Implementation Of The Tax Administration Organization Act 2010 (Avog 2010 - Dv)

Original Language Title: Durchführung des Abgabenverwaltungsorganisationsgesetzes 2010 (AVOG 2010 - DV)

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165. Regulation of the Federal Minister for finance for the implementation of the tax administration organization act 2010 (AVOG 2010 - DV)

On the basis of §§ 8, 9, and 10 of the tax administration organization act 2010 (AVOG 2010), Federal Law Gazette I no. 9/2010, is prescribed:

Table of contents



1. main piece

§ 1-3. Special organisational units of the Federal Ministry of finance







2. main piece

Tax and customs administration

1 section

Tax offices







§ 4.





Seat and Office area







§ § 5 to 7.





Special responsibilities for corporate groups (§ 9 KStG 1988)







 





Other special responsibilities







§ 8.





Unit review







§ 9.





Taxation of professional athletes in the framework of the European Football Championship 2008







§ 10.





Tasks - transmission







2. section

Customs offices







§ 11.





Seat and Office area







§ § 12 to 18.





Special powers







 





Other special responsibilities







§ 19.





Tasks - transmission







3. main piece

Final and transitional provisions







§ 20.





Final and transitional provisions





 

1. main piece

Special organisational units of the Federal Ministry of finance

§ 1. To control and support subordinate to the Federal Ministry of finance and to ensure a legitimate execution, as well as an economical and functional management, tax and customs coordination is established.

§ 2. In particular the following tasks are the control and coordination of Customs:



-Regional management - organizational design and support - technical coordination and assistance - regional coordination and support in personnel matters - support within the framework of the fight against of fraud - support in budgetary and budgetrechtlichen Affairs - support in the procurement and housekeeping - support in matters of international privileges and international tax law - assistance in matters of unit assessment and valuation of agricultural and forestry assets, ground estimate, as well as matters of public good of water - chemical technical examinations of goods § 3. The tax and customs coordination is divided into departments. The Division of tasks on the various departments is set in the business division to be issued by the Federal Minister of finance.

2. main piece

Tax and customs administration

1 section

Tax offices

Seat and Office area

4. (1) following tax offices with General task group be established:



