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Tax Administrations

Internal audit tax administrations


The internal audit cell for the tax administrations has been set up by the  Royal Decree of September 26th 1991 (PDF, 20.04 KB). That cell's objectives have been defined in that Royal Decree and expanded by the  Royal Decree of February 13th 1996 (PDF, 20.04 KB).

The cell is competent for all tax administrations, their central services as well as their external departments, and all their activities.

It is directly put under the authority of the President of the Steering Committee of the Federal Public Service Finance.

The internal audit cell has no power of decision. It makes observations and draws up a report on every subject, which has been covered by an audit. The reports are sent among others to the Minister of Finance, the President of the Steering Committee, the General Administrator concerned, the Belgian Court of Audit and the Finance Inspectorate.

Definition and objectives

  • The internal audit is an independent assessment activity carried out pursuant to the ethical and methodological standards, which are acknowledged at international level. 
  • The objectives of that cell consist in providing analyses, opinions and advice to the management. 
  • The scope extends to every necessary matter in order to assess if the internal control is adequate and properly functions.


  • To assess the internal control system 
  • To check the efficient use of means 
  • Within the framework of specific missions, the cell can investigate every default or abuse committed by the civil servants of the FPS Finance.

You can find more information in the  charter as regards the internal audit (PDF, 20.64 KB).


Secretarial staff

Kati Vagenende (D)
Tel : 0257 693 62
E-mail :

Fax : 0257 951 13
E-mail :