Sixth Amendment Of Finanzonline Regulation 2006

Original Language Title: Sechste Änderung der FinanzOnline-Verordnung 2006

Read the untranslated law here: https://www.global-regulation.com/law/austria/2997173/sechste-nderung-der-finanzonline-verordnung-2006.html

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373 regulation of the Federal Minister of finance to the sixth amendment of FinanzOnline Regulation 2006

Due to the federal tax code - BAO, BGBl. No. 194/1961, as last amended by Federal Law Gazette I no. 22/2012, of § 10 of the real estate transfer tax act 1987, Retta in 1987, last amended by the Federal Act Federal Law Gazette I no. 22/2012, as well as of article 33 TP 5 para 5 No. 3 and TP 17 para 3 of the fees Act 1957, BGBl. No. 267/1957, as last amended by Federal Law Gazette I no. 17/2012 is prescribed :

The FinanzOnline Regulation 2006 (FOnV 2006), Federal Law Gazette II No. 97/2006, as last amended by regulation BGBl. II No 93/2012, is amended as follows:

1 § 2 para 2 Z 1 first sentence reads: "1. in the directory of the ordinary members of the Board of Auditors (article 166, paragraph 1 Z 1 WTBG) registered person entitled."

2. § 2 para 2 Z 8 is: "8 in the register to leading the Joint Commission registered accountant, accountant and personal shipping computers (section 51 para 2 BibuG) and the accredited companies registered in the register to leading the Joint Commission (§ 67 BibuG)." The Association has to submit changes when the data needed for the participation of the Federal Minister of Finance within one week after the change. management consulting and information technology of the Wirtschaftskammer Österreich (UBIT)"

3. in section 5a, Z are 6 after the bracket expression "(§ 94 BAO)" insert the words "and other errands".

4. after Article 5a, the following paragraph 5 is inserted b:

"b (1) which have tax authorities in accordance with their technical possibilities deliveries to recipients, participants of FinanzOnline are § 5, electronically.

(2) every participant can specify in FinanzOnline an electronic address at which he is to inform about electronic delivery. The effectiveness of the delivery of the registration itself is by not specifying, by providing one not the participant attributable to or not being prevented by specifying an incorrect or invalid electronic address.

(3) a participant may waive the electronic form of service in FinanzOnline. For this purpose the waiver opportunity actively to offer is immediately him at his first occurring after December 31, 2012 entry into the system after a successful login. The possibility of the waiver is after that date to ensure at any time. The party representatives referred to in section 2 paragraph 2 can explain the waiver for the deliveries in their own affairs and of separated for the deliveries in the affairs as representatives of political parties.

(4) prior approvals issued January 1, 2013 for electronic delivery in the sense of § 97 paragraph 3 fourth set BAO as amended by BGBl. I no. until 22/2012 to a possible waiver after para 3 effective, being second sentence does not apply paragraph 3.

(5) was before January 1, 2013 BAO in the version before Federal Law Gazette I 22/2012 issued no. no consent for electronic delivery in the sense of § 97 paragraph 3 fourth set, may be an electronic delivery not in front of the second sentence in paragraph 3 date."

5. the heading before section 10 is as follows:

"Fees and transfer taxes"

6 at the end of article 10 be after the word "capital tax" a comma and the word sequence "as well as the transfer orders according to § 33 tariff post 5 paragraph 5 Z 3 of the fees Act 1957" inserted.

7. in article 11, the following records are attached:

"Participants with regard to the tax declaration in accordance with § 10 para 1 Retta 1987 are in accordance with § 10 par. 2 Retta 1987 also the participants in the sense of § 2 para 1." "The settlement of orders according to § 33 tariff post 5 paragraph 5 Z 3 of the fees Act 1957 is anyone participating fees debtor and professional law do so authorized party representatives available."

8 chapter 11 8 following Z 9 to 11 shall be added to the Z: ' 9 § 2 para 2 Z 8 as amended the regulation Federal Law Gazette II No. 373/2012 1 January 2013 into force; " at the same time, Nos. 9 and 10, but data transfers relating to accountants and staff shipping calculator before the existence of the technical and organisational requirements are allowed contact § 2 para 2.

10 § 5b in the version of regulation BGBl. II No. 373/2012 effective with January 1, 2013, however electronic deliveries before the existence of the technical and organisational requirements are allowed.

11 data transfers on the basis of §§ 10 and 11 in the version of Federal Law Gazette regulation. II No. 373/2012 may not before the existence of technical and organisational conditions."

Fekter