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The tax assumptions retained

⏱ 4 min readUpdated on

A tax calculated on assumptions must state them. On screen, Fiplan separates what is to be known, at the bottom of the income statement, from what is to be corrected, in the plan checks. The report keeps every line.

What it is for

At the bottom of the Income Statement tab, below the charts, a grey collapsed block is headed Tax assumptions used, followed by its number of lines (“· n”), with this subtitle: “The points of the tax calculation to know. They also appear in the PDF report, Taxation page.” It only appears when it has at least one line. It only contains what is to be known; what needs a correction is a check to review in the checks badge. The PDF report (Taxation page, or Assumptions when the template has no Taxation page) and the Excel file write every line, each on one line, without a box:

LineWhen it appearsOn screenIn the PDF and Excel
The financial year of non-standard lengtha financial year does not last twelve monthsat the bottom of Results“Tax assumptions retained” block
Advance tax payments (versements anticipés / voorafbetalingen) of a financial year ≠ 12 monthssameat the bottom of Resultssame
Prior tax lossesthey are set off in the planat the bottom of Resultssame
The provisional remuneration thresholdit decides reduced-rate eligibilityat the bottom of Resultssame
Tax not calculatedthe file is that of an individual or of a non-profit association (ASBL / vzw)at the bottom of Resultssame
The surcharge for insufficient advance paymentsa net surcharge is dueat the bottom of Results, under its headingPDF: “Advance payments (AP)” table; Excel: tax sheet — the surcharge line
The reduced rate subject to a reservation, and the summary per financial yeara condition of Article 215 of the Income Tax Code 1992 (CIR 92 / WIB 92) is not answered, or a financial year is not fully eligible“SME reduced-rate eligibility” check“Tax assumptions retained” block
The date of incorporation is unknownthe client's record does not show it“Company incorporation date” checksame
Declining-balance depreciationan old line still uses it“Straight-line depreciation of assets” checksame
The subsidy entered on account 15an old line of Financing & contributions“Capital subsidies” checksame
The property lease without a land valuethe land value is not filled in“Property leases: land value” checksame
The incorporation findingan incorporation created before the Companies Code check“Incorporation compliant with the CCA” checksame

Steps

  1. Open Results, Income Statement tab, and scroll below the charts.
  2. Click Tax assumptions used to expand the block and read its lines.
  3. For a correction, follow the Plan checks link, at the foot of the block: the checks panel opens; answer the conditions in the Taxation tab, or complete the client's record.
  4. Generate the report: all remaining lines appear in it.
The bottom of the income statement: the “Tax assumptions used” block expanded, and the link to the Plan checks.
The bottom of the income statement: the “Tax assumptions used” block expanded, and the link to the Plan checks.

Worked example · Boulangerie Dupont SRL

The bakery's plan carries 2 tax assumptions, as the report writes them:

  • Exercices 1 à 3 : taux réduit appliqué SOUS RÉSERVE · (b) Rémunération dirigeant — Périodes imposables 1 à 3 sur les 4 premières depuis la constitution — condition non applicable (art. 215 CIR 92) · Règles fiscales appliquées : EI 2028 à 2030.
  • ISOC au taux réduit (art. 215 CIR 92), sous réserve des conditions (a) et (c) non renseignées. Sans ce taux : +5 000,00 € par exercice, soit +15 000,00 € sur l'horizon du plan.

These are two corrections: on screen, they are in the “SME reduced-rate eligibility” check, and the bottom of the income statement shows no block (0 lines). Once conditions (a) and (c) are answered, 0 remain in the report.

If the bakery were an existing company carrying €30,000.00 of prior tax losses, the bottom of the screen would show “Tax assumptions used · 1”, and, once expanded:

  • Pertes fiscales antérieures de 30 000,00 € imputées sur les bénéfices du plan (art. 206 CIR 92) : reports repris sous réserve d’absence de changement de contrôle (art. 207, al. 8, CIR 92).

(Fiplan writes these lines in French, whatever the screen language.)

Pitfalls

An assumption is not an error. It says what Fiplan assumed; the calculation is done, and what is at stake is quantified when it can be.
A correction is not in this block. The reduced rate subject to a reservation, the date of incorporation, declining-balance depreciation, account 15, the lease without a land value and the incorporation finding are no longer shown above the income statement: each one is a check to review. The block reminds you of this in one sentence, with the Plan checks link.
The screen and the report do not count the same lines. The block's “· n” only counts the screen's assumptions; the PDF and Excel also keep the corrections. The bakery's report therefore has 2 lines, while the screen shows none.

What it changes · 2027

① Income statementNo effect€0.00The assumptions describe the calculation; they do not change it.
② CashNo effect€0.00No cash flow is added.
③ Balance sheetNo effect€0.00No entry is added.

Source

Fiplan convention (reserves-fiscales.ts): a single function writes the lines for the screen, the PDF and the Excel file; an identical reservation over consecutive financial years is written once. A table with no default case (RANGEMENT_HYPOTHESES) says where the screen shows each line: at the bottom of Results, or in a check (financial-controls.ts); the PDF keeps every line. The surcharge is read from the engine's amounts (lignesMajorationVa).