346. Regulation of the Federal Minister of Finance, amending the Regulation on the implementation of the Tax Administrative Organization Act 2010

On the basis of § § 8, 9 and 10 of the Tax Administration Organization Act 2010 (AVOG 2010), BGBl. No 9/2010, as last amended by the Federal Law of the Federal Republic of Germany (BGBl). I No 105/2014, 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 287/2015, shall be amended as follows:

1. § 10a (3) reads:

" (3) The levies (§ § 86 et seq. of the Income Tax Act 1988, BGBl.), which are subject to the implementation of joint audits of wage-dependent charges. Nr. 400/1988 in the current version) entrusted to the institutions of the financial offices Vienna 1/23, Vienna 12/13/14 Purkersdorf, Lilienfeld St. Pölten, Linz, Salzburg-Stadt, Graz-Stadt, Klagenfurt, Innsbruck and Feldkirch, this activity, including the selection the cases under consideration for each tax office in the territory of the country in which those financial offices have their head office, as well as related matters relating to such audits, provided that the financial office of Bruck Eisenstadt Oberwart is not responsible for this. These financial offices may also issue such certificates when the examination is carried out by a health insurance institution. Furthermore, they may take action in the appeal proceedings concerning the case of the defamation they have issued. "

2. The following paragraph 7 is added to § 20:

" (7) § 10a (3) in the version of the BGBl Regulation. II No 346/2015 shall enter into force 1. Jänner 2016 in force. "

Schelling