Regulation on the implementation of the tax provisions of the Income Tax Act on old-age provisions and on the retirement pension scheme as well as for the further exchange of data with the central body (pension scheme-Implementing Regulation-AltvDV)

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AltvDV

Date of completion: 17.12.2002

Full quote:

" Pension provisions-Implementing Regulation as amended by the Notice of 28 February 2005 (BGBl. 487), as last amended by Article 1 of the Regulation of 22 December 2014 (BGBl I). 2392).

Status:	New by Bek. v. 28.2.2005 I 487;
	Last amended by Art. 1 V v. 22.12.2014 I 2392

For more details, please refer to the menu under Notes

Footnote

(+ + + Text from: 20.12.2002 + + +) 

  

Heading: IdF d. Art. 1 No. 1 V v. 8.1.2009 I 31 mWv 16.1.2009 u. d. Art. 3 No. 1 G v. 16.7.2009 I 1959 mWv 23.7.2009

Section 1
Principles of data transmission

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§ 1 Records

(1) A transmission of data by

1.

§ 10 (2a) and (4b), § § 10a, 22a or Section XI of the Income Tax Act,

2.

Section 32b (3) of the Income Tax Act, in so far as referred to in § 22a of the Income Tax Act, or

3.

this Regulation

(2) Paragraph 1 shall not apply to the proceedings of the parties to the proceedings. (2) Paragraph 1 shall not apply to:

1.

Communications to the person entitled to the allowance,

2.

Notifications by the person entitled to the allowance in accordance with Section 10a or Section XI of the Income Tax Act,

3.

Display according to § § 5 and 13 or

4.

Communications according to § § 6, 10 (2) sentence 2 and § 11 (1) and (3).

If the communication is sent on the central body in accordance with Article 11 (1) and (3), paragraph 1 shall apply. The notification of the provider to the persons entitled to the allowance pursuant to § 90 (1) sentence 3 of the Income Tax Act can be made with the certificate according to § 92 of the Income Tax Act. Unofficial table of contents

§ 2 Technical transmission format

(1) The data sets must be transmitted in XML format. (2) The coded character set for a data transmission according to § 10a or Section XI of the Income Tax Act or in accordance with a data transfer to be made in Section 2 of this Regulation shall be subject to the requirements of DIN 66303, issue June 2000. The character set is to be adapted according to the specification of the central location to the respective state of the art. (3) The coded character set for a data transmission in accordance with

1.

§ 10 (2a) and (4b) or § 22a of the Income Tax Act,

2.

Section 32b (3) of the Income Tax Act, in so far as referred to in § 22a of the Income Tax Act, or

3.

Sections 3 and 4 of this Regulation

Has to comply with the requirements of ISO/IEC 8859-15, March 1999 edition. The second sentence of paragraph 2 shall apply accordingly. Unofficial table of contents

§ 2a DIN and ISO/IEC standards

DIN and ISO/IEC standards, to which reference is made in this regulation, have been published in Beuth-Verlag GmbH, Berlin and Cologne, and are deposited at the German Patent and Trade Mark Office in Munich. Unofficial table of contents

§ 3 Procedure for data transmission, interfaces

(1) The transmission of the data sets has to be effected by remote data transmission. (1a) In the case of electronic transmission, the interfaces determined for the respective control period or time point are to be operated properly. The interfaces required for the transmission of data and the associated documentation shall be made available via the Internet in a protected area of the central office. (2) Where deficiencies are found to be correct, the If the data are taken over, the transfer of the data can be rejected. The sender shall be informed of the deficiencies. (3) The technical equipment for the transmission of data shall provide each notified body with respect to its area. Unofficial table of contents

§ 4 Transmission by remote data transmission

(1) In the case of remote data transmission, the relevant state-of-the-art measures shall be taken to ensure data protection and data security, in particular the confidentiality and integrity of the data as well as the data security and data security. Ensure the authentication of the transmitting and receiving body. In the use of generally accessible networks, encryption methods shall be used. The central location determines the encryption method to be used, which must correspond to the respective state of the art. (2) The central location determines the transmission path to be used. In this case, the transmission path is to be allowed, which is requested by the parties involved in the data transmission. (3) The required data can be provided under the conditions of § 11 of the German Federal Data Protection Act or the comparable provisions the national data protection laws are transferred to the central office by a contractor of the transmitting body. A contractor who meets the requirements for data protection and data security in accordance with this Regulation is suitable. (4) The contractor responsible for the transmission of data in accordance with paragraph 3 shall be deemed to be the authorized representative of the contract. Communications from the central body to the contracting authority, as long as it does not contradicts it. Unofficial table of contents

