Key Benefits:
375. Regulation of the Federal Minister of Finance on the amendment of the regulation concerning the electronic transmission of data from the payroll in accordance with § 84 (1) of the EStG 1988 and the reports pursuant to § § 3 (2) and 109a EStG 1988
§ § 3 para. 2, 84 para. 1, 109a and 109b EStG 1988, BGBl. N ° 400/1988, is prescribed:
The regulation of the Federal Minister of Finance concerning the electronic transmission of data from the payroll in accordance with § 84 (1) EStG 1988 as well as the reports in accordance with § § 3 (2) and 109a EStG 1988, BGBl. II No 345/2004, shall be amended as follows:
1. The heading is: