165. Ordinance of the Federal Minister of Finance for the Implementation of the Tax Administrative Organization Act 2010 (AVOG 2010-DV)

On the basis of § § 8, 9 and 10 of the Tax Administration Organization Act 2010 (AVOG 2010), BGBl. I n ° 9/2010, is prescribed:

table of contents

1. Main item § 1. to 3. Special organisational units of the Federal Ministry of Finance
2. Main piece Tax and customs administration Section 1 Financial offices
§ 4.	Seat and office
§ § 5. to 7.	Special responsibilities for groups of companies (§ 9 KStG 1988)
	Other special responsibilities
§ 8.	Unit Rating
§ 9.	Taxation of professional sportsmen in the context of the 2008 football championship
§ 10.	Tasks-Transfer
Section 2 Customs offices
§ 11.	Seat and office
§ § 12. to 18.	Special responsibilities
	Other special responsibilities
§ 19.	Tasks-Transfer
3. Main piece Closure and transitional provisions
§ 20.	Closure and transitional provisions

1. Main item

Special organisational units of the Federal Ministry of Finance

§ 1. A tax and customs coordination will be carried out in order to control and support the subordinated services of the Federal Ministry of Finance and to ensure legal enforcement as well as economical and functional building. set up.

§ 2. In particular, tax and customs coordination shall be subject to the following tasks:

-				Regional Management
-				Organizational design and support
-				Technical coordination and support
-				Regional coordination and assistance in personnel matters
-				Support in the fight against fraud
-				Support in budgetary and budgetary matters
-				Support in the procurement and business administration
-				Support in matters of international law privileges and international tax law
-				Support in matters of unit assessment and evaluation of agricultural and forestry assets, soil estimation and public water affairs
-				Chemical-technical product investigations

§ 3. The tax and customs coordination is divided into departments. The allocation of tasks to the individual departments shall be determined in the division of business to be issued by the Federal Minister of Finance.

2. Main piece

Tax and customs administration

Section 1

Financial offices

Seat and office

§ 4. (1) The following financial services are set up with a general task price:

