Post by amina147 on Mar 6, 2024 1:29:03 GMT -6
In this respect it has been understood that the rules do not specify any upper limit on the maximum amount of guarantee to be requested by the tax office and that no objective criterion is foreseen for the exercise of this authority granted to the tax office. In addition in order to be relieved of the obligation to pay security to taxpayers it is envisaged that the status of those listed in the st paragraph of Article A of the TPL may be terminated in ordinary partnerships trading companies and organizations without legal entity but the rules state that the status of these persons is terminated after the end of the -day period. It has been observed that there is no legal regulation regarding the obligations of legal entities or sole proprietorships to provide collateral in case of issuance in other words there is no assurance.
In the rules that taxpayers will be relieved of the obligation to pay collateral in the event that the status of persons who are found to have committed the act of issuing false documents within the legal entities is terminated.. In addition considering that the -day period foreseen for the termination of the status of persons who are found to Austria Phone Numbers List have committed the act of issuing false documents within the legal entities is not a reasonable and sufficient period for the completion of the transactions in question those who have initiated legal initiatives to terminate the status of the said persons within the specified period and It has been understood that there are no legal guarantees that the guarantees received from the taxpayers who prove and certify this situation will be returned to the taxpayers by the tax office provided that their status is terminated as a result of these legal initiatives.
On the other hand in the th paragraph of Article A of the Law; If it is determined that any of the acts listed in Article of the TPL have not been committed within a certain period of time starting from the beginning of the calendar year following the receipt of the guarantee it has been stipulated that the guarantee received will be refunded however since the collected guarantee remains under the responsibility of the tax administration the guarantee amount is not available for the period of time. It has been observed that there is no assurance loss suffered by the taxpayer due to the loss of value is compensated. In addition in case the guarantee amount stipulated in the said article is not paid it is envisaged that the unpaid guarantee amount will be pursued and collected together with late payment interest in accordance with Article of the Law on the Collection Procedure of Public Receivables.
In the rules that taxpayers will be relieved of the obligation to pay collateral in the event that the status of persons who are found to have committed the act of issuing false documents within the legal entities is terminated.. In addition considering that the -day period foreseen for the termination of the status of persons who are found to Austria Phone Numbers List have committed the act of issuing false documents within the legal entities is not a reasonable and sufficient period for the completion of the transactions in question those who have initiated legal initiatives to terminate the status of the said persons within the specified period and It has been understood that there are no legal guarantees that the guarantees received from the taxpayers who prove and certify this situation will be returned to the taxpayers by the tax office provided that their status is terminated as a result of these legal initiatives.
On the other hand in the th paragraph of Article A of the Law; If it is determined that any of the acts listed in Article of the TPL have not been committed within a certain period of time starting from the beginning of the calendar year following the receipt of the guarantee it has been stipulated that the guarantee received will be refunded however since the collected guarantee remains under the responsibility of the tax administration the guarantee amount is not available for the period of time. It has been observed that there is no assurance loss suffered by the taxpayer due to the loss of value is compensated. In addition in case the guarantee amount stipulated in the said article is not paid it is envisaged that the unpaid guarantee amount will be pursued and collected together with late payment interest in accordance with Article of the Law on the Collection Procedure of Public Receivables.