99. Federal Law, with which the Income Tax Act 1988, the Standards Consumer Procurement Act, the Federal Tax Code, the Tax Administration Organization Act, the Finance Criminal Law, the Customs Law Implementing Act, the General Social Insurance Act, the Foreigners Employment Act, the Foreign Police Act 2005, the Law on the Law of the Netherlands and the Law on the Law of the State, the Act on Restricted Territory 2002 and the Act on the Law of Power in 1967-Anti-Fraud Act 2006

The National Council has decided:

Article 1

Amendment of the Income Tax Act 1988

The Income Tax Act 1988, BGBl. N ° 400/1988, as last amended by the Federal Law BGBl. I n ° 161/2005, is amended as follows:

1. § 14 (6) reads:

" (6) taxable persons who determine their profit in accordance with Article 4 (3) may leave an amount tax-free for the fictitious payment claims existing at the end of the marketing year. The provisions of (1) and (3) to (5) shall apply. The benefits may only be used if the tax-free amounts are shown in a continuously recorded recording. The calculation of the tax-free amounts as well as the exact name of the securities must be made clear from this record, indicating the date on which the securities are made. "

2. In § 37 (9), in the second sentence, the word order shall be replaced by "with the levy" the word "in" .

3. § 43 together with headline:

" Tax declaration with a uniform and separate determination of income

§ 43. (1) Persons authorized to board or represent a company or community shall be obliged to declare a declaration of tax on the uniform determination of the persons who are entitled to a uniform and separate determination (Section 188 BAO). To make the income of the individual concerned.

(2) The transmission of the tax return has to be made electronically. If the electronic transmission of the tax declaration is unreasonable due to a lack of technical conditions, the transfer of the tax return must be carried out using the official form. The Federal Minister of Finance is hereby authorized to determine the content and the procedure for the electronic transmission of the tax declaration with the Regulation. The Regulation may provide for the persons responsible for the transmission to be served by a particular appropriate public or private-law transmitting body.

(3) In the tax declaration, the insurance number (§ 31 ASVG) is to be used by each participant. "

4. In § 89 the paragraph 3 reads as follows:

" (3) In the context of the enforcement of the tax provisions, the tax authorities shall, in particular, have to apply (§ § 143 and 144 BAO), whether or not

-		the insurance and reporting provisions of the ASVG,
-		the notification requirements of the AlVG and
-		the provision of § 366 (1) Z 1 GewO
have been respected. For the purpose of checking compliance with the disclosure requirements of verifiers, the tax authorities are entitled to register the unemployment insurance and the receipt of benefits from the unemployment insurance and the bridging aid according to the ÜHG for the for the last three months, by entering the name and social security number of the person being checked for automation. The employment offices of the Labour Market Service are obliged to provide the tax authorities with access to this data free of charge in a technically appropriate form. "

5. In § 124b the following Z 133 is added:

" 133.		§ § 14 (6), 37 (9) and (43) respectively in the version of the Federal Law BGBl. I n ° 99/2006 shall apply for the first time in the case of the apportionment for the calendar year 2006. Section 89 (3) in the version of the Federal Law BGBl. I n ° 99/2006 shall enter into force 1. Jänner 2007 in Kraft. "

Article 2

Amendment of the Standardisation Consumption Act

The standard-consumption law, BGBl. N ° 695/1991, as last amended by the Federal Law BGBl. I n ° 180/2004 and the BGBl agreement. I n ° 16/2006, is amended as follows:

1. In Section 13 (1), the last sentence is added:

"The registration authority shall keep a copy of the certificate in accordance with § 10 in the case of the registration documents for seven years."

2. In § 13 para. 3, first sentence, the word "customs authorities" by the word "Tax Authorities" and the last sentence is:

"Where the institutions of the customs authorities implement measures within the meaning of this paragraph, their actions shall be attributed to the competent tax office."