Tax Office				Vienna 1/23 for the 1. and 23. District in Vienna, based in Vienna,
Tax Office				Vienna 2/20/21/22 for the 2nd, 20th, 21. and 22. District in Vienna, based in Vienna,
Tax Office				Vienna 3/11 Schwechat Gerasdorf for the 3. and 11. District in Vienna, the court district Schwechat and the market town of Gerasdorf near Vienna, with its headquarters in Vienna,
Tax Office				Vienna 4/5/10 for the 4., 5. and 10. District in Vienna, based in Vienna,
Tax Office				Vienna 6/7/15 for 6., 7. and 15. District in Vienna, based in Vienna,
Tax Office				Vienna 8/16/17 for the 8th, 16th and 17. District in Vienna, based in Vienna,
Tax Office				Vienna 9/18/19 Klosterneuburg für den 9., 18. and 19. District in Vienna and the municipality of Klosterneuburg, based in Vienna,
Tax Office				Vienna 12/13/14 Purkersdorf for 12., 13. and 14. District in Vienna and the court district of Purkersdorf, based in Vienna,
Tax Office				Baden Mödling for the political districts of Baden and Mödling, based in Baden and Mödling,
Tax Office				Neunkirchen Wr. Neustadt for the political districts of Neunkirchen and Wr. Neustadt and the area of the city Wr. Neustadt, based in Neunkirchen and in Wr. Neustadt,
Tax Office				Lilienfeld St. Pölten for the political districts of Lilienfeld and St. Pölten, as well as for the area of the city of St. Pölten, based in Lilienfeld and in St. Pölten,
Tax Office				Gänserndorf Mistelbach for the political districts of Gänserndorf and Mistelbach, based in Gänserndorf and in Mistelbach an der Zaya,
Tax Office				Amstetten Melk Scheibbs for the political districts of Amstetten, Melk and Scheibbs and for the area of the city of Waidhofen an der Ybbs, based in Amstetten, in Melk and in Scheibbs,
Tax Office				Hollabrunn Korneuburg Tulln for the political districts of Hollabrunn, Korneuburg and Tulln, based in Hollabrunn, in Korneuburg and in Tulln,
Tax Office				Waldviertel for the political districts of Gmünd, Horn, Krems an der Donau, Waidhofen an der Thaya and Zwettl as well as for the area of the city Krems on the Danube with its headquarters in Gmünd, in Horn, in Krems on the Danube, in Waidhofen an der Thaya and in Zwettl,
Tax Office				Bruck Eisenstadt Oberwart for the political districts of Bruck an der Leitha, Eisenstadt-surroundings, Güssing, Jennersdorf, Mattersburg, Neusiedl am See, Oberpullendorf, Oberwart as well as for the area of the free cities Eisenstadt and Rust, with its headquarters in Bruck an der Leitha, in Eisenstadt and in Oberwart,
Tax Office				Linz for the area of the city of Linz south of the Danube and for the Linz-Land political district, based in Linz, Germany.
Tax Office				Gmunden Vöcklabruck for the political districts of Gmunden and Vöcklabruck, based in Gmunden and in Vöcklabruck, Germany
Tax Office				Grieskirchen Wels for the political districts of Eferding, Grieskirchen and Wels-Land, as well as for the area of the city of Wels, based in Grieskirchen and in Wels,
Tax Office				Braunau Ried Schärding for the political districts of Braunau am Inn, Ried im Innkreis and Schärding, based in Braunau am Inn, in Ried im Innkreis and in Schärding,
Tax Office				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, based in Kirchdorf an der Krems, in Perg and in Steyr,
Tax Office				Freistadt Rohrbach Urfahr for the political districts of Freistadt, Rohrbach and Urfahr-surroundings as well as for the area of the city of Linz north of the Danube (Urfahr) with headquarters in Freistadt, in Linz and in Rohrbach,
Tax Office				Salzburg-city for the area of the city of Salzburg, based in Salzburg,
Tax Office				Salzburg-Land for the political districts of Hallein and Salzburg-environs, based in Salzburg,
Tax Office				St. Johann Tamsweg Zell am See for the political districts of St. Johann im Pongau, Tamsweg and Zell am See, based in St. Johann im Pongau, in Tamsweg and in Zell am See,
Tax Office				Graz-City for the area of the City of Graz, based in Graz,
Tax Office				Graz-surroundings for the political district Graz-surroundings with headquarters in Graz,
Tax Office				Judenburg Liezen for the political districts of Judenburg, Knittelfeld, Liezen and Murau including the political expositors Bad Aussee and Gröbming with headquarters in Judenburg and in Liezen,
Tax Office				Deutschlandsberg Leibnitz Voitsberg for the political districts of Deutschlandsberg, Leibnitz and Voitsberg, based in Deutschlandsberg, in Leibnitz and in Voitsberg, Germany
Tax Office				Bruck Leoben Mürzzuschlag for the political districts Bruck an der Mur, Leoben and Mürzzuschlag mit seating in Bruck an der Mur, in Leoben and in Mürzzuschlag,
Tax Office				Oststeiermark for the political districts of Feldbach, Fürstenfeld, Hartberg, Radkersburg and Weiz, based in Feldbach, in Hartberg, in Bad Radkersburg and in Weiz,
Tax Office				Klagenfurt for the political districts Klagenfurt-Land and Völkermarkt and for the area of the city Klagenfurt with headquarters in Klagenfurt,
Tax Office				Spittal Villach for the political districts of Hermagor, Spittal an der Drau and Villach-Land as well as for the area of the town of Villach and with its headquarters in Spittal an der Drau and in Villach,
Tax Office				St. Veit Wolfsberg for the political districts of Feldkirchen, St. Veit a. d. Glan and Wolfsberg, based in St. Veit an der Glan and in Wolfsberg,
Tax Office				Innsbruck for the political district of Innsbruck-Land, for the territory of the city of Innsbruck and the area of the local communities Mieming, Mötz, Obsteig, Rietz and Stams of the political district Imst with headquarters in Innsbruck,
Tax Office				Landeck Reutte for the political districts Imst, Landeck and Reutte with the exception of the locals Mieming, Mötz, Obsteig, Rietz and Stams of the political district Imst with headquarters in Landeck and in Reutte,
Tax Office				Kufstein Schwaz for the political districts of Kufstein and Schwaz, based in Kufstein and in Schwaz,
Tax Office				Kitzbühel Lienz for the political districts Kitzbühel and Lienz, based in Kitzbühel and in Lienz,
Tax Office				Bregenz for the political district of Bregenz, based in Bregenz,
Tax Office				Feldkirch for the political districts of Bludenz, Dornbirn and Feldkirch, based in Feldkirch.

