514. Regulation of the Federal Minister of Finance for the sixth 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 No 112/2012 shall be assigned:
The Financial Online Declaration Ordinance (FOnErklV), BGBl. II No 512/2006, as last amended by the BGBl Regulation. II No 372/2012, shall be amended as follows:
1. In § 1, the following paragraph 8 is added:
"(8) The electronic request for an expert opinion from Österreichische Forschungsförderungsgesellschaft mbH (hereinafter referred to as" FFG ") within the framework of the assertion of a research premium in accordance with § 108c (2) Z 1 EStG 1988 and the application for a According to § 118a BAO, research confirmation according to § 118a of the Federal Financial Regulation (BAO) has to be made in the Financial Online procedure (https: //finanzonline.bmf.gv.at) in accordance with the Financial Online Regulation 2006. In accordance with § 108c (8) and § 118a BAO of the Financial Online procedure, the FFG has to submit expert reports 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 § 3, the following paragraph 6 is added:
" (6) The scope of the request addressed to the FFG for an opinion pursuant to § 108c (8) EStG 1988 and § 118a BAO as well as the scope of an expert opinion prepared by the FFG pursuant to Section 108c (8) EStG 1988 and § 118a BAO shall be determined according to the Research award regulation, BGBl. II No 515/2012. '
3. In § 5, the following paragraph 10 is added:
" (10) § 1 (8) and § 3 (6) in the version of the BGBl Regulation. II No 514/2012 are 1. Jänner 2013 in force. "