3. In § 15, the following paragraph 7 is added:

" (7) § 13 (1) and (3) in the version of the Federal Law BGBl. I n ° 99/2006 shall be 1. Jänner 2007 in Kraft. "

Article 3

Amendment of the Federal Tax Code

The Federal Tax Code, BGBl. No. 194/1961, as last amended by the Federal Law BGBl. I n ° 161/2005, is amended as follows:

1. In § 101, the following paragraph 4 is added:

" (4) Written copies which, after the termination of an association of persons (persons community) without their own legal personality, are subject to a provision procedure (§ 188) to those who have received Community income (§ § 188). 1 lit. (c) shall be awarded to a person authorised to represent him in accordance with Section 81. The service of a single copy to that person shall be deemed to have been delivered to all those who are entitled to receive Community income, if this legal consequence is referred to in the copy. "

2. In § 131 (1), the sentence before the Z 1 "In particular, the following provisions shall apply to all books and records to be carried out on the basis of the provisions of the levy, and to the books kept without a statutory obligation:" through the following sentences " The books and records to be carried out in accordance with § § 124 or 125, as well as the books kept without a statutory obligation, shall be such that they provide an expert third party with an overview over the Communicate business incidents. The individual business incidents should be followed in their creation and settlement. In particular, the following provisions shall apply: " replaced.

3. In § 131 (1) (2), the last sentence is replaced by the following sentences:

" If, according to § § 124 or 125, there is an obligation to lead books or if books are kept without a legal obligation, all cash entrances and cash outputs in the books or in the books shall be based on Basic records are recorded on a daily basis. Taxable persons who are obliged to record their operating income and operating expenses in accordance with Section 126 (2) shall record all cash receipts and cash expenditure individually. The Federal Minister of Finance may, by means of a regulation, determine the facilitation of the books and records if the holding of the individual cash entrances and cash exits would be unreasonable, provided that the proper identification of the basic principles of the This does not endanger the collection of evidence. "

4. In § 131 (1) Z 6 the following sentences are added:

" If data carriers are used to guide books and recordings or in the collection of the business transactions, entries or records shall not be altered in such a way that the original content no longer is visible. A review of the complete, correct and complete collection of all business incidents, for example through the corresponding logging of data collection and subsequent changes, should be possible. "

5. In § 131 (2) the word order shall be "can be guided easily and safely." through the phrase "It can be easily and safely guided and should be able to be understood as a summary." replaced.

6. In § 131 (3), the first sentence reads:

" Volumes may be used for the management of books and records, if the content-like, complete and orderly reproduction is guaranteed at all times until the legal retention period expires; the complete and correct The collection and reproduction of all transactions should be ensured by appropriate facilities. "

7. In § 134 (1) the first sentence reads as follows:

"The declarations of duty on income tax, corporation tax, turnover tax as well as for the uniform and separate determination of income are to be submitted by the end of the month of April of each subsequent year."

8. § 163 reads:

" § 163. (1) Books and records which comply with the provisions of Section 131 shall have the presumption of regular guidance for themselves and shall be based on the levying of charges, if there is not a reasonable cause, their factual accuracy in doubt.

(2) Reasons which, in the context of the overall picture, give rise to doubts as to the accuracy of the facts, are available, in particular, if the bases of assessment cannot be determined and calculated, or if a review of the facts is not possible. Accuracy and completeness is not possible due to violation of the obligation to comply with the obligation. "

9. In § 191, the following paragraph 5 is added:

" (5) In a document which has the form and content of a notice of arrest (§ 188), Community income is also attributed to persons or associations of persons (partnerships) without their own legal personality, which no longer have the right to are legally present (especially as a result of death, termination of the company, total legal succession) or which are no longer able to act (e.g. as a result of the appointment of a tenants), this is not contrary to the effectiveness as a determination of the order. Such a communication only acts in relation to the rest to which income is attributed. "

10. In § 238, the previous paragraph 5 is deleted and the following paragraphs 5 and 6 are added:

" (5) If a communication with which a duty of duty is deleted (§ 235) or is provided (§ 236) is amended or repealed within three years from the date of its announcement (§ 97), the claim entitlement shall again be based on and commencing the Period of limitation with the announcement of the change or cancellation notice to be re-run.

(6) Paragraph 1 to 5 shall also apply to the collection and compulsorily introduction of the claims referred to in § 207 (4) against taxable persons. "

11. In § 323, the following paragraphs 19 and 20 are added:

" (19) § § 131 (1), (2), (3) and (163) in the version of the Federal Law BGBl. I n ° 99/2006 shall be 1. Jänner 2007 in force.