(2) The following tax office shall be established with a special task price:

Tax Office				for fees and traffic taxes based in Vienna.

Special responsibilities for groups of companies (§ 9 KStG 1988)

§ 5. (1) The special responsibility for business groups shall include the following charges:

1.		the collection of corporation tax,
2.		the collection of turnover tax,
3.		the collection of the Foundation's entry tax,
4.		the collection of service contributions (§ § 41 to 43 of the Family Law Balancing Act 1967),
5.		the levying of the levy of allowances
6.		the affairs of the departure taxes,
7.		the collection of vehicle tax in accordance with the Motor Vehicle Tax Act 1992, KfzStG 1992 and
8.		the disintegration and allocation of the tax base of the municipal tax.

(2) All acts relating to the levying of the duties listed in paragraph 1 above which are part of a group of companies within the meaning of Section 9 of the German Corporate Tax Act 1988, KStG 1988, are subject to the following conditions: Subject to the following paragraphs, only one tax office shall be provided.

(3) If an unlimited taxable body has submitted the group application in accordance with Section 9, Section 8, fifth indent KStG 1988, the tax office with extended task price shall be local for all entities that are part of this group of companies. in whose area of office is the seat of the applicant body. By way of derogation, for all entities which are part of a group of undertakings, the Office of the Financial Office shall be responsible for the general public sphere in whose area of office the seat of the applicant body is situated, if all the bodies concerned are Unlimited taxable entities which are part of the group of companies, small or medium-sized companies with limited liability within the meaning of § 221 (1) and (2) of the German Commercial Code (UGB) and no obligation to establish a consolidated financial statements in accordance with § 244 iVm § 246 UGB.

(4) If a limited-taxable body has submitted the group application in accordance with § 9, Section 8, fifth indent KStG 1988, the tax office with an extended task price shall be local for all entities that are part of this group of companies. , in whose area of office is the registered branch of the limited taxable body, which is to be attributed to the participation in the group members.

(5) Has a statutory body (§ 9 para. 3, last sentence of KStG 1988), which is subject to unlimited taxation in several states, has filed the group application in accordance with § 9, paragraph 8, fifth indent KStG 1988, paragraph 4 shall apply in accordance with the same terms.

§ 6. The determination of the existence of the conditions for the existence of the group of companies provided for in § 9 para. 8 KStG 1988 is the responsibility of the tax office, which is responsible for the levying of the applicant's duties on application. If the responsibility of another financial office for the levying of the duties of all the entities united within the group of undertakings is determined by Section 5, the responsibility for determining the existence of the Group of companies on this tax office.

§ 7. The responsibility for the levying of charges (§ 5) begins at the time when the competent tax office pursuant to § 5 acquires knowledge of the conditions under which it is competent, but at the earliest at the time of delivery of the Notice of determination (§ 9 para. 8 KStG 1988) to the group carrier or to the principal participant of a participating community or to the registered branch at limited or in several states unlimited taxable persons Group carriers. All the bodies concerned must be informed of the transfer of responsibilities. As long as such an agreement has not been reached, it is also possible to apply the application to the tax office which has been previously in charge.

Other special responsibilities

Unit Rating

§ 8. The tasks in the area of the unit assessment of land ownership and in the area of land estimation are transferred from the general financial offices based in Vienna to the Tax Office for Fees and Traffic taxes. This does not include the responsibility for the land-use tax, the supply of agricultural and forestry holdings and the contributions derived from the basic tax amount.

Taxation of professional sportsmen in the context of the 2008 football championship

§ 9. The Finanzamt Wien 1/23 will be responsible for the collection of the income tax of the professional sportsmen (footballers) subject to tax deductions pursuant to section 99 (1) (1) (1) (1) (1) (1) of the Income Tax Act 1988 as regards their activities in connection with the activities of the The 2008 football championship has been entrusted with the task of providing income.

