Fraud Control Act 2006

Original Language Title: Betrugsbekämpfungsgesetz 2006

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99. Federal law, with the 1988 income tax law, the standard consumption levy law, the federal tax code, the tax administration Organization Act, the financial criminal law, the customs law implementation law, the General Social Insurance Act, the aliens Employment Act, the Aliens Police Act 2005, the settlement and residence Act, the restricted area Act 2002 and the motor vehicles Act 1967 - modifiable fraud control Act 2006

The National Council has decided:

Article 1

Amendment to the income tax Act 1988

The income tax Act 1988, Federal Law Gazette No. 400/1988, as last amended by the Federal Act Federal Law Gazette I no. 161/2005, is amended as follows:

1. paragraph 14 para 6:



"(6) taxpayers who determine their profits in accordance with article 4, paragraph 3, can exempt leave an amount for the fictitious check claims at the end of the marketing year. The provisions of paragraphs 1 and 3 to 5 shall apply. Favoring allowed only if the left tax-free amounts in a continuously-run recording are shown. "From this recording, the calculation of the tax-free left amounts as well as the exact name must the securities under indication of the respective date of acquisition be clear."

2. in section 37, paragraph 9, the word occurs in the second sentence, replace the phrase "with the tax" "in".

3. section 43 is together with the heading:



"Tax return for single and separate statement of income



Authorized persons are § 43 (1) to the management or representation of a community or society, if the revenue to establish uniform and separately (section 188 BAO), obliged to file a tax return for establishing uniform of the income of the individual involved.

(2) the submission of the tax return has to be carried out electronically. Is not justified, for the electronic transmission of your tax return due to lack of technical requirements the transmission of your tax return by using the official form shall be made. The Federal Minister of finance is authorized to determine the content and the method of the electronic transmission of tax regulation. The regulation can be provided that the people committed to deliver a suitable public or private delivery location to operate looked.

"(3) in the tax return is the insurance number (§ 31 ASVG) each participating to lead."

4. in section 89, para 3 reads:



"(3) the tax authorities have to raise in particular in the context of the enforcement of the tax law provisions (sections 143 and 144 BAO), whether"



-the insurance and registration regulations of the ASVG, - the reporting obligations of the AlVG and - the provision of section 366 para 1 Z 1 GewO were observed. The tax authorities are entitled to query by entering the name and social insurance number of the inspected person automatically the unemployed message and obtaining benefits from the unemployment insurance fund and bridge financing for the ÜHG for the past three months for the purpose of the verification of compliance with the reporting obligations of inspected persons. The offices of the employment service are required to provide access to this data in a technically appropriate manner the tax authorities free of charge."

5. in paragraph 124, b is attached following Z 133:



"133. the articles 14, paragraph 6, 37 para 9 and 43 in the version of Federal Law Gazette I no. are 99/2006 for the first time the assessment for the calendar year 2006 to apply." § 89 paragraph 3 of amended by Federal Law Gazette I 99/2006 joins No. 1 January 2007 in force."

Article 2

Modification of the standard consumption levy law

The standard consumption levy Act, Federal Law Gazette no 695/1991, as last amended by Federal Law Gazette I no. 180/2004 and the by-laws Federal Law Gazette I no. 16/2006, is amended as follows:

1. in article 13, paragraph 1 is added as the last sentence:



"The food and Drug Administration has a copy of the certificate referred to in article 10 with the approval documents to store seven years."

2 in § 13 para 3 first sentence the word "Customs" is replaced by the word 'Tax authorities' and the last sentence reads:



"As far as organs of the Customs authorities implement measures within the meaning of this paragraph, is their actions attributable to the tax office."

3. in article 15 the following paragraph 7 is added:



"(7) I will take no. 99/2006 § 13 para 1 and 3 each in the version of Federal Law Gazette 1 January 2007 effect."

Article 3

Change the federal tax code

The federal tax code, Federal Law Gazette No. 194/1961, amended by Federal Law Gazette I no. 161/2005, is amended as follows:

1 in § 101, the following paragraph 4 is added:



"(4) written copies, taken after a person entity (person community) without legal personality in an approval process (section 188) to those which received a Community income (article 191 paragraph 1 lit. (c), shall be to a person authorized by section 81. With the delivery of a single copy to that person delivery to all that the decision imputes Community income is considered completed, if is advised on these legal consequences in the copy."

