Read the untranslated law here: http://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2012_II_514/BGBLA_2012_II_514.html
514. Regulation of the Minister of finance to the sixth 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. 112/2012 is prescribed:
The FinanzOnline Declaration Ordinance (FOnErklV), Federal Law Gazette II No. 512/2006, as last amended by the regulation BGBl. II no 372/2012, is amended as follows:
1. in article 1 the following paragraph 8 is added:
"(8) the electronic request of opinions at the Austrian research promotion agency mbH (in the following"FFG") in order to claim of a research bonus pursuant to § 108 c para 2 Z 1 EStG 1988 and applying for a research confirmation in accordance with Article 118a BAO FinanzOnline Regulation 2006 the procedure of FinanzOnline (https://finanzonline.bmf.gv.at) shall be made in." The FFG has to submit reports in accordance with § 108 c paragraph 8 and Article 118a BAO in the procedure of 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 3 the following paragraph 6 is added:
"(6) the scope of the request to the FFG an opinion pursuant to section 108c para 8 EStG 1988 and Article 118a BAO, as well as the extent of the FFG pursuant to § 108c para 8 EStG 1988 and Article 118a BAO of created opinion determined by the research bonus regulation, Federal Law Gazette II No. 515/2012."
3. in article 5 the following paragraph 10 is added:
"(10) section 1 subsection 8 and art. 3 par. 6 in the version of regulation BGBl. II Nr 514/2012 with 1 January 2013 into force."
Search Translated Laws of Austria