40. Regulation of the Minister of finance to the seventh amendment of FinanzOnline explanation regulation
On the basis of § 108c par. 8 of the income tax Act 1988 - EStG 1988, BGBl. No. 400, as last amended by Federal Law Gazette I no. 112/2012, as well as of Article 118a of the federal tax code - BAO, Federal Law Gazette No 194/1961, as last amended by Federal Law Gazette I no. 14/2013 is prescribed:
The FinanzOnline Declaration Ordinance (FOnErklV), Federal Law Gazette II No. 512/2006, as last amended by the regulation BGBl. II no 514/2012, is amended as follows:
1. paragraph 1 paragraph 8:
"(8) the electronic request an annual report or an opinion of the project (section 108 c 8 EStG 1988 and Article 118a BAO in conjunction with sections 4 and 5 of the research bonus regulation, Federal Law Gazette II No. 515/2012) at the Austrian research promotion agency mbH (in the following"FFG") FinanzOnline has FinanzOnline Regulation 2006 in the proceedings to take place (https://finanzonline.bmf.gv.at)." The FFG has a such an opinion in the proceedings to submit FinanzOnline of the competent tax authority. The report is to provide to the electronic file inspection (§ 90a BAO). Article 2 is not applicable."
2. in article 5 the following paragraph 11 is added:
"(11) section 1 subsection 8 in the version of regulation BGBl. II Nr 40/2013 effective with January 1, 2013."