2. in article 131, paragraph 1, the rate will be in the No. 1 "for all on the basis of tax regulations to leading books and records as well as the books listed without legal obligation in particular the following provisions shall apply:" by the following sentences in accordance with the sections 124 or 125 leading books "and records as well as the books listed without any legal obligation to do so , that they can provide an overview of the transactions within reasonable time an expert third party. The individual business transactions can be traced in their origin and processing. "This, in particular the following provisions shall apply:" replaced.

3. in article 131, paragraph 1, the last sentence is replaced by the following records no. 2:



"If there is a commitment to the management of books after the §§ 124 or 125 or provided books are carried without legal obligation, all bar inputs and outputs of the bar should be held daily separately in the books or the books underlying records of the reason. Raked, which are required in accordance with article 126 par. 2 to record their operating revenues and operating expenses, should hold individually all cash receipts and bar expenses. The Federal Minister of finance may lay down concessions in the books and records by regulation, when holding the individual bar inputs and outputs of the bar would be unreasonable if the proper investigation of the foundations of the duties thereby is not endangered."

4. in article 131, paragraph 1, no. 6 will be attached the following records:



"Books and records or the recording of the business transactions disk used for the Guide, entries or records in such a way to can be changed, that the original content is no longer visible. A review of the complete, correct, and complete capture of all business transactions, for example, through appropriate logging of data acquisition and subsequent changes should be possible."

5. in section 131, paragraph 2, the phrase "easily and safely be can." by the phrase replaced "easily and can be carried safely and traceable to totals formation.".

6. in section 131, paragraph 3, the first sentence reads:



"Disk can be used to the management of books and records, if identical, complete and ordered playback is guaranteed at all times until the end of the storage period; the complete and accurate recording and playback of all business transactions to be backed up by adequate facilities."

7. in article 134, paragraph 1, the first sentence reads:



"The tax declarations for the income tax, the corporate income tax, sales tax, as well as for the unified and separate statement of income are to submit before the end of the month of April of every following year."

8 paragraph 163:





163. (1) books and records which comply with the provisions of article 131, have the presumption of proper leadership for themselves and are to use the collection of levies, if not a reasonable cause is given, to draw its veracity into question.

(2), which give rise to the overall picture of the situation, to draw the factual accuracy in doubt, reasons especially if the bases can be determined and calculated or a review of accuracy and completeness for breach of the duty to cooperate is not possible."

9. in section 191 the following paragraph 5 is added:




"Community income (5) be added to in a written document that has form and content of a determination notice (section 188), persons or associations of persons (body) without legal personality, that are no longer legally exist (in particular as a result of death, termination of the company, universal succession), or which are no longer capable of (eg due to custodian order), so this does not preclude the effectiveness as a declaration." Such a decision is only compared to the remaining income allocated to that."

10. in paragraph 238, eliminates the previous paragraph 5 and be added following paragraph 5 and 6:



"(5) If a decision with which a tax obligation is deleted (Article 235) or checked (article 236), amended three years from its notification (article 97) or repealed, as the tax claim lives on this again and begins to run the limitation period with the announcement of the proposed amendment or repeal decision.

(6) paragraphs 1 to 5 shall apply also for the levy and forced insertion of anti-raked claims referred to in section 207 paragraph 4.'

11. in paragraph 323 be added following paragraph 19 and 20:



"(19) article 131, paragraph 1, 2, 3, and 163 in the version of Federal Law Gazette I no. 99/2006 1 January 2007 into force."

(20) the regulation on the basis of § 131 in the version of Federal Law Gazette I 99/2006 may no. onwards on the announcement of the fraud fighting Act 2006, Federal Law Gazette I no. 99 / 2006 following day; issued She may take but at the earliest with effect January 1, 2007."