Tasks-Transfer

§ 10. The tasks apparent from the legislation referred to below shall be assigned to the following duties of the authorities of the first instance:

Section 4 (2) and 3 of the Capital Insurance Support Act	Financial Office Vienna 1/23 for the entire federal territory
§ § 38 to 43 Compensation Act CSSR	Financial Office Vienna 3/11 Schwechat Gerasdorf for the entire federal territory
§ § 7 (5), 11 (2), 27 (1), 28 (7), 33 (2), 34 (1), 35 (1), 36 (1) and § 37 (3) of the Housing Charitable Act	Financial Office Vienna 1/23 for the local area of activity 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 are based
Section 6 (1) Broadcasting Law	Tax Office for Fees and Traffic taxes
§ § 30f (6), 30h (2), 31c (2), (4), (5) and (6), 31d (4) and 31e Family Law Balancing Act (1967)	Financial Office Vienna 3/11 Schwechat Gerasdorf for the local area of activity of the countries of Vienna, Lower Austria and Burgenland as well as the financial offices Linz, Salzburg City, Graz city, Klagenfurt, Innsbruck and Feldkirch in the area of the country in which they are based

Section 2

Customs offices

Seat and office

§ 11. (1) The following customs offices shall be established with the following local areas:

Customs office				Vienna based in Vienna for the federal state of Vienna
Customs office				Eisenstadt Airport Vienna based in Eisenstadt and Schwechat for the federal state of Burgenland, the political district of Bruck an der Leitha, the court district Schwechat in the political district of Vienna and the area of the airport Vienna
Customs office				St. Pölten Krems Wiener Neustadt based in St. Pölten, in Krems on the Danube and in Wiener Neustadt for the federal state of Lower Austria, with the exception of the political district Bruck an der Leitha, the court district Schwechat in the political district of Vienna Surroundings as well as the area of Vienna Airport and the port area of Enns in the district of Amstetten
Customs office				Linz Wels based in Linz and in Wels for the province of Upper Austria and for the port area of Enns in the district of Amstetten in Lower Austria
Customs office				Salzburg with seat in Salzburg for the province of Salzburg
Customs office				Graz based in Graz for the province of Steiermark
Customs office				Klagenfurt Villach with its headquarters in Klagenfurt and in Villach for the province of Carinthia
Customs office				Innsbruck based in Innsbruck for the province of Tyrol
Customs office				Feldkirch Wolfurt, based in Feldkirch and in Wolfurt, for the province of Vorarlberg

(2) Customs offices may be assigned to the customs offices referred to in paragraph 1.

(3) The assigned customs offices shall be subject to the overall management of the competent customs office. In the event of organisational expediency, it may limit the objective and local scope of the customs offices assigned to it to certain tasks or to certain locations. For such measures, § 18 (4) to (5) (customer obligation) shall apply mutagenic.

Special responsibilities

§ 12. (1) The responsibility for the accounting collection of duties pursuant to Article 218 (1) and (2) and Article 219 of Regulation (EEC) No 2913/92 establishing the Community Customs Code (hereinafter referred to as the Customs Code), OJ L 327, 31.12.1992, p. No. 1. on the notification of such amounts of duty and for the collection of such charges shall be transferred to the customs office in which the customs debt has been incurred or in the area of which the customs debt is incurred, provided that such charges do not give rise to a delay in payment under Art. 226 The customs code is approved.

(2) In the case of an approved payment order under Art. 226 (b) of the Customs Code, with the exception of cases of the reference procedure pursuant to Article 76 (1) (c) of the Code, the responsibility for the accounting collection of duties shall be determined in accordance with Article 226 (b) of the Code. 218 (1) and (2) and Article 219 of the Code, as well as to the communication on the decision to suspend the enforcement of the enforcement order to the customs office in whose territory the customs debt has been incurred. The withdrawal, with the exception of the decision to suspend enforcement, shall be transferred to the customs office in the territory of which the holder of the authorization is domicated or domicated, in the absence of a place of residence or a registered office in the area of application to the Customs office Innsbruck.

