Requests for information

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A request for information is a request from the tax authority in accordance with Section 93 of the Tax Code , in which taxpayers or third parties are asked for information about a tax-relevant issue. A request for information is an administrative act within the meaning of Section 118 AO. It is to be distinguished from a so-called request for submission ( Section 97 AO).

Procedure

With the request for information, the legislature has given the tax authorities an opportunity to investigate which supports the implementation of the taxation procedure. The enforcement procedure is also part of the taxation procedure. A special form of request for information is not required. This means that a request for information is also possible orally.

The request for information helps to ensure the uniformity of taxation ( Art. 3 Para. 1 of the Basic Law , Section 85 AO), since the tax authorities cannot manage taxation without the participation of the taxpayer.

The tax authority decides whether a request for information is issued at its due discretion ( § 5 AO). The discretion is limited by the principle of legality ( Section 86 (2) No. 1 AO): If it is a matter of clearing up a tax-relevant issue, a reduction in discretion to zero is possible and the tax authority is obliged to request information from the taxpayer.

The principle of subsidiarity applies to requests for information to third parties . Thereafter, the tax authorities are required to first contact the taxpayer himself, as he “knows best” about the situation. Third parties should only be asked for information if the information provided by the taxpayer was insufficient or a request for information from the taxpayer does not promise success from the outset.

The person asked for information must provide the information truthfully to the best of their knowledge and belief. If the information is not possible for him from his memory, he has to inspect the documents available to him and to take the information from them. Although the information is basically free of form, the tax authority can request written information if this is relevant.

content

Please indicate in the request for information

  • the legal basis for the request for information (§§ 90, 93 AO)
  • what information is to be given
  • for whose taxation the information is required
  • if necessary also a justification according to § 121 Abs. 1 AO

In accordance with the principle of proportionality , the tax authority has to use the simplest possible method of investigation and make the least possible interference with the taxpayer's sphere.

particularities

The content of the request for information must be sufficiently defined in accordance with Section 119 (1) AO. This results from the requirement of certainty which content of the rule of law is. If the content is not sufficiently definite, the request for information according to Section 125 (1) AO is void and therefore ineffective according to Section 124 (3) AO.

Requests for information in investigations into the blue and grid searches are not permitted. Third party rights to refuse to provide information (Sections 101 - 103 AO) must be observed. In the event of a refusal by the person requested to provide information, the tax authority is entitled to draw conclusions that are detrimental to those involved by way of free assessment of the evidence.

A request for information can be challenged with the objection to § 347 Paragraph 1 No. 1 AO. If the tax authority rejects this, the tax court can be called upon. The tax authorities can force information by setting a penalty payment.

To be distinguished from requests for information are original request and appointment request . Although these inquiries also pursue the purpose of clarifying facts, it should be noted that different legal consequences arise due to different legal norms (§§ 93, 97 or 160 AO).

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