Article 4

Amendment of the tax administration organization act

The tax administration Organization Act, Federal Law Gazette No. 18/1975, as last amended by Federal Law Gazette I no. 103/2005, is amended as follows:

1. in article 3, paragraph 4, the following subparagraph is inserted before the last sentence:



"Here you can be made to detect illegal workers employment of necessary control and evidence protection measures also outside of their local jurisdiction. General supervisory measures can also in danger in delay (sections 143 and 144 BAO), the issue of freezing orders (section 232 BAO), enforcement (§§ 31, 65 ff, 75 AbgEO) as well as precautionary measures (§ 78 AbgEO) be made outside of the respective area of responsibility. In carrying out these acts the organs as organs of the responsible tax office operate."

2. in article 14, paragraph 1, the Z 5 reads:



"5. the enforcement of the common organisation of the market including the export refunds provided that the Customs authorities are responsible."

3. in § 14 para 2 is as follows:



"(2) the Federal Minister for finance has to set the way to regional aspects seat (the seat) and Office areas of Customs offices in organizationally more appropriate, an implementation of simple and cost saving, as well as the needs of a community-based management regulation. Functional regionalization are aiming for. A further centralization should be avoided. The municipalities are excluded from the task group of Customs offices in matters of para 1 Z 1 Z 3 and Z 5 Jungholz (Tirol) and Mittelberg (Vorarlberg).

To facilitate the process, the responsibilities for accounting, communication and collection of taxes and next door proverbs, to collect the excise duties and to carry out refunds in the export, all or part of the locally in the individual case transmitted competent Customs offices to other Customs offices, if this is advisable in the interests of cost-saving, the use of technical AIDS or the swift implementation of the procedure can in this regulation.

All other responsibilities which come to the locally in each case of competent Customs offices, are not affected thereby."

4. in § 14 para 3 is as follows:



"(3) the Federal Minister for finance has regulation for the implementation of the procedure for export refunds in the context of the market regulation law, if the export declaration or prefinancing of the refund the payment declaration has been accepted by an Austrian Customs Office to set up a paying agency in accordance with the applicable Community legislation."

5. in article 14, paragraph 5 is to the phrase "for the professional leadership of the Customs Office a technical Board" the phrase "and for the professional leadership of a paying agent in accordance with paragraph 3 a managers of number of" inserted.

6. in paragraph 17 (b) following paragraph 11 and 12 are added:



"(11) section 3 (4) as amended by Federal Law Gazette I no. 99/2006 effective with January 1, 2007 and in this version also applies to all transactions incurred prior to January 1, 2007."

Article 14, paragraph 1 Z 5 as amended by Federal Law Gazette I no. 124/2003 comes with 31 December 2006 except force.

Be introduced at a Customs office until that time attaching to their treatment the Customs office only on the basis of the provisions changing the substantive jurisdiction is no longer valid, so has to be if not the intervening party already has been set before inserting his argument about the change the substantive jurisdiction of a tax authority having regard to the forwarding to the competent tax authorities not at the risk of the applicant.

(12) § 14 I no 99/2006 contact para 1 No. 5, para. 2, 3 and 5 in the version of Federal Law Gazette 1 March 2007 in force and apply in this version for all transactions incurred prior to March 1, 2007.

Be inserted at a Customs office until that time attaching, to which the Customs office only on the basis of the provisions changing the substantive jurisdiction is no longer responsible, shall forward them to the competent Customs Office not at the risk of the applicant to be if not the intervening party already has been set before inserting his argument about the change the substantive jurisdiction of a tax authority informed."

Article 5

Change of financial criminal law

The financial criminal law, BGBl. No. 129/1958, amended by Federal Law Gazette I no. 161/2005, is amended as follows:

1 in § 58 para 1 lit. a is the phrase "the customs of Vienna, Linz, Salzburg, Graz, Klagenfurt, Innsbruck and Feldkirch" If these financial crimes in their area have; been committed or discovered replaced by the phrase "the Customs office area in which this financial misdeeds have; been committed or discovered".

2. in article 58, paragraph 1 lit. b will be "under lit. the phrase a designated customs offices, if these financial crimes in their area have; been committed or discovered"replaced by the phrase"the Customs office area in which this financial misdeeds have; been committed or discovered".

3. in article 58, paragraph 1, the lit is eliminated. (g).

