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46. Regulation of the Federal Minister of Finance for the eighth amendment of the Financial Online Regulation 2006 (FOnV 2006)
Pursuant to Section 211 (5) of the Federal Tax Code (Bundesabtaxordnung) (BAO), the following is prescribed:
The Financial Online Regulation 2006 (FOnV 2006), BGBl. II No 97/2006, as last amended by the BGBl Regulation. II No 52/2014, shall be amended as follows:
1. § 1 (1) reads:
" § 1. (1) This Regulation regulates data transfers supported by automation in relation to the application (§ 86a BAO), erleds (§ 97 para. 3 BAO), inspection of files (§ 90a BAO) and payment (§ 211 para. 5 BAO), insofar as there are no rules of its own. "
2. § 7 together with the title is:
Dedirection
§ 7. The application for payment of levies by electronic transfer in the sense of Section 211 (5) BAO has
| 1. |
where the electronic banking system made available to the debtor by his credit institution includes the "financial payment" function by means of such a "financial payment"; or |
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| 2. |
by means of the "eps" procedure ("e-payment standard") made available to the debtor in the System FinanzOnline |
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shall be made.
3. § 8 reads:
" § 8. The electronic credit transfer shall be reasonable to the debtor if he already uses the electronic banking system made available to him by his credit institution for payment of levies or other payments, and he shall use the electronic banking system to pay him or her for payment. Internet connection. "
4. In section 11, the following paragraph 12 is added:
| " 12. |
§ § 7 and 8 in the version of the BGBl Regulation. II No. 46/2016 shall be applied for the first time to the payment of charges on 1 April 2016. " |
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Schelling
