Verordnung des Bundesministers für Finanzen, mit der die Verordnung über die Prüfung des Steuerkontrollsystems geändert wird
561. Verordnung des Bundesministers für Finanzen, mit der die Verordnung über die Prüfung des Steuerkontrollsystems geändert wird
Auf Grund des § 153b Abs. 7 der Bundesabgabenordnung ? BAO, BGBl. Nr. 194/1961, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 99/2020, wird verordnet:
Die Verordnung über die Prüfung des Steuerkontrollsystems (SKS-Prüfungsverordnung ? SKS-PV), BGBl. II Nr. 340/2018, wird wie folgt geändert:
1. § 1 Abs. 2 lautet:
?(2) Das SKS kann eingerichtet sein
1. | für einen einzelnen Unternehmer, |
2. | für einen oder mehrere einzelne Unternehmer innerhalb eines Kontrollverbunds, |
3. | für eine Mehrzahl von Unternehmern innerhalb eines Kontrollverbunds (gemeinsam), |
4. | für die Gesamtheit aller Unternehmer innerhalb eines Kontrollverbunds. |
Das gilt auch für eine antragstellende Privatstiftung. Jeder Unternehmer und gegebenenfalls die antragstellende Privatstiftung muss von einem SKS erfasst sein.? |
2. In § 1 Abs. 3 wird folgender Satz angefügt:
?Ein Gutachten gemäß § 153b Abs. 4 Z 4 BAO hat das einheitliche SKS für den gesamten Kontrollverbund oder aber sämtliche in einem Kontrollverbund eingerichtete SKS zu beurteilen.?
3. In § 1 wird nach Abs. 3 folgender Abs. 4 angefügt:
?(4) Im Fall einer nachträglichen Einbeziehung eines weiteren Unternehmers in die begleitende Kontrolle ist mit Stellung des Ergänzungsantrages gemäß § 153d Abs. 3 BAO ein Ergänzungsgutachten zum bestehenden Gutachten gemäß § 153b Abs. 4 Z 4 BAO einzureichen. Gegenstand des Ergänzungsgutachtens ist
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