4. in article 65, paragraph 1, is the lit. b:



"(b) at the Customs Office in Vienna as the organ of all customs offices of countries Vienna, lower Austria and Burgenland, as well as the other Customs offices as their bodies."

5. in article 146, paragraph 1, the first sentence reads:



"The Customs offices can fines § 33 minor financial penalties on the basis of a confession by fine in accordance with the criminal records of § until 37, 44 to 46 and 51, but only up to a maximum duration of 1 450 euro, impose and, as far as this in the articles 33, 35, 37, 44 and 46, pronouncing the decline (simplified Ordonnance)."

6. in section 265, h as paragraph 1i is inserted after paragraph 1:



"(1i) the article 58, paragraph 1, lit. a, b, and 65 paragraph 1 lit. each as amended by Federal Law Gazette I no. 99/2006 paragraph 1 b, as well as 146 1 March 2007 into force. Article 58 paragraph 1 lit. g in the version of Federal Law Gazette I no. 99/2006 occurs at the end of the February 28, 2007 override."

Article 6

Amending customs law implementation law

The customs law implementation Act, Federal Law Gazette No. 659/1994, amended by Federal Law Gazette I no. 161/2005, is amended as follows:

1. in article 6, paragraph 1, of the last tick is eliminated.

2. in article 17, paragraph 1 is b:



"(1) in the framework of General measures of customs supervision, cash and this equals means of payment which are transported into, through or from the area of application are subject to customs supervision." Equivalent means of payment are:



-negotiable bearer instruments including monetary instruments in bearer form such as travellers cheques, negotiable instruments (including cheques, promissory notes and money orders), either in bearer form, without limitation endorsed, made out to a fictitious payee, or in another form, which makes the transition of the legal claim in passing;

-incomplete instruments (including cheques, promissory notes and money orders) that are indeed signed, but with the payee's name omitted; and, gold and other precious metals."

3. in article 17 the amount is replaced by '10,000 euro' by '15,000 euro' by the sum of para 2.

4. in section 17B following paragraph 3 and 4 are added:




"(3) as far as the external border of the community with the boundaries of the area of application according to § 3 coincides, have travelers cash and this equals means of payment in accordance with article 3 of Regulation (EC) No. 1889/2005 on controls of cash that will be spent, in the community or from the community OJ" No. L 309 of 25 11 2005 p. 9, orally to login with required information according to the regulation be contained. However, the applicant must submit the information in written form.

(4) to the extent and in accordance with § 15 para 1 and 3 the perception of monitoring of cross-border cash transport at the external border of the community comes to the organs of the public security service."

5. in section 17c para 1 first half-sentence, after the phrase "for the purpose of money laundering" the phrase "or the financing of terrorism" inserted.

6. in article 17, the second sentence reads c para 2:



"The Customs authorities have the data to the competent law enforcement agency on the money laundering hotlines and to the Federal Office for protection of the Constitution and combating terrorism to pass, as far as this is necessary for the fulfilment of their statutory tasks."

7. in paragraph 120, 1n the following paragraph shall beadded:



(1n) article 6, paragraph 1 in the version of Federal Law Gazette I 99/2006 occurs no. 1 January 2007 in force. The §§ 17 I become no 99/2006 (b) paragraphs 1 and 2 and 17 c para 1 and 2 each in the version of Federal Law Gazette 1 August 2006, § I contact no. 99/2006 17 b, par. 3 and 4 in the version of Federal Law Gazette June 15, 2007 in force."

Article 7

Change of the General Social Security Act

The General Social Security Act, Federal Law Gazette No. 189/1955, amended by Federal Law Gazette I no. 155/2005, is amended as follows:

In article 360, paragraph 7 is in the first sentence the phrase "Customs authorities and the Customs authorities" by the phrase "tax authorities and their organs in accordance with the provisions of the tax administration organization act - AVOG, Federal Law Gazette No. 18 / 1975," replaced and in the second sentence, the word "Customs authorities" is replaced by the phrase 'Institutions of the tax authorities in accordance with the provisions of the AVOG'.

