Post by amina147 on Mar 6, 2024 7:37:41 GMT
If the guarantee is not provided within the given time action will be taken in accordance with the relevant provision of the fourth paragraph.Among the professionals operating within the scope of Law No. those who are determined to have participated in the act listed in the fourth paragraph and whose situation is confirmed through the examination report shall be asked for a guarantee within the principles set out in the fifth paragraph. If the guarantee is not provided within the given time action will be taken in accordance with the relevant provision of the fourth paragraph.
In the cases listed in the first second and third paragraphs if it is determined that any of the acts listed in Article except the use of false or misleading documents due to their content have not Austria Phone Numbers List been committed within three years from the beginning of the calendar year following the receipt of the guarantee; In the cases listed in the fourth paragraph if it is not detected that any of the acts listed in false or misleading documents due to their content have been committed within five years from the beginning of the calendar year following the receipt of the guarantee the guarantee received will be returned to the taxpayer provided that there is no other tax debt.
If it is determined that the acts in question have been committed; If the act is within the scope of the first paragraph the liability is canceled in accordance with the third paragraph of Article the unpaid tax debts as of the date of cancellation and the tax debt arising from the acts committed are deducted from the guarantee received and the remaining amount is returned to the taxpayer. If the act is within the scope of the fourth paragraph tax debts and tax debts arising from the act committed are deducted from the guarantee and a new guarantee is requested from the taxpayer in accordance with the provision of the said paragraph.
In the cases listed in the first second and third paragraphs if it is determined that any of the acts listed in Article except the use of false or misleading documents due to their content have not Austria Phone Numbers List been committed within three years from the beginning of the calendar year following the receipt of the guarantee; In the cases listed in the fourth paragraph if it is not detected that any of the acts listed in false or misleading documents due to their content have been committed within five years from the beginning of the calendar year following the receipt of the guarantee the guarantee received will be returned to the taxpayer provided that there is no other tax debt.
If it is determined that the acts in question have been committed; If the act is within the scope of the first paragraph the liability is canceled in accordance with the third paragraph of Article the unpaid tax debts as of the date of cancellation and the tax debt arising from the acts committed are deducted from the guarantee received and the remaining amount is returned to the taxpayer. If the act is within the scope of the fourth paragraph tax debts and tax debts arising from the act committed are deducted from the guarantee and a new guarantee is requested from the taxpayer in accordance with the provision of the said paragraph.