Verordnung des Bundesministers für Finanzen betreffend die elektronische Einreichung von Anbringen im Zusammenhang mit steuerlichen Erleichterungen aufgrund des Coronavirus
121. Verordnung des Bundesministers für Finanzen betreffend die elektronische Einreichung von Anbringen im Zusammenhang mit steuerlichen Erleichterungen aufgrund des Coronavirus
Auf Grund des § 86a der Bundesabgabenordnung ? BAO, BGBl. Nr. 194/1961, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 104/2019 und durch die Kundmachung BGBl. I Nr. 2/2020, wird verordnet:
§ 1.
Bis 31. Mai 2020 ist die Einreichung von Anbringen im Zusammenhang mit folgenden durch das Coronavirus veranlassten steuerlichen Erleichterungen per E-Mail an den Postkorb corona@bmf.gv.at zulässig:
1. | Anträge auf Herabsetzung der Einkommensteuer- oder Körperschaftsteuervorauszahlungen gemäß § 45 Abs. 4 und 5 EStG 1988 ? gegebenenfalls in Verbindung mit § 24 Abs. 3 KStG 1988 und bzw. oder mit § 206 Abs. 1 lit. a BAO; |
2. | Anregungen auf Abstandnahme von der Festsetzung von Nachforderungszinsen gemäß § 205 in Verbindung mit § 206 Abs. 1 lit. a BAO; |
3. | Ansuchen um Stundung oder Ratenzahlung gemäß § 212 Abs. 1 BAO; |
4. | Anregungen auf Abstandnahme von der Festsetzung von Stundungszinsen gemäß § 206 Abs. 1 lit. a BAO; |
5. | Anträge auf Herabsetzung oder Nichtfestsetzung von Säumniszuschlägen gemäß § 217 Abs. 7 BAO; |
6. | Anträge auf Zulassung eines Sondervergällungsmittels gemäß § 17 Abs. 6 |
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