Eighth Amendment Of Finanzonline Regulation 2006 (Fonv 2006)

Original Language Title: Achte Änderung der FinanzOnline-Verordnung 2006 (FOnV 2006)

Read the untranslated law here: https://www.global-regulation.com/law/austria/2994800/achte-nderung-der-finanzonline-verordnung-2006-%2528fonv-2006%2529.html

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46. Regulation of the Federal Minister of finance to the eighth amendment of FinanzOnline Regulation 2006 (FOnV 2006)

On the basis of § 211 5 of the federal tax code (BAO) is prescribed:

The FinanzOnline Regulation 2006 (FOnV 2006), Federal Law Gazette II No. 97/2006, as last amended by regulation BGBl. II No 52/2014, is amended as follows:

1. paragraph 1 section 1:

"§ 1 (1) this regulation lays down computer-assisted data transfers on attaching (§ 86a BAO), transactions (§ 97 para. 3 BAO), inspection (§ 90a BAO) and payment (section 211 para 5 BAO), if not your own rules."

2. paragraph 7 together with the heading:


§ 7. The assignment to the payment of taxes by electronic transfer in the sense of § 211 5 BAO has

1. If the electronic banking system provided to the debtor by his credit institution includes the feature "Tax payment" in the way of such a "tax payment", or 2. by way of the "eps" process provided to the debtor in the system FinanzOnline ("e-payment standard") to be carried out.

3. paragraph 8:

„§ 8. Wire transfer is reasonable, if it already uses the electronic banking system provided to him by his bank to pay fees or other payments and it has an Internet connection. the debtor"

4. following paragraph 12 is added to section 11:

"12. the paragraphs 7 and 8 in the version of regulation BGBl. II are no. 46/2016 for the first time to apply to the payment of duties on 1 April 2016."