Fifth Amendment Of Finanzonline Explanation Regulation

Original Language Title: Fünfte Änderung der FinanzOnline-Erklärungsverordnung

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372. Regulation of the Federal Minister of Finance for the Fifth Amendment of the Financial Online Declaration

Due to § § 27 (6) Z 1 lit. a, 30c, and 96 para. 3 of the Income Tax Act 1988-EStG 1988, BGBl. N ° 400/1988, as last amended by the Federal Law BGBl. I n ° 22/2012, as well as § 12 of the Flugabgabegesetz-FlugAbgG, BGBl. I n ° 111/2010, as last amended by the Federal Law BGBl. I No 76/2011 shall be prescribed:

The Financial Online Declaration Ordinance (FOnErklV), BGBl. II No 512/2006, as last amended by the BGBl Regulation. II No 81/2011, shall be amended as follows:

1. In Section 1 (3) (8), the following shall be added and the following Z 9 shall be added:

" 9.

Section 96 (3) of the Income Tax Act 1988 "

2. In § 1, the following paragraphs 5, 6 and 7 are added:

" (5) Communications to the tax office pursuant to § 27 paragraph 6 Z 1 lit. a EStG 1988 are to be transmitted electronically. According to the Financial Online Regulation 2006, the electronic transmission must be carried out in the Financial Online procedure (https: //finanzonline.bmf.gv.at). If the notification is made by a domestic depository body within the meaning of Section 95 (2) (2) of the EStG 1988, § 2 shall not be applied.

(6) The electronic transmission of the application pursuant to § 7 para. 2 FlugAbgG and the declaration of duty pursuant to § 7 paragraph 4 FlugAbgG and the records pursuant to § 10 para. 3 and § 11 paragraph 4 FlugAbgG have according to the Financial Online Regulation 2006 in the procedure Financial Online (https: //finanzonline.bmf.gv.at) to be made. § 2 shall not apply. The transmission of the messages pursuant to § 11 para. 5 and 6 FlugAbgG is only allowed in the path of the data stream transmission and in the way of a web service.

(7) The declaration of duty to be submitted pursuant to Section 10 (1) of the Basic Value Tax Act in 1987 pursuant to Section 10 (1) of the Basic Value Tax Act (EStG) is to be transmitted electronically in 1988. According to the Financial Online Regulation 2006, the electronic transmission must be carried out in the Financial Online procedure (https: //finanzonline.bmf.gv.at). § 2 shall not apply. "

3. § 1a is deleted.

4. In § 5, the following paragraphs 7, 8 and 9 are added:

" (7) § 1 (3) Z 9 shall enter into force on 1 February 2013.

(8) § 1 (5) shall enter into force on 1 July 2013.

(9) The electronic transmission of communications and declarations of duty in the meaning of § 1 (6) and (7) as amended by the BGBl Regulation. II No 372/2012 shall not be allowed before the existence of the relevant technical and organisational conditions. "

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