§ 5 Identification of the parties involved in the proceedings

(1) The provider, the competent authority and the family coffers shall indicate to the central body on request:

1.

the type of customer,

2.

the name and address;

3.

if necessary, the e-mail address,

4.

the telephone number and, if available, the fax number,

5.

the operating number and

6.

the nature of the connection.

(2) In addition to the information referred to in paragraph 1, the provider shall indicate a certification number and the bank details on which the allowance payments are to be made. If the provider has to transmit exclusively data in accordance with § 10 (2a) and (4b) of the Income Tax Act, the details of the bank account shall not be required. (2a) In addition to the information listed in paragraph 1, the family funds shall have one of the following: (3) In the event of the assignment of a contractor (Article 4 (3)), the contracting authority shall also have the central body referred to in paragraph 1 above. Display the data of the contractor. A client or institution number of the person involved with the contractor is also to be reported. (4) The parties involved in the proceedings (notified bodies and their contractors) receive from the central office a customer number and a password, which (5) Any change in the data referred to in paragraphs 1 to 3 shall be the central part of the person involved in the proceedings, indicating the customer number (paragraph 4). (6) The provisions of paragraphs 1 and 3 to 5 shall apply to any notified body in the For the purposes of Section 10 (2a) and (4b) of the Income Tax Act, for persons liable to participate (Article 22a (1) sentence 1 of the Income Tax Act) and for social welfare benefits (Section 32b (3) of the Income Tax Act). The employer's participation in the machine inquiry process of the identification number (§ 139b of the Tax Code) in accordance with § 41b (2) of the Income Tax Act requires that these have already been authenticated by the financial administration; a further identification at the central location does not take place.

Section 2
Provisions relating to retirement provision according to § 10a or Section XI of the Income Tax Act

Subsection 1
Notification and notification obligations

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§ 6 Co-participation obligations of the employer

(1) The employer shall have the pension fund (pension fund, pension fund, direct insurance), which carries out the occupational pension scheme for him, not later than two months after the end of the calendar year or after the end of the In the course of the calendar year, the service relationship shall be notified separately for each pension, the amount of the individual contributions paid to the individual employee. The obligation to notify the employer may be carried out by a contractor. (2) A notification under paragraph 1 may be left if the supply institution has informed the employer that:

1.

it is already aware of the amount of the individual taxed contributions or can determine from the data available to it; or

2.

it is not possible to promote according to § 10a or Section XI of the Income Tax Act.

(3) The employee may waive the promotion according to § 10a or Section XI of the Income Tax Act as a whole in relation to the supply facility for the individually taxed contributions; the waiver may be revoked for the future (4) In so far as a notification has not been notified in accordance with paragraph 1 and the conditions set out in paragraph 2 (1) do not exist or the worker has waived in accordance with paragraph 3, the supply institution shall assume that it is not Pension contributions within the meaning of Section 82 (2) of the Income Tax Act. Unofficial table of contents