Tax Office Vienna 1/23 for the 1st and 23rd District in Vienna Vienna, financial Department of Vienna-based 2/20/21/22 for the 2nd, 20th, 21st and 22nd District of Vienna in Vienna, tax office Vienna 3/11 Schwechat rated village for the 3rd and 11th District of Vienna, the District of Schwechat and the market town of Gera village at Vienna in Vienna , Tax office Vienna 4/5/10 for the 4th, 5th and 10th district of Vienna in Vienna, tax office Vienna 6/7/15 for the 6th, 7th and 15th district of Vienna in Vienna, tax office Vienna 8/16/17 for the 8th, 16th and 17th District of Vienna in Vienna, tax office Vienna of 9/18/19 Klosterneuburg 9. , 18th and 19th district in Vienna and the town of Klosterneuburg in Vienna, tax office Vienna 12/13/14 Purkersdorf for the 12th, 13th and 14th district in Vienna and the District of Purkersdorf, headquartered in Vienna, Finanzamt Baden Mödling for the political districts based in Baden, Mödling, Baden and Mödling Finanzamt Neunkirchen WR. Neustadt for the political districts of Neunkirchen and WR. Neustadt and the area of the city WR. Neustadt based in Neunkirchen and WR. Neustadt , IRS Lilienfeld St. Pölten for the political districts of Lilienfeld and St. Pölten and the town of St. Pölten headquartered in Lilienfeld and in St. Pölten, Finanzamt Gänserndorf Mistelbach for the political districts of Gänserndorf and Mistelbach headquartered in Gänserndorf and at an der Zaya, Mistelbach Finanzamt Amstetten Melk Scheibbs for the political districts of Amstetten, Melk and to Scheibbs and for the area of the city of Waidhofen an der Ybbs with headquarters in Amstetten , in Melk and in Scheibbs, Finanzamt Hollabrunn Korneuburg Tulln for the political districts based in Hollabrunn, Hollabrunn, Korneuburg and Tulln in Korneuburg and Tulln, Finanzamt Waldviertel for the political districts of Gmünd, Horn, Krems on the Danube, Waidhofen Thaya and Zwettl, as well as for the area of the city Krems an der Donau headquartered in Gmünd, in Horn, in Krems an der Donau , in Waidhofen an der Thaya and Zwettl, Finanzamt Bruck Eisenstadt Oberwart for the political districts of Bruck an der Leitha, Eisenstadt-Umgebung, Güssing, Jennersdorf, Mattersburg, Neusiedl am see, Oberpullendorf, Oberwart, as well as for the area of the free cities of Eisenstadt and rust's based in Bruck an der Leitha in Eisenstadt and in Oberwart, Finanzamt Linz for the area of the city of Linz South of the Danube, and for the political district of Linz-land, headquartered in Linz , IRS Gmunden vöcklabruck for the political districts of Gmunden and vöcklabruck in Gmunden and vöcklabruck, Finanzamt Grieskirchen-based catfish for the political districts of Eferding, Grieskirchen and WELS-land and the town Catfish with headquarters in Grieskirchen and Wels, Finanzamt Braunau-Ried-Schärding for the political districts of Braunau am Inn, Ried im Innkreis and Schärding headquartered in Braunau am Inn , in Ried im Innkreis and Schärding, Finanzamt Kirchdorf PERG Steyr for the political districts of Kirchdorf an der Krems, PERG and Steyr-land, as well as for the area of the town of Steyr, with headquarters in Kirchdorf in the Krems, Steyr, Finanzamt Freistadt Rohrbach Urfahr for the political districts of Freistadt, Rohrbach and Urfahr-Umgebung, as well as for the area of the city of Linz, North of the Danube (Urfahr) based in Freistadt and PERG , in Linz and in Rohrbach, Finanzamt Salzburg-City for the territory of the city of Salzburg, headquartered in Salzburg, Finanzamt Salzburg-land for the political districts of Hallein and Salzburg-Umgebung located in Salzburg, Finanzamt St Johann Tamsweg Zell am see for the political districts of St. Johann im Pongau, Tamsweg and cell based in St. Johann im Pongau, in Tamsweg Zell am see , Finanzamt Graz-Stadt for the area of the city of Graz, with headquarters in Graz, Finanzamt Graz-Umgebung for the political district of Graz-Umgebung with headquarters in Graz, Finanzamt Judenburg Liezen for the political districts Liezen, Judenburg, Knittelfeld and Murau including the political branches of bad Aussee and Gröbming, headquartered in Judenburg and in Liezen, Finanzamt Deutschlandsberg Leibnitz Voitsberg for the political districts of Deutschlandsberg, Leibnitz, Voitsberg based in Deutschlandsberg , in Leibnitz and in Voitsberg, Finanzamt Bruck Leoben Mürzzuschlag for the political districts of Bruck Mur, Leoben and Mürzzuschlag based in Bruck Mur, Leoben and Mürzzuschlag, tax office East Styria for the political district Feldbach, Fürstenfeld, Hartberg, Radkersburg and Weiz headquartered in Feldbach, Hartberg, bad Radkersburg and Weiz, Finanzamt Klagenfurt for the political districts of Klagenfurt-land and international market and the area of the city of Klagenfurt, with headquarters in Klagenfurt , IRS Spittal-Villach for the political districts of Hermagor, Spittal on the Drau and Villach-land, as well as for the area of the city of Villach and headquartered in Spittal at Drava and in Villach, tax office St. Veit Wolfsberg for the political districts of Feldkirchen, St. Veit a. d. Glan and Wolfsberg headquartered in St. Veit at the GLAN and in Wolfsberg, Finanzamt Innsbruck for the political district of Innsbruck-land , for the area of the city of Innsbruck and the area of the municipalities of Mieming, Mötz, Obsteig, Rietz and Stams of the political district Imst located in Innsbruck, financial Office the political districts Imst, Landeck, Reutte, Landeck and Reutte except of the municipalities of Mieming, Mötz, Obsteig, Rietz and Stams of the political district Imst located in Reutte, tax office Kufstein, Schwaz, for the political districts of Kufstein and Schwaz based in Kufstein and Schwaz and Landeck , Tax office Kitzbühel Lienz for the political districts based in Kitzbühel and in Lienz, tax office Bregenz for the district Bregenz headquartered in Bregenz, Kitzbühel and Lienz Finanzamt Feldkirch for the political districts of Bludenz, Dornbirn and Feldkirch Feldkirch-based.

