191. the balance sheet accounting professions Act (balance sheet accounting law 2014 - BiBuG 2014)
The National Council has decided:
1. main piece
Balance sheet accounting professions - permission scope
Balance sheet accounting professions
§ 1 balance sheet accounting professions are the following professions:
1 accountant, 2. accountant and 3 staff shipping calculator.
Permission scope - accountant
Section 2 (1) is entitled to the independent exercise of the profession accountant's reserved to perform following activities:
1 pagatorische accounting (business accounting) including the payroll and the creation of account balances for enterprises and the revenue and expenditure account in the sense of § 4 para 3 of the income tax Act 1988, Federal Law Gazette No. 400/1988, 2. concluding books (creation of balance sheets) according to commercial law or other legislation within the framework by § 221 para 1 in conjunction with § 221 para 4, 6 and 7 of the company law book , dRGBl. S 219/1897 fixed characteristics, 3. advice on matters of employee tax assessment and the drafting and submission of declaration to the employee tax assessment to the tax authorities of the Confederation as Messenger electronically, excluding any representation, 4. the representation in tax and levy criminal proceedings for federal, State and municipal taxes, excluding the representation before the tax authorities of the Federal Government, the administrative courts and the Supreme Administrative Court , 5. the documents electronically to the tax authorities of the Federal Government, as well as the places of redemption requests, 6 the representation including of statements in matters of turnover tax returns and recapitulative statements, as well as the Declaration on the use of credits (section 214 of the federal tax code, Federal Law Gazette No. 194/1961).