Section 7 Special notification requirements of the competent authority

(1) A taxable person who belongs to the group of persons referred to in § 10a (1) second sentence of the Income Tax Act is requested to use the body responsible for him (Section 81a of the Income Tax Act) with a allowance number (Section 10a (1a)). of the Income Tax Act), the competent authority shall transmit the particulars of the taxable person to the central office. For recipients of a supply within the meaning of § 10a (1) sentence 4 of the Income Tax Act, sentence 1 shall apply. (2) The taxable person shall have the consent required pursuant to § 10a (1) sentence 1 second sentence of the Income Tax Law , the competent body must confirm the membership of the taxable person in respect of the beneficiary of the contribution year and the data required for the determination of the minimum contribution and for the provision of the child allowance to provide the central body. If several competent authorities are obliged to report the data in accordance with § 10a (1) sentence 1 second sentence of the Income Tax Act for a contribution year or for the previous calendar year, according to § 10a (1) sentence 1 second sentence Each competent body shall provide the data for the period for which the employment, employment or employment relationship existed and to which the data to be transmitted are related. If the taxable person is no longer a member of the eligible person in the meaning of Section 10a (1) sentence 1, second sentence of the Income Tax Act, or if he is no longer a recipient of a supply within the meaning of Section 10a (1) sentence 4 of the German Income Tax Act. In the year of contributions, income tax law or, for the first time, has concluded an old-age pension agreement (Section 82 (1) of the Income Tax Act), the competent body has the data required for the determination of the minimum self-contribution to the the central body if it has the consent of the taxable person. If the competent authority and the family fund are assigned to different legal persons, the notification of the child-related data shall be deleted after the first sentence. In other cases, a transmission of the child's data by the competent body may be omitted if it is ensured that the family fund transmits the data necessary for the provision of the child allowance to the central body or a Data reconciliation (§ 91 (1) sentence 1, first half-sentence of the Income Tax Act). (3) Has the competent authority transferred the data required for the provision of the child allowance to the central body (Section 91 (2) of the Income Tax Act) and shall be subject to the total amount of child benefit for this reported period, the competent authority shall communicate this to the central body by 31 March of the calendar year following the calendar year of the recovery. Unofficial table of contents

§ 8

(dropped) Unofficial table of contents

§ 9 Special obligation to provide the family insurance fund

If the competent family fund has transmitted the data for the provision of the child allowance to the central body and the child benefit is recovered for this reported period, the family fund shall immediately have this in the central position. . Unofficial table of contents

§ 10 Special notification obligations of the provider

(1) The provider shall record the data to be provided by the applicant in the grant application as well as the communications pursuant to Section 89 (1) sentence 5 of the Income Tax Act and shall forward it to the central body. If a data transfer is made in accordance with Section 89 (3) of the Income Tax Act, the first sentence shall apply. (2) The provider shall inform the central body of a case of the income tax code of § 95 (1) of the Income Tax Act, which has become known to him. If the provider is aware of only one address of the person entitled to the right of access outside the Member States of the European Union and of the States to which the Agreement on the European Economic Area (EEA Agreement) is applicable, he shall inform the applicant. (3) The provider has the central body the payment of the recovery amount to be deducted pursuant to § 90 (3) sentence 3 of the Income Tax Act and of the amount to be deducted pursuant to section 94 (1) sentence 3 of the Income Tax Act Repayment amounts, in each case related to the person entitled to pay, as well as the payment of inform him of late or late-night surcharges. Unofficial table of contents

§ 11 Provider Change

(1) In the case of the transfer of old-age pension assets pursuant to § 1 (1) sentence 1 (10) (b) of the Retirement Pension Certification Act as well as in the cases of § 93 (1) sentence 4 (c), subsection 1a sentence 1 or subsection 2 sentence 2 and 3 of the Income Tax Act the provider of the previous contract has the provider of the new contract the data referred to in § 92 of the Income Tax Act, including the amounts committed on the date of the transfer in the sense of § 19 para. 1 and 2. This is also true in the case of a transfer of exclusively unfunded pension assets, which is comparable with a transfer in accordance with § 93 (1a) sentence 1 of the Income Tax Act. In the case of transmission, he shall indicate the previous contract number, the certification number and the provider number. The provider of the previous contract may submit the notification in accordance with sentence 1 above the central body to the provider of the new contract. The central body shall direct the communication to the provider of the new contract without any substantive examination. The provider of the previous contract shall immediately inform the provider of the new contract of a dismissal of a data set pursuant to § 12 para. 1 sentence 3 or 4. (2) Will the pension fund be fully paid in the current contribution year on a to the new provider, this provider is to the issuing of the certificate according to § 92 of the Income Tax Act as well as for the transmission of the data according to § 10a paragraph 5 of the Income Tax Act to the central body for the entire contribution year (3) In the case of transfers of old-age pension assets as referred to in the first sentence of paragraph 1, or The provider of the previous contract and the provider of the new contract shall be notified of the transfer of the central post to the provider of the new contract. In the case of a transfer of funded pension funds in accordance with Section 82 (1) sentence 4 of the Income Tax Act, the provider of the new contract must notify this to the central body in addition. In the case of a transfer of old-age pension assets under § 93 (1a) sentence 2 of the Income Tax Act or in the case of a transfer of exclusively unfunded pension assets, which are subject to a transfer pursuant to § 93 (1a) sentence 2 of the Income Tax Act Income tax law is comparable, the provider of the previous contract has to communicate the transfer of the central post. In the case of a transfer pursuant to § 93 (1a) sentence 1 or sentence 2 of the Income Tax Law or in the case of a transfer of exclusively unfunded pension assets, which are subject to a transfer pursuant to § 93 (1a) sentence 1 or sentence 2 of the In addition, the provider of the previous contract has to inform the central body of the marriage period or the life partnership period specified by the family court. (4) If the pension is due to old age pension funds, the provider of the contract is subject to the following conditions: Contractual agreement only partly transferred to another contract, allowances shall be transferred, Contributions and income proportionally to the new contract. Paragraphs 1 and 3 shall apply accordingly. (5) (omitted) Unofficial table of contents

