Fifth Amendment Of Finanzonline Explanation Regulation

Original Language Title: Fünfte Änderung der FinanzOnline-Erklärungsverordnung

Read the untranslated law here: https://www.global-regulation.com/law/austria/2997174/fnfte-nderung-der-finanzonline-erklrungsverordnung.html

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372 regulation of the Federal Minister of finance to the fifth amendment of FinanzOnline Declaration regulation

On the basis of articles 27, para 6, subpara 1 lit. a, 30c, and 96 par. 3 of the income tax Act 1988 - EStG 1988, Federal Law Gazette No. 400/1988, as last amended by the Federal Act Federal Law Gazette I no. 22/2012, and § 12 of the flight tax law - FlugAbgG, Federal Law Gazette I no. 111/2010, I no. 76/2011 will be amended by the Federal Act Federal Law Gazette enacted:

The FinanzOnline Declaration Ordinance (FOnErklV), Federal Law Gazette II No. 512/2006, as last amended by the regulation BGBl. II No 81/2011, is amended as follows:

1. in article 1, par. 3 Z 8 is added a comma to the end and following Z 9 added: ' 9 § 96 para 3 income tax Act 1988 "2. In § 1, following paragraph 5, 6 and 7 are added:

"(5) notification to the tax authorities according to § 27 para 6 No. 1 lit. a EStG 1988 are electronically. Electronic delivery has to be made after the FinanzOnline Regulation 2006 in proceedings FinanzOnline (https://finanzonline.bmf.gv.at). The communication is done Z by a domestic custodian body in the sense of § 95 para 2 2 EStG 1988, section 2 is not to apply.

(6) the electronic transmittal of the application pursuant to § 7 para 2 FlugAbgG and the tax declaration in accordance with § 7 para 4 FlugAbgG and the records in accordance with § 10 paragraph 3, and article 11 par. 4 FlugAbgG FinanzOnline Regulation 2006 the procedure of FinanzOnline (https://finanzonline.bmf.gv.at) shall be made in. Article 2 is not applicable. The transmission of messages in accordance with § 11 para 5 and 6 FlugAbgG is only allowed in the way of transmission of data stream and in the way of Web services.

(7) that 1988 is 1987 submitted Declaration of tax ITA in the context of a tax declaration in accordance with § 10 para 1 of the real estate transfer tax act pursuant to § 30 c electronically. Electronic delivery has to be made after the FinanzOnline Regulation 2006 in proceedings FinanzOnline (https://finanzonline.bmf.gv.at). Article 2 is not applicable."

3. paragraph 1a is eliminated.

4. § 5 following paragraph 7, 8 and 9 shall be added:

"(7) § 1 para 3 Z 9 effective with February 1, 2013.

(8) article 1 par. 5 with 1 July 2013 enter into force.

"(9) the electronic transmission of notices and tax declarations in the sense of § 1 para 6 and 7 as amended the regulation BGBl. II No. 372/2012 are allowed not before the existence of the respective technical and organisational conditions."

Fekter