(2) it establishes the following tax office with special task group:



Tax Office for fees and transaction taxes based in Vienna.

Special responsibilities for corporate groups (§ 9 KStG 1988)

5. (1) includes the special responsibility for corporate groups following charges:



1. the collection of corporate income tax, 2. the turnover tax, 3. the Foundation input tax, 4. the collection of employer contributions (sections 41 to 43 wrongfully Act 1967), 5. levy of contributions 6 the Affairs of withholding taxes, 7 collecting the car tax under the Tax Act 1992, KfzStG 1992 and 8 the decomposition and allocation of the tax base of the municipal tax.


(2) all acts relating to the collection of the duties listed in subsection 1 by authorities, are part of a group of companies within the meaning of section 9 of the Act 1988, 1988, are CTA, are nationwide only a tax office for these bodies in accordance with the following paragraphs.

(3) a fully taxable Corporation fifth tick KStG 1988 made the Group application pursuant to article 9, paragraph 8, bodies, which are part of this group, the tax office with an expanded task group is locally responsible for all, is in Office is the seat of the applicant Corporation. Derogation entities who are part of a group of companies, the tax office with General task group is locally responsible for all, whose official seat of the applicant Corporation is in, if all unrestricted taxable bodies, which are part of the group, small or medium-sized companies with limited liability in accordance with § 221 para are 1 and 2 (UGB) and § 244 iVm § 246 UGB is not obligation to prepare consolidated financial statements.

(4) has provided limited taxable Corporation fifth tick KStG 1988 group application pursuant to article 9, paragraph 8, is jurisdiction bodies, which are part of this group, the tax office with an expanded task group for all, within its operational area is that branch registered in the register of companies of limited taxable income, attributable to the participation of the members of the group which is.

(5) has a fully taxable in several States body (§ 9 para 3 last sentence KStG 1988) the Group application pursuant to § 9 para 8 fifth tick KStG 1988 made, paragraph 4 shall apply mutatis mutandis.

§ 6. The § 9 par. 8 KStG 1988 provided for determining the existence of the conditions for the existence of the Group of companies is the tax office, which is responsible for the collection of duties of the applicant's application. The jurisdiction of other tax office for the collection of the taxes of all bodies within the subject group, arises from § 5 passes the responsibility for determining the existence of the existence of the Group on this tax office.

§ 7. The responsibility for the collection of duties (§ 5) begins with the time in which the responsible according to § 5 financial Office of the conditions justifying its jurisdiction become aware, at the earliest however at the time of delivery of the notification of the determination (§ 9 para 8 KStG 1988) fully taxable at the carrier or the principal actors of a community of of participation of or registered branch office in limited or in several States Group carriers. All concerned authorities informed are the transition of responsibilities. As long as such agreement is not acted, attach even to that can be set so far unprecedented responsible tax office.

Other special responsibilities

Unit review

§ 8. The tasks of the unit assessment of real estate and in the area of the bottom estimate transferred from general tax authorities based in Vienna to the Tax Office for fees and transaction taxes. The responsibility for the land value tax is exempt from contributions for the levy of agricultural and forestry enterprises and for which the reason Körperschaftssteuergesetz derived from.

Taxation of professional athletes in the framework of the European Football Championship 2008

§ 9. The Tax Office Vienna is 1/23 with the collection of income tax, which in accordance with § 99 para 1 1988 entrusted subject to withholding tax professional athletes (footballer) with regard to their income obtained in connection with the activities in the framework of the European Football Championship 2008 No. 1 of the income tax act.