§ 12 Special notification requirements of the central body vis-à-vis the provider

(1) The central body shall inform the provider of the result of the investigation (Section 90 (1) sentence 1 of the Income Tax Act). The notification is subject to review (§ 164 of the Tax Code). The result of the investigation can also be determined by dismissal of the data record transmitted in accordance with Section 89 (2) of the Income Tax Act, which is a particularly marked error message in the error catalogue published by the Federal Ministry of Finance. shall be forwarded. If the data record has been dismissed pursuant to Section 89 (2) of the Income Tax Act due to insufficient or erroneous information from the person entitled to the allowance and an error message, the data will be provided within the application deadline of § 89. 1 sentence 1 of the Income Tax Act is not submitted to the provider by the person entitled to pay, this dismissal of the data record shall also be deemed to be the transmission of the result of the investigation. (2) The central body shall have the payout of the Supplement in accordance with § 90 (2) sentence 1 of the Income Tax Act and § 15, in each case based on the To be notified. With access to the notification in accordance with the first sentence, the reservation of the verification of the notification referred to in the second sentence of paragraph 1 shall not be required. The central body may submit a reminder (section 259 of the tax code) to the provider in accordance with the officially prescribed data record. (3) If the repayment amount is issued in accordance with § 95 (3) sentence 1 of the Income Tax Act, the central body shall inform the provider accordingly. Unofficial table of contents

Section 13 Display obligations of the person entitled to the allowance

(1) (omitted) (2) If there is a crime in Section 95 (1) of the Income Tax Act, the person entitled to the allowance shall notify the provider of this even if benefits are already received from the contract.

Subsection 2
Determination, fixing, disbursment, recovery and repayment of allowances

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Section 14 Proof of compulsory pension insurance and the amount of the relevant revenue

(1) The information provided by the person entitled to the pension insurance obligation or to the contributor to the contributor to the income or to the pension based on the full employment loss or invalidity of the pension in the sense of the Sixth Book of Social Code- Statutory pension insurance-in the version of the notice of 19 February 2002 (BGBl. 754, 1404, 3384), as last amended by Article 5 of the Law of 23 July 2002 (BGBl I, p. 2787), as amended by the information provided by the competent social insurance company in accordance with the first sentence of Article 91 (1) of the Income Tax Act, are required for the proof of the pension insurance obligation or the calculation of the Minimum contribution shall be determined by the information provided by the competent social insurance institution. In the case of the information provided by the agricultural age group, the first sentence shall apply mutatily. If, by way of derogation from the actual payment or the amount of the payment of compensation, a higher amount shall be considered as a contributor to the income in accordance with Section 86 (1) sentence 2 (1) of the Income Tax Act and shall be voting in favour of the The first sentence shall not apply in so far as the person entitled to the allowance and the period of time determined by the competent social security institution are the same. In the fixing procedure, the person entitled to the allowance must be given the opportunity to clarify the situation with the social insurance institution. (2) The central body shall be informed by the competent authority of the membership of the person entitled to the allowance. to the categories of persons referred to in Article 10a (1), first sentence, no. 1 to 5 and the fourth sentence of the Income Tax Act, paragraph 1 shall apply mutagenly. Unofficial table of contents

Section 15 Payment of the allowance

The allowances will be in each case 15. the months of February, May, August and November of a year to pay. Depending on the payment date, the following information is required:

a)

Deposits which have been requested by the supplier up to the end of the calendar quarter preceding the date of payment and which have been determined by the central body until the end of the calendar month preceding the date of payment;

b)

Increases in allowances determined or fixed up to the end of the calendar quarter preceding the date of payment.

