Correction request (new declaration) Trade tax
October 7, 2010 | 50,00 EUR | answered by StB Olaf Gayko
Factual situation:
In the commercial tax returns of the past years, it was forgotten to apply for the extended reduction according to § 9 No.1 sentence 2 GewSt. The commercial tax assessments for the years in which the statute of limitations has not yet expired (2005, 2006, 2007, 2008, and 2009) were issued (with different years) under the (2005-2007) and without reservation of audit (2008 and 2009). It is intended to submit correct declarations with the application for extended reduction.
Questions:
For which years can the application for extended reduction still be made with a chance of success (amendment of the assessment), on what legal basis does the claim for amendment rest, and - to the extent that the claim exists - what measures are possible (necessary) to compel the tax office to carry out the amendments as quickly as possible?
Dear inquirer,
First of all, thank you very much for your inquiry, which I would be happy to answer based on the information provided and considering your efforts in the context of an initial consultation.
The response is based on the description of the situation. Missing or incorrect information about the actual circumstances can affect the legal outcome.
As long as the decisions have been made subject to review according to § 164 of the Tax Code (AO) and have not been revoked, they can be changed at any time until the end of the assessment period. The years 2005 to 2007 should not pose a problem in this regard.
Regarding the years 2008 and 2009, I am afraid that upon closer examination, no further changes will be possible, as on the one hand the one-month appeal period after the decisions were announced has expired (is this correct? it depends on the specific announcement of the decisions) and on the other hand, no correction provision is met.
Perhaps, and based on my many years of experience, an application for amendment according to § 129 of the Tax Code (obvious error; typographical error, transmission error, calculation error) could have a chance of success if properly justified. However, this requires a GOOD justification, for example, it must be a "mechanical" entry error that was also obvious. So, as they say, you won't know until you try!
It must NOT have been a faulty legal assessment of the situation! But it's worth a try. Often, tax offices can be unexpectedly cooperative.
There is unfortunately no effective way to quickly achieve your goal according to the law, but in my experience, it always helps to be friendly and professional towards the case officer (or to know them personally...) ;)
After 6 months from the date of application, a lawsuit for inaction is an option, but given the circumstances, I do not necessarily recommend it.
I hope my information has been helpful to you and remain
Yours sincerely,
Diploma in Financial Management (FH)
O. Gayko
Tax advisor