(3) In the case of an approved payment order under Art. 226 (b) of the Customs Code, in connection with a procedure under Article 76 (1) (c) of the Code, the responsibility for the accounting collection of duties under Article 218 (1) (c) of the Code shall be determined by Article 218 (1) (c) of the Code. (1) and (2) and (2) and Article 219 of the Code, to communicate and to collect such amounts of duty, to the customs office in whose territory the holder of the authorization is domicated or domicated, in the absence of a place of residence or a registered office in the area of application. the customs office of Innsbruck.

(4) In the case of an approved payment order under Article 226 (c) of the Customs Code, the responsibility for the accounting collection of duties pursuant to Article 218 (1) and (2) and Article 219 of the Code, the notification and the collection of such duties shall be the responsibility of the In the absence of a place of residence or a registered office in the area of application, the customs office of Innsbruck is transferred to the customs office in whose area the holder of the authorization is domicated or has its registered office.

(5) The responsibility for the accounting collection of duties pursuant to Article 218 (3) and Article 220 (1) of the Code, for the notification of such amounts and for the collection of duties shall be transferred to the Customs Office, which shall, for the first time, be in a position to: The amount of duty shall be calculated and the debtor shall be determined.

(6) The responsibility for the collection, notification and collection of duties and other claims, as well as the levying of excise duties and the contribution to the old goods contract, shall be transferred to that office in the area of which the customs office is responsible for the collection of duties and other charges. Tax claims or the goods to which these charges are accounted for, against the debtor debtor or even against a third person pursuant to § 82 (3) or § 83 (3) of the Financial Criminal Law, FinStrG, a financial prosecution procedure or from the following § 54 (1) or § 82 (2) of the FinStrG (FinStrG) is indicated by a financial statement. This shall not apply to export refunds in accordance with the export refund law.

(7) In the cases of § 146 of the FinStrG and Section 108 (2) of the Customs Law Implementing Act, ZollR-DG, the customs office is responsible for the accounting collection and notification of duties as well as for the collection of duties, to which these provisions the customs authorities shall be assigned.

§ 13. Responsibility for transferring responsibility to the Vienna Customs Office

1.		for the authorisation of natural and legal persons for the use of Carnet TIRs in accordance with Annex 9, Part II, of the TIR Convention,
2.		for the initiation and implementation of the search procedures and the collection of import duties, including the assertion of secondary claims, the carnet holder or the guaranteeing association in the procedure with the TIR carnet,
3.		for the collection of the import duties, including the assertion of secondary claims, the carnet owner or the guaranteeing association in the procedure with Carnet ATA,
4.		for the collection of levies and additional claims in the case of Rail Cargo Austria Aktiengesellschaft, provided that a customs debt has been incurred for this company.

§ 14. (1) For the implementation of the export refund procedure in the context of the right of market organisation, where the export declaration has been accepted by an Austrian customs office, a paying agent shall be provided at the customs office of Salzburg, with responsibility for: the whole field of application, set up.

(2) For the professional management of this paying agent, a paying agent shall be provided to the Management Board of the Customs Office in Salzburg.

(3) The customs office of Salzburg is responsible for the entire area of application for the implementation of the payment transactions resulting from the export refunds procedure by the paying agency.

§ 15. For the purposes of the handling of goods at the place of office in the export procedure, the customs offices referred to in each case shall also be entitled to the following local areas if the customs offices of export which are otherwise competent are not at the same time the customs office of exit:

Customs office				Graz-District Wolfsberg
Customs office				Eisenstadt Flughafen Wien-District Feldbach, Fürstenfeld and Hartberg

§ 16. The customs office Eisenstadt Flughafen Wien is responsible for the entire application area:

1.		for the purpose of carrying out subsequent verification (verification) of Austrian and foreign preferential proof,
2.		in the context of the settlement of verifications for the collection of duties, as well as for the reimbursement of such post-surveys, for the subsequent pre-writing of security services and for the release of collateral,
3.		in accordance with Article 372 (1) (g) (ii) of Regulation (EEC) No 2454/93 laying down detailed rules for the application of Regulation (EEC) No 2913/92 establishing the customs code of the Communities (hereinafter referred to as 'the Community Customs Code'), ZK-DVO), OJ No. 1. for the airport of departure and destination.