(20) The Regulation on the basis of § 131 in the version of the Federal Law BGBl. I n ° 99/2006 can already be applied to the 2006 Anti-Fraud Act, BGBl. I n ° 99/2006 shall be adopted on the following date; however, it may not be adopted at the earliest with 1. January 2007 will enter into force. "

Article 4

Amendment to the Tax Administration Organization Act

The Tax Administration Organization Act, BGBl. No. 18/1975, as last amended by the Federal Act BGBl. I n ° 103/2005, shall be amended as follows:

(1) In Article 3 (4), the following subparagraph shall be inserted before the last sentence:

" In doing so, the control and proof measures necessary for the detection of illegal employment can also be carried out outside the relevant local area of responsibility. In addition, in the event of danger in default, general supervisory measures (§ § 143 and 144 BAO), the release of security orders (§ 232 BAO), enforcement actions (§ § 31, 65 ff, 75 AbgEO) as well as security measures (§ 78 AbgEO) can also be carried out outside of the the respective area of competence. In carrying out these acts, the institutions shall act as institutions of the respective competent financial office. "

2. In § 14 (1) the Z 5 reads:

" 5.		the enforcement of the common organisation of the rules on the organisation of the market, including export refunds, to the extent that the customs authorities are competent. "

(3) In § 14, the second paragraph reads:

" (2) The Federal Minister of Finance, by Regulation, has the seat (seats) and office areas of the customs offices in an organisational, simple and cost-saving manner, as well as the needs of administration close to the citizen. To define wise according to regional aspects. Appropriate regionalisations should be sought. Any further centralisation must be avoided. The local communities Jungholz (Tyrol) and Mittelberg (Vorarlberg) are excluded from the duty cycle of the customs offices in matters relating to paragraphs 1 to Z 1 to Z 3 and Z 5.

In order to simplify the procedure, this Regulation may include the responsibilities for the collection, notification and collection of duties and other claims, the levying of excise duties and the implementation of export refunds, transferred, in whole or in part, to other customs offices by the customs authorities responsible for the individual case, where this is useful in the interests of saving costs, the use of technical aids or the rapid implementation of the procedure. is.

All other responsibilities which shall be given to the customs authorities responsible for the individual case shall not be affected by this. "

4. In § 14 the paragraph 3 reads:

" (3) The Federal Minister of Finance shall have a Regulation for the implementation of the export refund procedure under the rules on the rules of the market, where the export declaration or, in the case of pre-financing of the refund, the payment declaration of a The Austrian customs office has been accepted to set up a paying agency in accordance with the applicable Community rules. "

5. In § 14 (5), after the phrase "a specialist for the professional management of the customs office" the phrase " and for the professional management of a paying agent as referred to in paragraph 3, a head of the paying agent " inserted.

6. The following paragraphs 11 and 12 are added in § 17b:

" (11) § 3 (4) in the version of the Federal Law BGBl. I n ° 99/2006 shall enter into force 1. Jänner 2007 in force and in this version also applies to all business cases that are before 1. Jänner 2007.

Section 14 (1) Z 5 in the version BGBl. I n ° 124/2003 shall not enter into force on 31 December 2006.

If, at a customs office up to that date, the customs office is not responsible for the treatment of the customs office, the forwarding to the competent tax office shall not be responsible for the application of the customs office until that date. shall not be made at the risk of the clerk, unless the clerk has already been informed of the change in objective competence by a tax authority before the entry into force of his or her application.

(12) § 14 (1) (5), (2), (3) and (5), respectively, as amended by the Federal Law BGBl. I n ° 99/2006 will enter into force on 1 March 2007 and will also apply in this version to all business cases that have been incurred before 1 March 2007.

If, at a customs office, it is brought up until that date, when the customs office is no longer competent to deal with it, the customs office shall not be transferred to the competent customs office. to take place at the risk of the clerk, unless the clerk has already been informed of the change in factual competence on the part of a tax authority prior to the introduction of his or her application. "

Article 5

Amendment of the Financial Criminal Law

The Financial Criminal Law, BGBl. N ° 129/1958, as last amended by the Federal Law BGBl. I n ° 161/2005, is amended as follows:

1. In § 58 paragraph 1 lit. a becomes the phrase "the customs offices of Vienna, Linz, Salzburg, Graz, Klagenfurt, Innsbruck and Feldkirch, if these financial offences have been committed or discovered in their area;" through the phrase "the customs office in the area of which these financial offences have been committed or discovered;" replaced.

2. In § 58 paragraph 1 lit. b becomes the phrase " the under lit. a designated customs office where these financial offences have been committed or discovered in their area; " through the phrase "the customs office in the area of which these financial offences have been committed or discovered;" replaced.

