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Amendment Of The Regulation On The Implementation Of The Abgabenverwaltungsorganistionsgesetzes 2010 (Avog 2010 - Dv)

Original Language Title: Änderung der Verordnung zur Durchführung des Abgabenverwaltungsorganistionsgesetzes 2010 (AVOG 2010 - DV)

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508. Ordinance of the Federal Minister of Finance with which the regulation of the Federal Minister of Finance for the implementation of the Tax Administration Organization Act 2010 (AVOG 2010-DV) is amended

On the basis of § § 8, 9 and 10 of the Tax Administration Organization Act 2010-AVOG 2010, BGBl. I n ° 9, as last amended by the Federal Law BGBl. I No 112/2012, shall be arranged:

The Ordinance of the Federal Minister of Finance on the implementation of the Tax Administration Organization Act 2010 (AVOG 2010-DV), BGBl. II No 165/2010, as last amended by the BGBl Regulation. II No 432/2010, shall be amended as follows:

1. § 4 (1) is amended as follows:

(a) The phrase "Judenburg, Knittelfeld, Liezen and Murau including the political expositors Bad Aussee and Gröbming" is replaced by the phrase "Liezen, Murau and Murtal including the political Expositur Gröbming" .

(b) The phrase "Bruck an der Mur, Leoben and Mürzzuschlag" is replaced by the phrase "Bruck-Mürzzuschlag und Leoben" .

(c) The phrase "Feldbach, Fürstenfeld, Hartberg, Radkersburg and Weiz" is replaced by the phrase "Hartberg-Fürstenfeld, South-East Styria and Weiz" .

2. In accordance with Article 4 (2), the following paragraph shall be added:

"(3) Within one year of the change in the name or address of a financial office, it is also possible to apply it effectively using the address or designation used to date."

3. In accordance with § 10, the following § 10a is inserted:

" § 10a. (1) The one with the receipt of cash payments (§ 211 para. 1 lit. a of the Federal Tax Code, BGBl. No 194/1961, as amended), the institutions of a financial office may carry out these activities for each tax office.

(2) The institutions entrusted with the implementation of enforcement measures (Section 5 (2) of the Tax Executive Order, BGBl. No 104/1949 in the current version) of the financial offices in Vienna, these activities may be carried out for each of the above-mentioned financial offices.

(3) The levies (§ § 86 et seq. of the Income Tax Act 1988, BGBl. No. 400 in the current version) Institutions of the financial offices Vienna 1/23 and Vienna 12/13/14 Purkersdorf can carry out this activity, including the selection of cases to be examined, for each tax office with registered office in Vienna, as well as with these examinations related shields.

(4) The institutions of the Vienna Financial Office 8/16/17, which are entrusted with the execution of the following matters, may carry out these activities for each tax office with its head office in Vienna:

1.

the allocation of tax numbers,

2.

award of UID numbers,

3.

the issuing of certificates of attestations,

4.

the issuing of certificates that there are no due diversion requirements;

5.

Exhibition of confirmations on the receipt of family allowances,

6.

Issuing confirmations on the receipt of family allowances for the other parent,

7.

An exhibition of confirmations as to whether a person is or has been subject to tax, is not covered or has been in the process of issuing a tax number, and

8.

To monitor the entry of declarations of duty, including the associated threat and the imposition of penalties, and to take the decision on the application of the deadline for the application of such duties.

(5) If institutions of a financial office are active in accordance with the preceding paragraphs for another tax office, their actions shall be attributed to the respective competent tax office. "

4. In accordance with Article 20 (3), the following paragraph shall be added:

" (4) § 4 (1) in the version of the Novelling orders Z 1 lit. b and c of the BGBl Regulation. II No 508/2012 shall enter into force 1. Jänner 2013 in force. "

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