Verordnung des Bundesministers für Finanzen, mit der die Verordnung über die Entrichtung von Abgaben im Wege des SEPA-Lastschriftverfahrens geändert wird
531. Verordnung des Bundesministers für Finanzen, mit der die Verordnung über die Entrichtung von Abgaben im Wege des SEPA-Lastschriftverfahrens geändert wird
Gemäß § 211 Abs. 4 der Bundesabgabenordnung ? BAO, BGBl. Nr. 194/1961, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 99/2020, wird verordnet:
Die Verordnung des Bundesministers für Finanzen über die Entrichtung von Abgaben im Wege des SEPA-Lastschriftverfahrens, BGBl. II Nr. 179/2019, wird wie folgt geändert:
1. § 5 Abs. 2 Z 1 lautet:
?1. | die in Abs. 1 für die Erteilung genannten Voraussetzungen nach Mandatserteilung nicht mehr vorliegen,? |
2. In § 5 Abs. 2 Z 2 wird am Ende des Satzes das Wort ?oder? durch einen Beistrich ersetzt.
3. In § 5 Abs. 2 Z 3 wird der Punkt durch das Wort ?oder? ersetzt.
4. Nach § 5 Abs. 2 Z 3 wird folgende Z 4 angefügt:
?4. | der Abgabepflichtige verstorben ist. Diesfalls endet die Gültigkeit des SEPA-Lastschriftmandats mit dem Todestag.? |
5. Der Text des § 10 erhält...
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