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

1.		as a central reporting and liaison body for information in the context of the transport control procedure, including the early warning system, concerning transactions relevant to the excise duty within the European Union and for the implementation of the Confirmation procedure,
2.		for the management of the tariff quotas and customs ceilings of the customs tariff of the European Communities,
3.		for the exchange of data with the Commission of the European Union with regard to tariff quotas, tariff ceilings, customs tariff import and export controls and reference quantities,
4.		in the case of tariff quota reductions for the purpose of recharging and repayment of such surcharges, for the subsequent rewriting of security benefits and for the release of collateral,
5.		in the case of customs ceilings for the collection of duties, in so far as the charges and collateral have not been raised in the context of a payment order,
6.		as a central body in the system of information transmission of the European Commission's Mutual Information System (MIS) on exports, which are the subject of the common agricultural policy,
7.		as a central body for the implementation of consultation and notification procedures in the procedure for the granting of "only authorisations" and for the implementation of the Community exchange of information in connection with the The provisions of this Regulation shall be subject to a customs-approved treatment.

§ 18. (1) The customs authorities may, in the light of an effective, simple and cost-saving enforcement of the tax law, set up customs offices assigned to them in the event of an economic need. Customs offices at airports are to be set up in accordance with the requirements of transport, and the customs offices of a third country may be taken into account in the establishment of customs offices at the customs border.

(2) The customs offices may close their assigned customs offices, taking into account an effective, simple and cost-saving enforcement of the matters assigned to them.

(3) In addition to the local area of activity, a customs office must be assigned the enforcement of certain matters provided for by the customs authorities in customs law or other legislation (subject area of action), on the basis of paragraph 1.

(4) The establishment of a customs office, its local and factual scope shall be made known. The opening hours of the customs offices must also be shown in the customer's account.

(5) The text of the manifestation shall be placed at the Federal Ministry of Finance and the Customs Offices. In addition, an electronic media presentation has to be made.

(6) Paragraph 5 shall apply to the closure of a customs office.

Other special responsibilities

Tasks-Transfer

§ 19. The tasks apparent from the legislation referred to below shall be assigned to the following duties of the authorities of the first instance:

§ 20 para. 2 Z 1 and § 22 para. 4 Tobacco monopoly law 1996

Customs office for the local area referred to in section 11 (1)

3. Main piece

Closure and transitional provisions

§ 20. (1) This Regulation shall enter into force on 1 July 2010.

(2) The entry into force of this Regulation shall be replaced by the following federal law of 13 December 1974, BGBl. No. 18, in the version of the Federal Act of 17 June 2009, BGBl. 52/2009, on the setting-up of the Federal Tax Administration, the Tax Administration Organization Act (AVOG), repeals Regulations:

1.		Ordinance of the Federal Minister of Finance for the establishment of the tax and customs coordination, BGBl. II No 168/2004,
2.		Ordinance of the Federal Minister of Finance on the headquarters and offices of the Finance Offices with the general task circle (Economic Area-Financial Services-Regulation), BGBl. II No 224/2003,
3.		Ordinance of the Federal Minister of Finance on the responsibility for the taxation of corporate bodies within a group of companies, as well as supplementary regulations on the transfer of the competence of the company (Group V), BGBl. II No 50/2005,
4.		Regulation of the Federal Minister of Finance on the amendment of the competence in the field of unit evaluation (Regulation of the Single Assessment Regulation), Federal Law Gazette (BGBl). II No 553/2003,
5.		Regulation of the Federal Minister of Finance for the implementation of the tax deduction in accordance with Section 99 (1) (1) (1) of the Income Tax Act in connection with the football championship 2008, BGBl. II No 162/2008,
6.		Ordinance of the Federal Minister of Finance concerning the transfer of individual tasks of the financial country-specific directorates to financial offices and customs offices (tasks-transmission regulation), BGBl. II No 166/2004,
7.		Ordinance of the Federal Minister of Finance on the implementation of the Tax Administration Organization Act and the EC Administrative Assistance Act on the seat and office areas of the customs offices with the general task circle (Economic Area-Customs Office-Regulation), BGBl. II No 383/2006 and
8.		Regulation of the Federal Minister of Finance on the responsibility for the taxation of companies in a circle of organs, as well as supplementary regulations on the transfer of competence in the area of competence (organ circuit), BGBl. II No 458/1999.

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