508th regulation of the Federal Minister for finance with the Ordinance of the Federal Minister for finance for the implementation of the tax administration organization act 2010 (AVOG 2010 - DV) is changed
On the basis of §§ 8, 9 and 10 of the tax administration organization act 2010 - AVOG 2010, Federal Law Gazette I no. 9, as last amended by Federal Law Gazette I no. 112/2012, is prescribed:
Ordinance of the Federal Minister for finance for the implementation of the tax administration organization act 2010 (AVOG 2010 - DV), Federal Law Gazette II No. 165/2010, as last amended by regulation Federal Law Gazette II No. 432/2010, is amended as follows:
1 § is amended 4 section 1 as follows:
(a) the phrase "Liezen, Judenburg, Knittelfeld and Murau including the political branches bad Aussee and Gröbming" is replaced by the phrase "Liezen, Murau and Mur River Valley including the political municipality".
(b) the phrase "Bruck Mur, Leoben and Mürzzuschlag" is replaced by the phrase "Bruck Mürzzuschlag and Leoben".
(c) the phrase "Feldbach, Fürstenfeld, Hartberg, Radkersburg and Weiz" is replaced by the phrase "Southeast Styria, Weiz, Hartberg-Fürstenfeld".
2. According to article 4, paragraph 2, the following paragraph shall beadded:
"(3) within one year after the change in the name or address of a financial Office attach using the previous address or label may be filed effectively."
3. after article 10, the following article 10a is inserted:
'Article 10a. (1) the receipt of cash payments (section 211 para 1 lit. a of the federal tax code, Federal Law Gazette No. 194/1961, as amended) responsible organs of Treasury can perform these activities for each tax office.
(2) the bodies entrusted with the implementation of enforcement measures (article 5, par. 2 of the tax execution code, Federal Law Gazette No. 104/1949 amended) of tax agencies based in Vienna to perform these activities for each of the mentioned financial offices.
(3) that with the conduct of joint trials of paid taxes (§§ 86 ff of the income tax Act 1988, Federal Law Gazette No. 400 as amended) organs of tax agencies Vienna entrusted 1 / 23 and Vienna 12/13/14 Purkersdorf can exert this activity including the selection of cases to be examined for each tax office based in Vienna, as well as related decisions adopted with these tests.
(4) the organs of the financial Office Vienna entrusted with the execution of the following matters 8/16/17 to perform these activities for each tax office based in Vienna: 1 Assigning control numbers, 2. assignment of UID numbers, 3. issuing residence certificates, 4. issue of certificates have no due tax claims, 5. issuing certificates about the receipt of family allowance, 6th exhibition of confirmation on the receipt of family allowance for the other parent , 7 issuing certificates about, whether a person is tax collected or was, is not covered or awarding a taxpayer has requested 8 monitoring of the entrance of tax declarations including the associated threat and imposition of coercive penalties as well as the decision on time limit extension applications.
(5) organs of Treasury are working after the preceding paragraphs for a different tax office, so their actions attributable to the relevant competent tax office."
4. According to article 20, paragraph 3, the following paragraph shall beadded:
"(4) section 4 para 1 as amended by the amendment of regulations Z 1 lit. b and c of regulation Federal Law Gazette II No. 508/2012 effective with January 1, 2013."