3. In § 58 (1), the lit. g.

4. In § 65 (1) the lit. b:

" (b)		at the customs office of Vienna as the institution of all the customs offices of the countries of Vienna, Lower Austria and Burgenland, as well as with the other customs offices other than their institutions. "

5. In § 146 (1), the first sentence reads:

" In the event of minor financial offences, the customs authorities may impose fines on the basis of a confession by criminal order in accordance with the provisions of § § 33 to 37, 44 to 46 and 51, but only up to a maximum amount of EUR 1 450, and, insofar as this is provided for in § § 33, 35, 37, 44 and 46, the decay (simplified criminal order). "

6. In § 265, the following paragraph 1h is inserted after para. 1h:

" (1i) § § 58 (1) (a), (b) and 65 (1) (lit). b and 146 paragraph 1 respectively in the version of the Federal Law BGBl. I n ° 99/2006 will enter into force on 1 March 2007. Section 58 (1) (lit). g in the version of the Federal Law BGBl. I n ° 99/2006 will expire on 28 February 2007. '

Article 6

Amendment of the Customs Law-Implementing Act

The Customs Law Implementing Act, BGBl. N ° 659/1994, as last amended by the Federal Law BGBl. I n ° 161/2005, is amended as follows:

1. In Section 6 (1), the penultimate division shall not apply.

2. In § 17b, the paragraph 1 reads as follows:

" (1) In the context of the general measures of customs supervision, the customs supervision shall also be subject to cash and to this equivalent means of payment which are brought into, through or out of the application area. The same means of payment are:

-		Transferable bearer securities including payment instruments with a bearer clause such as traveller's cheques, transferable securities (including cheques, exchange and payment instructions), either with the proprietor clause, indosed without restriction, to a a fictitious payee, or in any other form, which brings about the transfer of the right to a transfer;
-		incomplete papers (including cheques, bills of exchange and payment instructions), which are signed but on which the name of the payee is missing; and
-		Gold and other precious metals. "

3. In Section 17b (2), the amount of "15,000 Euro" by the amount of "10,000 Euro" replaced.

4. In § 17b the following paragraphs 3 and 4 are added:

In so far as the external frontier of the Community coincides with the limits of the area of application in accordance with § 3, travellers shall have cash and equivalent means of payment as referred to in Article 3 of Regulation (EC) No 1889/2005 on the supervision of Cash to be brought into or out of the Community, OJ L 327, 31.12.2002, p. No. OJ No L 309, 25. 11. 9, orally, which must contain the information required under the said Regulation. However, the notifier may also transmit the information in written form.

(4) In the scope and in accordance with section 15 (1) and (3), the exercise of the surveillance of cross-border cash movements across the external border of the Community shall be subject to the institutions of the Public Security Service. "

5. In § 17c para. 1, first half sentence, after the word order "for the purpose of money laundering" the phrase "or the financing of terrorism" inserted.

6. In § 17c (2), the second sentence reads:

" The customs authorities shall continue to give the data to the competent law enforcement authority, to the money-laundering department and to the Federal Office for the Protection of the Constitution and the Counter-Terrorism Act, insofar as this is to fulfil the statutory tasks is required. "

(7) In § 120, the following paragraph 1n is added:

" (1n) § 6 para. 1 in the version of the Federal Law BGBl. I n ° 99/2006 shall enter into force 1. Jänner 2007 in force. § § 17b (1) and (2) and (2) and 17c (1) and (2) respectively in the version of the Federal Law BGBl. I n ° 99/2006 will be replaced by 1 August 2006, Section 17b (3) and (4), as amended by the Federal Law BGBl. I n ° 99/2006 will enter into force on 15 June 2007. '

Article 7

Amendment of the General Social Insurance Act

The General Social Security Act, BGBl. No. 189/1955, as last amended by the Federal Law BGBl. I n ° 155/2005, is amended as follows:

In Section 360 (7), in the first sentence, the word order shall be: "Customs authorities and customs bodies" through the phrase " Tax authorities and their institutions in accordance with the provisions of the Tax Administration Organization Act-AVOG, BGBl. No. 18/1975, " , and in the second sentence, the word "Customs bodies" through the phrase "Institutions of the tax authorities in accordance with the provisions of the AVOG" replaced.

