Post by amina147 on Mar 9, 2024 9:14:15 GMT 1
The clause no. foreseen to be added to the article the Ministry of Treasury and Finance is obliged to determine the scope of the real beneficiary in order to determine the real beneficiary information of legal entities and nonlegal entities in an uptodate complete and accurate manner to impose the obligation to notify those who fall within this scope to establish the content of the notification To determine the format standard submission period and method to make changes thereto to determine the obligation to provide notification in terms of sector taxpayer groups and taxpayer status to impose.
The obligation to preserve and submit the information and notifications within the scope of this paragraph in electronic environment and to determine other procedures and principles regarding implementation. In addition to the existing general powers in the Tax Procedure Law a special authority is given. For Some of the Irregularity Penalties May Be Imposed on Those Who Do Austria Phone Numbers List Not Fulfill the Relevant Obligations It is envisaged that incremental special irregularity penalties will be imposed on taxpayers who do not fulfill some notification obligations. According to the proposed regulation in this context In order to ensure tax security in electronic commerce those who do not comply with the obligation to notify real or legal person service providers who carry out commercial activities.
In the electronic environment andor real and legal person intermediary service providers who provide the electronic commerce environment for the economic and commercial activities of others regarding their commercial activities. TL to firstclass traders and freelancers TL to secondclass merchants and farmers who keep books For those other than these TL TL for those who do not comply with the obligations regarding the provision of real beneficiary information A special irregularity penalty may be imposed. In case of loss of books and documents the period for filing a lawsuit is increased to days.
The obligation to preserve and submit the information and notifications within the scope of this paragraph in electronic environment and to determine other procedures and principles regarding implementation. In addition to the existing general powers in the Tax Procedure Law a special authority is given. For Some of the Irregularity Penalties May Be Imposed on Those Who Do Austria Phone Numbers List Not Fulfill the Relevant Obligations It is envisaged that incremental special irregularity penalties will be imposed on taxpayers who do not fulfill some notification obligations. According to the proposed regulation in this context In order to ensure tax security in electronic commerce those who do not comply with the obligation to notify real or legal person service providers who carry out commercial activities.
In the electronic environment andor real and legal person intermediary service providers who provide the electronic commerce environment for the economic and commercial activities of others regarding their commercial activities. TL to firstclass traders and freelancers TL to secondclass merchants and farmers who keep books For those other than these TL TL for those who do not comply with the obligations regarding the provision of real beneficiary information A special irregularity penalty may be imposed. In case of loss of books and documents the period for filing a lawsuit is increased to days.