40. Ordinance of the Federal Minister of Finance for the seventh amendment of the Financial Regulation

Due to § 108c (8) of the Income Tax Act 1988-EStG 1988, BGBl. No. 400, as last amended by the Federal Law BGBl. I n ° 112/2012, as well as § 118a of the Federal Tax Code-BAO, BGBl. No. 194/1961, as last amended by the Federal Law BGBl. I n ° 14/2013 shall be assigned:

The Financial Online Declaration Ordinance (FOnErklV), BGBl. II No 512/2006, as last amended by the BGBl Regulation. II No 514/2012, shall be amended as follows:

1. § 1 (8) reads:

" (8) The electronic request for an annual report or a project report (§ 108c (8) EStG 1988 as well as § 118a BAO in conjunction with § § 4 and 5 of the Research Award Ordinance, BGBl. II No. 515/2012) at Österreichische Forschungsförderungsgesellschaft mbH (hereinafter referred to as "FFG") has to be made under the Financial Online Regulation (https: //finanzonline.bmf.gv.at) in accordance with the Financial Online Regulation (FinanzOnline) 2006. The FFG has to forward such an opinion in the Financial Online procedure to the competent tax authority. The expert opinion is to be made available for the electronic inspection of files (§ 90a BAO). § 2 shall not apply. "

(2) In § 5, the following paragraph 11 is added:

" (11) § 1 (8) in the version of the BGBl Regulation. II No 40/2013 comes with 1. Jänner 2013 in force. "

Fekter