734, based at 93 Gaston Oomslaan in 3581 Beringen and practising under the same direction since February 2003. The titles of certified accountant and certified tax adviser are protected and require registration with the ITAA, which brings a code of ethics, a periodic quality review, continuing education and compulsory professional indemnity insurance.
The obligation worth stating first is the one clients are rarely told about. Accountants and tax advisers are obliged entities under the anti-money-laundering law of 18 September 2017. We must identify you and your beneficial owners and verify that against documents before we can act, we must keep those records, and where we suspect money laundering we are required to report to the Financial Intelligence Processing Unit — and the law forbids us from telling you that we have done so. Professional secrecy does not override that. Alongside it, two limits: we do not audit annual accounts, which is reserved to registered auditors, and we do not appear before the courts, which is the Bar's work, though we can represent you with the tax administration.
Because the anti-money-laundering law of 18 September 2017 makes accountants and tax advisers obliged entities. We must identify you and any beneficial owners and verify it against documents before accepting the engagement, and keep that record. If identification cannot be completed we are not permitted to act, which is why we deal with it at the start rather than halfway through a filing season.
If we know or suspect money laundering or terrorist financing, we are legally required to report it to the Financial Intelligence Processing Unit, and the same law prohibits us from informing the client that a report has been made or is being considered. We would rather you understood that this duty exists from the outset than imagine professional secrecy is absolute. It is not.
No. Statutory audit and the audit of annual accounts are reserved in Belgium to registered auditors of the Institute of Registered Auditors. We prepare annual accounts and we can work alongside your auditor, but we express no audit opinion and nothing we produce carries that value.
Possibly, and possibly it was not a saving. We will look at it. What we will not do is implement an arrangement whose principal purpose is a tax advantage contrary to the object of the legislation: the general anti-abuse provision allows the administration to disregard such arrangements, which turns a saving into an assessment plus interest, often years later.
We state the date by which we need complete records, and if they arrive by then the filing is ours to get right. If they arrive after it, we cannot accept responsibility for a late filing or the penalty. VAT penalties in particular are largely automatic and indifferent to the reason, which is why we set the calendar in advance rather than chase documents at the end.
Up to a point. We can assist and represent you in dealings with the tax administration, including information requests and objections, to the extent the law allows. Proceedings before the courts require a lawyer, and we will tell you when you have reached that line and work with your counsel rather than pretend otherwise.
A free first meeting to establish whether we are the right practice for you.