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Section 16 Small amount limit for repayment of claims against the person entitled to the allowance

A repayment amount pursuant to Section 94 (2) of the Income Tax Act, which cannot be reclaimed by the provider, shall be fixed only if the recovery is at least 10 euros. Unofficial table of contents

Section 17 Enforcement of claims relating to claims of the central office

The main polluters will be able to carry out modestly over claims of the central office. The principal customs office is the principal customs office, in whose enforcement district the debtor or the debtor has a residence or habitual residence. The main customs office of Potsdam is responsible for a lack of domitic residence or habitual residence in Germany. The central body decides on the suppression (§ 261 of the Tax Code).

Subsection 3
Certification, recording and retention obligations

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Section 18 Granting of the suppliers ' certificates

(1) If certificates are created in accordance with § 22 No. 5 sentence 7, § 92 or § 94 (1) sentence 4 of the Income Tax Act with the aid of automatic facilities, signature and name reproduction of the provider or of the representative may be missing. (2) If the certificate is sent by post in accordance with § 92 or § 94 (1) sentence 4 of the Income Tax Act, the date of the task to be sent to the post shall be indicated on the certificate. For the calculation of the period pursuant to § 90 (4) sentence 2 of the Income Tax Act, Section 122 (2) and (2a) of the Tax Code shall apply in a reasonable way. Unofficial table of contents

Section 19 Recording and retention obligations

(1) The provider according to § 1 para. 2 of the retirement pension certification act has records to be kept for each calendar year

1.

the name and address of the investor;

2.

Contract number and contract date,

3.

Pension contributions, to which § 10a or Section XI of the Income Tax Act has been applied,

4.

the contract credited to the contract;

5.

the total amount credited to the contract,

6.

Contributions to which § 10a or Section XI of the Income Tax Act has not been applied,

7.

contributions and allowances used to safeguard reduced earning capacity,

8.

Contributions and allowances for the provision of survivor protection within the meaning of § 1 (1) sentence 1 sentence 1 no. 2 of the retirement pension certification act or § 1 (1) sentence 1 sentence 1 no. 6 of the retirement pension certification act in the up to 31 December 2004, and

9.

the amounts to be taken into consideration in the Housing Account (Section 92a (2) sentence 1 of the Income Tax Act).

In the case of non-funded contributions for the benefit of the pension scheme, the income shall be allocated in proportion to the contributions received and the contributions not supported and shall be recorded accordingly. The amounts committed on 31 December of the respective calendar year shall be recorded separately. (2) Paragraph 1 shall apply mutagenly to a provider in accordance with § 80 second alternative of the Income Tax Law. In addition, he has records to lead over

1.

Contributions to which § 3 No. 63 of the Income Tax Act has been applied, including contributions within the meaning of Section 5 (3) sentence 2 of the Wtax Implementing Regulation,

2.

contributions to § 40b of the Income Tax Act in the version valid on 31 December 2004, and

3.

Benefits, to which § 3 No. 66 of the Income Tax Act has been applied.

(3) For the retention of the records referred to in paragraphs 1 and 2, the notifications pursuant to § 5 (2) of the Wage Tax Implementing Regulation and the application for retirement pension allowance or the application pursuant to § 89 (3) of the In accordance with Section 147 (3) of the Tax Code, the documents on which the Income Tax Act is based shall apply accordingly. The documents shall be deleted or destroyed at the latest by the end of the tenth calendar year following the notification in accordance with Section 22 (5) sentence 7 of the Income Tax Law. Sentence 2 shall not apply in so far as the erasure or destruction would adversely affect the interests of the investor or the performance of the duties or legitimate interests of the provider. (3a) Documents on the disbursals of the Retirement provision-own-home amount within the meaning of Section 92a (1), first sentence, of the Income Tax Act, as well as documents relating to the use of housing in the sense of Section 92a (1), first sentence, of the Income Tax Act after 31 December 2007 of a Proof of loan within the meaning of Article 1 (1a) of the Pension Certification Act (pension), are to be kept for a period of ten years after the dissolution or closure of the residential support account for the pension scheme (Section 92a (2) sentence 1 of the Income Tax Act). (4) pursuant to the first sentence of paragraph 3 and paragraph 3a Written records to be stored may be retained as a reproduction on a picture or other durable medium, provided that it is ensured that:

1.

the reproduction remains available for the duration of the retention period and can be made legible within a reasonable period of time; and

2.

