Post by amina147 on Mar 6, 2024 17:56:12 GMT -10
The registration or transactions giving rise to the right to refund and transactions included within the scope of tax liability or The right to review andor assessment regarding transactions within the scope of joint and several liability is reserved. In the examinations carried out in terms of value added tax carried over to subsequent periods assessment cannot be recommended for the periods in which an increase is requested. Value added tax paid within the scope of base increase will not be taken into account as an expense or cost element in determining income or corporate tax bases will not be deducted from the value added taxes to be paid or will not be refunded in any way.
Tax base increase application for those whose tax audit is ongoing Although an increase in the base or tax does not prevent tax inspections and assessment procedures that started before the publication Austria Phone Numbers List date of the Law the examination and assessment procedures will have to be concluded within seven business days following the publication of the Law. However if the tax inspections and assessment procedures initiated for taxpayers who have made an increase are not concluded within seven business days following the publication of the Law these procedures will not continue.
Preassessment reconciliation requests regarding tax audits concluded within this period are not taken into consideration. If a tax base or tax difference is determined as a result of the examination and assessment the difference found as a result of the examination or assessment is evaluated together with the first second and third paragraphs of the relevant article provided that the increase was made before the date when the assessment reports and the decisions of the assessment commission are transferred to the tax office records and is paid within due time calculated and paid by taxpayers due to base increase or tax increase is lower than the amount to be assessed.
Tax base increase application for those whose tax audit is ongoing Although an increase in the base or tax does not prevent tax inspections and assessment procedures that started before the publication Austria Phone Numbers List date of the Law the examination and assessment procedures will have to be concluded within seven business days following the publication of the Law. However if the tax inspections and assessment procedures initiated for taxpayers who have made an increase are not concluded within seven business days following the publication of the Law these procedures will not continue.
Preassessment reconciliation requests regarding tax audits concluded within this period are not taken into consideration. If a tax base or tax difference is determined as a result of the examination and assessment the difference found as a result of the examination or assessment is evaluated together with the first second and third paragraphs of the relevant article provided that the increase was made before the date when the assessment reports and the decisions of the assessment commission are transferred to the tax office records and is paid within due time calculated and paid by taxpayers due to base increase or tax increase is lower than the amount to be assessed.