Tasks - transmission

§ 10. The tasks apparent from the legislation of the following will be assigned to the following tax authorities of first instance:

 





§ 4 par. 2 and 3 Kapitalversicherungs Promotion Act





Tax Office Vienna 1/23

for the entire Federal territory







sections 38 to 43 Compensation Act CSSR





Tax Office Vienna 3/11 Schwechat Gerasdorf

for the entire Federal territory







§§ 7 para 5, 11 para. 2, 27 No. of 1, 28 paragraph 7, 33 para of 2, 34 para 1, 35 par. 1, 36 para 1 and article 37, paragraph 3 housing non-profit law





Tax Office Vienna 1/23 for the local scope of the countries Vienna, lower Austria and Burgenland as well as the tax offices

Linz,

Salzburg City,

Graz city,

Klagenfurt,

Innsbruck and

Feldkirch

in the area of the country in which they have their seat







§ 6 ABS. 1 Act on licence fees





Tax Office for fees and transaction taxes







§§ 30f paragraph 6, 30 h paragraph 2, 31 c, para. 2, 4, 5 and 6, 31d para 4 and 31e equalisation Act 1967





Tax Office Vienna 3/11 Schwechat Gera village for the local scope of the countries Vienna, lower Austria and Burgenland as well as the tax offices

Linz,

Salzburg City,

Graz city,

Klagenfurt,

Innsbruck and

Feldkirch

in the area of the country in which they have their seat





 

2. section

Customs offices

Seat and Office area

11. (1) following Customs offices with the specified local areas are established:



Customs Office Vienna based in Vienna for the Federal Province of Vienna customs Eisenstadt Vienna airport located in Eisenstadt and Schwechat for the Federal State of Burgenland, the political district of Bruck an on the Leitha, the District of Schwechat in the political district of Vienna environment as well as for the area of Vienna International Airport Customs Office St. Pölten Krems Wiener Neustadt based in St. Pölten, Krems on the Danube and in Wiener Neustadt for the Federal State of lower Austria , except the political district of Bruck an der Leitha, the District of Schwechat in the political district of Vienna environment as well as the area of the Vienna Airport and harbour area Enns in the District of Amstetten Zollamt Linz Wels headquartered in Linz and WELS for the Federal Province of Upper Austria and the port area of Enns in the District of Amstetten in lower Austria in Zollamt Salzburg located in Salzburg for the Federal Province of Salzburg Customs Office Graz with headquarters in Graz for the Federal Province of Styria Zollamt Klagenfurt Villach headquartered in Klagenfurt and in Villach for the Federal Province of Carinthia Zollamt Innsbruck based in Innsbruck for the Tyrol Zollamt Feldkirch Wolfurt headquartered in Feldkirch and in Wolfurt for the Federal Province of Vorarlberg (2) in paragraph 1 the Customs offices can customs offices are mapped.

(3) the associated customs offices are under the overall leadership of the competent Customs Office. This can restrict the factual and local scope of the associated customs offices on certain tasks or on certain places if there is organisational expediency. § 18 para 4 to 5 (announcement obligation) shall apply mutatis mutandis to such measures.

Special powers

§ 12 (1) the competence to the accounting of tax amounts according to article 218 paragraphs 1 and 2 and article 219 Regulation (EEC) No 2913/92 establishing the Community Customs Code (the following: Customs Code), OJ No. L 302 of the specifically S. 1, to the communication of such tax amounts and the levy of such charges is transferred the Customs office where or in which area the customs debt is incurred, unless approved 226 customs code for these charges no repayment is pursuant to article.

(2) in the case of an approved deferral of payment under article 226 letter b customs code, except cases of the local clearance procedure referred to in article 76 para 1 is customs code, competence paragraphs 1 and 2 and article 219 customs code as well as the communication to the decision about the suspension of enforcement transfer at customs, the customs debt to the accounting of tax amounts according to article 218 is incurred in its area. The collection, except the decision about the suspension of enforcement is transferred the Customs office area in which the holder of the authorization of residence or seat has, in the absence of a place of residence or seat in the area of application the Zollamt Innsbruck.