Article 8

Amendment of the aliens Employment Act

The aliens Employment Act, Federal Law Gazette No. 218/1975, amended by Federal Law Gazette I no. 157/2005, is amended as follows:

1. in article 3, paragraph 5, the word "Customs" by the phrase is "tax authority in accordance with the provisions of the tax administration organization act - AVOG, Federal Law Gazette No. 18 / 1975," replaced.

2. in section 27 para 1 and 2 the word "Customs" by the phrase "Tax authorities in accordance with the provisions of the AVOG" respectively and in paragraph 5, the word "Customs" replaced by the phrase "Tax authority in accordance with the provisions of the AVOG".

3. in article 28a, paragraph 1 and paragraph 2 Z 1 respectively is the phrase "§ 28 para. 1 No. 1" by the phrase "article 28, paragraph 1 Nos. 1, 5 and 6" replaced.

4. in article 34, 32 the following paragraph shall beadded:



"(32) article 28a, paragraph 1 and paragraph 2 No. 1 as amended by Federal Law Gazette I no. 99/2006 effective with January 1, 2007."

Article 9

Amendment of the Aliens Police Act 2005

The Aliens Police Act 2005 (FPG), Federal Law Gazette I no. 100/2005, as last amended by Federal Law Gazette I no. 157/2005, is amended as follows:

1. in article 48, paragraph 1, the phrase "a Member State of the European Union" is replaced by "a Contracting Party to the EEA Agreement".

2. in section 53 para 2 Z 5 is the word "Customs" by the phrase "tax authority in accordance with the provisions of the tax administration organization act - AVOG, Federal Law Gazette No. 18 / 1975" replaced and in article 53, paragraph 3, as well as in article 60, paragraph 2 Z 8 and paragraph 5 the word "Customs" is replaced by the phrase 'Tax authority in accordance with the provisions of the AVOG'.

3. in article 94, paragraph 4, the last sentence is omitted.

4. in section 94 para 5, the quote "§ 88 par. 3 to 8" through "§ 88 par. 3" will be replaced.

5. in article 125, paragraph 7 the phrase "Alien, Convention passport," inserted after the word "issued".

Article 10

Change of the settlement and residence Act

The settlement and residence Act, Federal Law Gazette I no 100/2005, as last amended by Federal Law Gazette I no. 31/2006, is amended as follows:

1. in article 12, paragraph 8, the quote is "§ 7 par. 1 Z 3 AsylG 2005" by "article 7, paragraph 1 Z 2 AsylG 2005" replaced.

2. in article 47, paragraph 5, the quote "article 27 par. 3" by "§ 27 para 2 to 4" will be replaced.

3. paragraph 60 paragraph 2:



"(2) after obtaining a permit referred to in paragraph 1, the authority has the permits and each a copy of the Treaty and the determination of the Regional Office of the labour market service of tax authority responsible for the enforcement of the aliens employment act in accordance with the provisions of the tax administration organization act - AVOG, Federal Law Gazette No. 18/1975, to submit, in their local area of responsibility, the customer shall have his seat." The ordering party has no seats in the country, that the tax authorities according to the place of residence of third-country nationals shall be in accordance with the provisions of the AVOG. The authority has to inform the third-country nationals for the application of this delivery has been proven."

4. in article 81, paragraph 4, the phrase "and Swiss citizen" is inserted after the word 'EEA citizens'.

Article 11

Amendment of the restricted Act 2002

The restricted area Act of 2002, Federal Law Gazette I no. 38/2002, as last amended by Federal Law Gazette I no. 137/2003, is amended as follows:

In section 3 para 2 Z 2 is the word "Customs" by the phrase "tax authorities in accordance with the provisions of the tax administration organization act - AVOG, Federal Law Gazette No. 18 / 1975," and in section 4 paragraph 2 Z 2 replaced the word "Customs" with the phrase "Tax authorities in accordance with the provisions of the AVOG".

Article 12

Amendment of the force driving Act 1967

The motor vehicles Act 1967, BGBl. No. 267/1967, as last amended by Federal Law Gazette I no. 57/2006, is amended as follows:

In § 20 para 1 lit. d is the phrase "Financial management (Customs Administration)" by the phrase "tax authorities in accordance with the provisions of the tax administration organization act - AVOG, Federal Law Gazette No. 18 / 1975," replaced.

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