The legible reproduction with the written document is identical in terms of content and content.

The existence of the condition set out in the first sentence of the first sentence must be documented prior to the destruction of the written document. (5) Other provisions relating to recording and retention obligations shall remain unaffected. (6) The provider shall have the central authority on the inform the contents of the records and make the necessary documents available for the verification of the allowance.

Section 3
Rules on pension payments

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Section 20 Recording and retention obligations

The person liable to participate shall record the data transmitted and keep the underlying documents in an orderly manner for a period of six years from the end of the year for which the transmission has taken place. Section 19 (4) to (6) shall apply accordingly. Unofficial table of contents

§ 20a Enforcement of seizage via claims of the central office

§ 17 applies accordingly to the claims of the central body within the framework of the pension payment notification procedure in accordance with § 22a of the Income Tax Act. Unofficial table of contents

§ 21 Protesting of the procedure

(1) The central body may collect data for the purposes of testing pursuant to Section 22a (1) sentence 1 of the Income Tax Act for the purpose of testing the data.

1.

the data transfer procedure from the person to be notified to the central body,

2.

the programmes to be implemented at the centre,

3.

the transfer to the financial management and

4.

the processing of data in the financial administration.

(2) The Federal Central Office for Taxation may, in the case of the data subject to notification, apply the provisions of Section 22a (2) sentence 3 of the Income Tax Act in conjunction with Section 139b (3) of the Tax Code for the purpose of testing.

1.

the procedure for the transmission of data to the Federal Central Office for Taxes by the person liable for the notification,

2.

the procedure for the transfer of data from the Federal Central Office for Taxation to the Co-participant,

3.

the programmes to be used by the Federal Central Office for Taxes and the Central Office, with which the data will be made available to the party responsible for the participation.

(3) The transmission of data shall be effected by remote data transmission; § 4 (1) shall apply. (4) The data may only be used for the purposes set out in paragraphs 1 and 2. They are to be deleted immediately after completion of the test, no later than 31 December 2009.

Section 4
Rules for the further exchange of data with the central office

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Section 22 Recording and retention obligations

In so far as there is not already a recording and retention obligation pursuant to section 19 or section 20 of this Regulation, the notified body shall record the transmitted data and the underlying documents shall be for the duration of six years after shall be kept by the end of the year in which the transmission has been made. Section 19 (4) to (6) shall apply accordingly. Unofficial table of contents

§ 23 Protesting of the procedure

Section 21 (1) of this Regulation shall apply mutagenly to the trial of the procedure pursuant to § 10 (2a) and (4b) of the Income Tax Act, provided that the central body of the notified bodies shall provide the data in accordance with Article 10 (2a) and (4b) of the German Income Tax Act. Income tax law can be levied. Unofficial table of contents

Section 24 Notification of notification to the central body of the agencies that provide information

The notified bodies referred to in § 10 (4b) sentence 4 of the Income Tax Act shall have the central office until 28 February of the year of payment or the recovery of the tax-free grants for the purpose of pension expenses in the sense of the § 10 (1) (2), (3) and (3a) of the Income Tax Act or the refund of such precautionary expenses, to be submitted to the following data:

1.

Identification number (§ 139b of the tax code), surname, first name, date of birth and address of the taxable person;

2.

the amount of the tax-free grants paid in each year of payment and the amount of the precautionary expenses reimbursed, in each case shown separately in terms of the nature of the precautionary expenditure;

3.

the beginning and end of the period for which the non-taxable grant and the reimbursement of the precautionary expenditure have been made;

4.

Year of inflow or outflow;

5.

Name and address of the notified body and its order of order.

A notification obligation as set out in the first sentence shall not apply if the institution of the financial management authority is already responsible for the payment of the tax-free grants and the repayment of the sums granted and the precautionary expenditure reimbursed pursuant to other provisions electronically. If the notified body finds that the data transmitted to the central body are incorrect, this shall be corrected or cancelled immediately by the transmission of a data record to the central body. The notified body shall inform the taxable person that the data shall be communicated to the central body. The amount of the amounts shall be indicated in so far as the amounts do not already result from the administrative act.