(3) in the case of an approved deferral of payment under article 226 letter b customs connected with a clearance procedures in accordance with article 76 para 1 letter c customs code is the jurisdiction the accounting of tax amounts according to article 218 paragraphs 1 and 2 and article 219 customs code, to the communication and to the collection of such tax amounts customs transfer, area in which the permit holder has his domicile or seat , in the absence of a place of residence or seat in the area of the Customs Office in Innsbruck.

(4) in the case of an approved deferral of payment under article 226 letter c customs code is the responsibility the accounting of tax amounts according to article 218 paragraphs 1 and 2 and article 219 customs code, to the communication and to the collection of such tax amounts customs transfer, area in which the holder of the authorization of residence or seat has, in the absence of a place of residence or seat in the area of application the Zollamt Innsbruck.


(5) the responsibility for the accounting of tax amounts according to article 218 paragraph 3 and article 220 paragraph 1 customs code, to the communication of such tax amounts and the levy customs transmitted, which for the first time is able to calculate the relevant amount of duty and to determine the debtor.

(6) is transferred to that Customs office the responsibility for accounting, communication and collection of taxes and next door proverbs, as well as the collection of excise duties and the old loads contribution, in the area in connection with these tax claims or the goods, accounting for these duties, against the debtor or against a third person according to § 82 par. 3 or § 83 para. 3 of financial criminal law , FinStrG, a financial criminal proceedings initiated or which according to article 54, paragraph 1, or article 82, paragraph 2 FinStrG displayed a financial crime. This does not apply for export refunds for the export refund law.

(7) in the cases of § 146 FinStrG and § 108 para 2 of the customs law implementation law, ZollR-DG, the Customs Office is responsible for accounting and release of tax amounts, as well as to the collection of taxes, associated with the customs body applies these provisions.

§ 13. The responsibility is transferred to the Customs Office in Vienna



1 to the approval of natural and legal persons to use Carnet™ in accordance with Annex 9 part II of the TIR Convention, 2. to initiate and carry out the search procedures, as well as to the collection of import duties and taxes, including the assertion of next door proverbs, the Carnet holder or the guaranteeing association in the process with Carnet TIR, 3. the collection of import duties and taxes, including the assertion by next door proverbs, the Carnet holder or the guaranteeing association in the ATA Carnet , 4 to the collection of taxes and next door sayings of rail cargo Austria Aktiengesellschaft, where a customs debt is incurred for this.

Section 14 (1) for the implementation of the procedure for export refunds in the context of the regime law, if the export declaration has been accepted by an Austrian Customs Office, is set up a paying agency, with jurisdiction over the entire area of the application, at the Customs Office of Salzburg.

(2) for the professional leadership of the paying agent, a managers of number of will be supplied to the Board of Directors of the Customs Office of Salzburg.

(3) the Customs Office in Salzburg is responsible for the implementation of payments arising in the course of the procedure for export refunds by the paying agent for the entire field of application.

§ 15. To the clearance of goods at the customs area under the export procedure, also the specified customs offices are authorized for the following local areas, if otherwise competent customs authorities are not at the same time customs authorities:



Customs Office Graz - Wolfsberg customs Eisenstadt airport Vienna - district Feldbach, Fürstenfeld and Hartberg § 16. The Customs Office in Eisenstadt Vienna Airport is responsible for the entire field of application:



1 for the processing of subsequent inspection (verification) Austrian and foreign preference documents, 2. within the framework of the processing of verification for the post-clearance recovery of duties, as well as for the refund on such subsequent surveys, for the subsequent notices of payment due by security services and for the release of securities, 3. the approval procedure for simplifications pursuant to article 372 paragraph 1 letter g) digit ii) Regulation (EEC) No 2454/93 laying down detailed rules for the application of Regulation (EEC) No 2913/92 establishing the customs codes of the communities (hereinafter : CCIP), OJ No. to join L 253 of the 11.10.1993 p. 1, for the departure and destination airport.