Article 8

Amendment of the Foreigners Employment Act

The Foreigners Employment Act, BGBl. No. 218/1975, as last amended by the Federal Law BGBl. I n ° 157/2005, is amended as follows:

1. In Section 3 (5), the word "Customs Authority" through the phrase " Levy authority in accordance with the provisions of the Tax Administration Organization Act-AVOG, BGBl. No. 18/1975, " replaced.

2. In § 27 (1) and (2), the word shall be "customs authorities" through the phrase "Tax authorities in accordance with the provisions of the AVOG" and in paragraph 5, the word "Customs Authority" through the phrase "levy authority in accordance with the provisions of the AVOG" replaced.

3. In Section 28a (1) and (2) (2) (1), the word order shall be "§ 28 para. 1 Z 1" through the phrase "§ 28 (1) (1), (5) and (6)" replaced.

4. In § 34, the following paragraph 32 is added:

" (32) § 28a (1) and (2) (2) Z 1 in the version of the Federal Law BGBl (Federal Law Gazette). I n ° 99/2006 shall enter into force 1. Jänner 2007 in Kraft. "

Article 9

Amendment of the Tourism Act 2005

The Foreign Police Act 2005 (FPG), BGBl. I n ° 100/2005, as last amended by the Federal Law BGBl. I n ° 157/2005, is amended as follows:

1. In Section 48 (1), the phrase "of a Member State of the European Union" by "a Contracting Party to the EEA Agreement" replaced.

2. In § 53 (2) (5), the word "Customs Authority" through the phrase " Levy authority in accordance with the provisions of the Tax Administration Organization Act-AVOG, BGBl. No. 18/1975 " , and in Section 53 (3) as well as in Section 60 (2) (8) and (5), the word shall be replaced by "Customs Authority" through the phrase "levy authority in accordance with the provisions of the AVOG" replaced.

3. In § 94 (4), the last sentence is deleted.

4. In § 94 (5), the quote shall be "§ 88 (3) to (8)" by "§ 88 (3)" replaced.

5. In § 125 (7), after the word "exhibited" the phrase "Passports, Convention Passports," inserted.

Article 10

Amendment of the law on the establishment of a residence and residence permit

The law of establishment and residence, BGBl. I n ° 100/2005, as last amended by the Federal Law BGBl. I n ° 31/2006, is hereby amended as follows:

1. In Section 12 (8), the quote shall be: "§ 7 (1) Z 3 Asylum G 2005" by "§ 7 (1) Z 2 Asylum G 2005" replaced.

2. In § 47, paragraph 5, the quote shall be: "§ 27 (3)" by "§ 27 (2) to (4)" replaced.

Section 60 (2) reads as follows:

" (2) After the granting of a residence permit in accordance with paragraph 1, the Authority shall have the authorisations and a copy of the contract and the regional office of the Labour Market Service of the competent authority for the enforcement of the Tax authorities responsible for foreign employment law in accordance with the provisions of the Tax Administrative Organization Act-AVOG, BGBl. No 18/1975, in whose local area the contracting authority has its registered office. If the adjudicating entity does not have a registered office in Germany, they shall be transmitted to the tax authority responsible for the place of residence of the third-country national, in accordance with the provisions of the AVOG. The Authority shall be shown to inform the third-country national of the submission of the notification. "

4. In § 81 (4), after the word "EEA citizen" the phrase "and Swiss citizens" inserted.

Article 11

Amendment of the Law on the Restricted Territory 2002

The Law on the Law of the State in 2002, BGBl. I n ° 38/2002, as last amended by Federal Law Gazette (BGBl). I n ° 137/2003, shall be amended as follows:

In Section 3 (2) (2) (2), the word "customs authorities" through the phrase " Tax authorities in accordance with the provisions of the Tax Administration Organization Act-AVOG, BGBl. No. 18/1975, " and in Section 4 (2) (2) (2), the word "customs authorities" through the phrase "Tax authorities in accordance with the provisions of the AVOG" replaced.

Article 12

Amendment of the Force Act 1967

The Kraftfahrgesetz 1967, BGBl. N ° 267/1967, as last amended by the Federal Law BGBl. I No 57/2006, is amended as follows:

In § 20 paragraph 1 lit. d becomes the word sequence "Financial administration (customs administration)" through the phrase " Tax authorities in accordance with the provisions of the Tax Administration Organization Act-AVOG, BGBl. No. 18/1975, " replaced.

Fischer

Bowl