Translation of "Tax administrator" in German

Upon request, the tax administrator may determine tax advances otherwise or entirely cancel such advances.

In the March issue we deal with transfer pricing issues and their increasing control by the tax administrator.

The effectiveness of the decision is linked to the tax administrator deciding on the entity’s tax liability and cannot be appealed against.

The taxpayer must pay monthly and/or quarterly tax advances depending on the amount of expected tax to a single tax administrator, provided the expected tax exceeds EUR 700.

If there is a problem, the authorised representative can contact the competent tax authority administrator directly through the NAV’s call centre.

Taxpayers affected by the flood may ask their local tax administrator to wait for their payment of income tax or have such tax paid in installments.

Taxpayers are obliged to file gift tax returns by 31 March of the relevant calendar year with their locally competent tax administrator.

At the same time, it is obliged to register the received revenue with the tax administrator on-line, in the event of a technical outage, not later than 48 hours.

At the same time it is obliged to register the received revenue with the tax administrator on-line, in case of a technical outage, then within 48 hours.

The VAT payment must be made to the performance provider's personal deposit account administered by the locally competent tax administrator and be identified.

The basic criterion for applying the proposed provisions will be failure to pay the tax for taxable supply by the supplier to the tax administrator.

If there is a problem, the authorised representative can contact the competent tax authority administrator directly through the NAV’s call centre, following prior agreement with the client.

Tax subjects in general must prove all facts that they are required to disclose in their tax returns, reports and statements or those that the tax administrator requests them to prove.

The Supreme Administrative Court confirmed its legal opinion expressed in late 2009 that the tax administrator, when commencing a tax audit of the legal entity, need not have any specific suspicion or doubts on due compliance with tax duties.

If the tax payer provides the tax administrator with a subsequently issued and corrected invoice prior to its settlement, a claim to deduction of VAT cannot be denied even in the event that the numbering of the corrected invoice was not uninterrupted in connection with the original document.

The VAT payment must be made to the performance provider’s personal deposit account administered by the locally competent tax administrator and be identified.

Within the same deadline, the payer is obliged to file a tax statement (form of the Ministry No. 5537 – Sample No. 1) to the local tax administrator.

The Supreme Administrative Court confirmed its legal opinion on whether it is necessary for the tax administrator, when commencing a tax audit, to notify any doubt concerning compliance with tax duties.

In the event of voluntary registration, the person becomes a VAT payer on the day the tax administrator takes the decision to register said person.

The obligation to provide data for registration purposes no longer explicitly applies in respect of information that the tax administrator may obtain automatically from other records or public registers.

Allows defining the product name at PayPal, the currency, tax, administrator email and the PayPal language in pro version.