§ 17. The Zollamt Linz Wels is responsible for the entire field of application:



1. as a central reporting and contact point for information in the transport control procedure including the early warning system regarding verbrauchsteuerlich relevant transactions within the European Union and for the implementation of the confirmation process, 2. for the management of tariff quotas and tariff ceilings of the customs tariff of the European communities, 3rd for the data exchange with the Commission of the European Union in terms of tariff quotas, tariff ceilings, tariff and export audits and reference quantities , 4. for customs clearance of quota for the post-clearance recovery of duties, as well as the refund relating to such subsequent surveys, as far as the charges and collateral in the context of a payment deferral have been raised a for the subsequent notices of payment due by security services and for the sharing of collateral, 5th in inch ceiling clearance for the post-clearance recovery of duties, 6 as a central point in the system of information transfer of the mutual information system (MIS) of the European Commission concerning exports , which are subject to the common agricultural policy, 7 as a central point for carrying out consultation and notification procedures in the procedures for the issue of "only permits" as well as for the implementation of the community information exchange in connection with granted customs authorisations unless otherwise not otherwise regulated.

The Customs offices may 18 (1), taking into account an effective, simple and enforcement of tax law in the presence of an economic need, saving costs associated customs offices set up them. Customs offices at airports are in accordance with the traffic needs to set up; the opposite exit Customs Office in a third country can be taken into account in setting up customs offices on the border of the customs.

(2) the Customs offices can close them associated customs offices, taking into account an effective, simple and cost saving measure of the matters assigned to them.

(3) in addition to the local area of effect execution is a Customs Office in accordance with paragraph 1 to assign certain customs in the customs law or regulations provided Affairs (objective scope).

(4) the establishment of a Customs Office, your local and material area of effect are to be published. In the announcement, the opening hours of Customs offices are to expel.

(5) the text of the by-laws shall be in the Federal Ministry of finance and the Customs offices. Also an announcement on electronic media has to be made.

(6) paragraph 5 shall apply for the closure of a Customs Office.

Other special responsibilities

Tasks - transmission

§ 19. The tasks apparent from the legislation of the following will be assigned to the following tax authorities of first instance:

 



Article 20 para 2 Nos. 1 and § 22 para 4 tobacco monopoly law 1996





Customs Office

for the local area specified in § 11 ABS. 1




 

3. main piece

Final and transitional provisions

20. (1) effective this regulation with July 1, 2010.

(2) with the entry into force of this regulation following the Federal law of 13 December 1974, enter BGBl. No. 18, as amended by the Federal law of June 17, 2009, Federal Law Gazette I no. 52/2009, on the structure of the tax administration of federal tax administration organization act - AVOG, adopted regulations override:



1 regulation of the Federal Minister of finance to set up the tax - and customs coordination, Federal Law Gazette II No. 168/2004, 2. Regulation of the Federal Minister of finance headquarters and Office areas of tax agencies with General task group (economy-financial offices Regulation), Federal Law Gazette II No. 224/2003, 3. Regulation of the Federal Minister of Finance on the responsibility at the taxation of corporations in a group of companies, as well as supplementary regulations to the transition of substantive jurisdiction (UnternehmensgruppenV) , BGBl. II No 50/2005, 4. Regulation of the Federal Minister for Finance of the change of jurisdiction in the area of unit assessment (Einheitsbewertungsfusions Regulation), Federal Law Gazette II No. 553/2003, 5. Regulation of the Federal Minister for finance for the implementation of tax withdrawal pursuant to § 99 para 1 No. 1 of the income tax act in connection with the European Football Championship 2008, Federal Law Gazette II No. 162/2008, 6 regulation of the Federal Minister for finance on transfer individual tasks of financial Directorates-General country to tax offices and customs offices (tasks transmission Regulation) , Federal Law Gazette II No. 166/2004, 7 regulation of the Federal Minister for finance for the implementation of the tax administration Organization Act and the EC assistance Act headquarters and Office areas of Customs offices with General task group (economy-customs regulation), Federal Law Gazette II No. 383/2006 and 8 regulation of the Federal Minister for Finance of jurisdiction at the taxation of companies in a group, as well as supplementary regulations to the transition of substantive jurisdiction (OrgankreisV), Federal Law Gazette II No. 458/1999.

Pröll

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