Sixth Amendment Of Finanzonline Regulation 2006

Original Language Title: Sechste Änderung der FinanzOnline-Verordnung 2006

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373. Regulation of the Federal Minister of Finance for the sixth amendment of the Financial Online Regulation 2006

On the basis of the Federal Tax Code-BAO, BGBl. No. 194/1961, as last amended by the Federal Law BGBl. I n ° 22/2012, § 10 of the Grunderwerbsteuergesetz 1987, GrEStG 1987, as last amended by the Federal Law of the Federal Republic of Germany (BGBl). I n ° 22/2012, as well as § 33 TP 5 (5) Z 3 and TP 17 (3) of the Fees Act 1957, BGBl. N ° 267/1957, as last amended by the Federal Law BGBl. I No 17/2012 shall be assigned:

The Financial Online Regulation 2006 (FOnV 2006), BGBl. II No 97/2006, as last amended by the BGBl Regulation. II No 93/2012, shall be amended as follows:

1. § 2 para. 2, Z 1, first sentence reads:

" 1.

the professional persons registered in the register of the ordinary members of the Chamber of Economic Scatterers (Section 166 (1) (1) of the WTBG). "

2. 2 (2) Z 8 reads as follows:

" 8.

the accounting bookkeepers, accountants and personal computers registered in the Joint Commission's register (Section 51 (2) of the BibuG) and those registered in the register to be held by the Joint Commission Companies (§ 67 BibuG). The Business Consultancy and Information Technology Association of the Austrian Chamber of Commerce (UBIT) has to submit changes to the Federal Minister of Finance for the data required for the participation within one week from the change. "

3. In § 5a Z 6, after the parenthesis "(§ 94 BAO)" the words "and Other Erleallegations" inserted.

4. According to § 5a, the following § 5b is inserted:

" § 5b. (1) The tax authorities shall, in accordance with their technical possibilities, make electronic deliveries to beneficiaries who are participants in financial online.

(2) Each participant may enter an electronic address in FinanzOnline to which he or she is to be informed of an electronic delivery. The effectiveness of the delivery of the execution itself shall not be prevented by the non-indication, by the indication of a non-participant or by the indication of an incorrect or invalid electronic address.

(3) A participant may dispense with the electronic form of delivery in FinanzOnline. For this purpose, the first entry into the system after 31 December 2012 will be actively offered to him immediately after a successful login. The possibility of waiving is also to be guaranteed at any time after this time. The party representatives referred to in § 2 (2) may declare the waiver of the deliveries in their own affairs and, separately, for the deliveries in the affairs as party representatives.

(4) Before 1. Jänner 2013 granted consent for electronic delivery in the sense of Section 97 (3) of the fourth sentence of BAO in the version before BGBl. I n ° 22/2012 shall remain effective until the absence of paragraph 3 of this Article shall be effective, in which case the second sentence of paragraph 3 shall not apply.

(5) Was before 1. Jänner 2013 does not consent to electronic delivery in the sense of Section 97 (3) of the fourth sentence of BAO in the version before BGBl. I n ° 22/2012, electronic delivery shall not take place before the date referred to in paragraph 3, second sentence. "

5. The title before § 10 reads:

"Fees and traffic taxes"

6. At the end of § 10, after the word "Capital Traffic Tax Law" a dash and the phrase " as well as the transfer order in accordance with § 33 of the German Fee Act 5 (5) (5) (5) (3) of inserted.

7. In § 11 the following sentences are added:

" Participants with regard to the declaration of evidence pursuant to § 10 paragraph 1 GrEStG 1987 are also the participants in the meaning of § 2 paragraph 1 in accordance with § 10 para. 2 GrEStG 1987. The transfer order in accordance with § 33 of the German Code of Fees 5 (5) (5) (3) of the Fees Act 1957 is available to each participating fee debtor and to the party representatives who are authorized by professional law. "

8. In the 11th The following points shall be added after Z 8 following Z 9 to 11:

" 9.

§ 2 (2) (2) (8), as amended by the BGBl Regulation. II No 373/2012 shall enter into force 1. January 2013 in force; at the same time Article 2 (2) (2) (9) and (10) repeal. However, data transfers in respect of accountants and personal computers are not permitted before the technical and organisational conditions are met.

10.

§ 5b in the version of the BGBl Regulation. II No 373/2012 shall enter into force 1. January 2013 in force, but electronic deliveries are not allowed before the technical and organisational conditions are met.

11.

Data transfers pursuant to § § 10 and 11 in the version of the BGBI Regulation. II No 373/2012 shall not be allowed before the technical and organisational conditions are met. "

Fekter