Tax base

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Tax bases are the factual or legal circumstances which the tax liability and the tax base of the tax shall prevail.

General

Economic variables such as income , expenses , investment income , advertising expenses , sales revenues , profit, etc. come into consideration as the tax base . For example, in the case of sales, the difference between the tax base and the tax base can be explained. While sales represent the tax base for sales tax, the tax base is the difference between purchase price and sales price , the so-called value added ( remuneration ), which is why this type of tax is also called value added tax . However, the designation as the tax base is not used uniformly in the individual tax types; the tax base , tax measure , relevant value , tax base or tax base can also be found .

Finding

The determination of the tax bases forms a dependent part of the tax assessment . An independent challenge to the tax base is therefore not possible. An objection must always be lodged against the decision as a whole. In certain cases, the tax bases are specially determined by means of a notification of assessment ( Section 179 (1 ) AO ).

  • Example 1: If the business and residence tax office are not identical, the profit from the business is determined separately. The decision of the company tax office then binds the tax office of residence.
  • Example 2: As a notification of assessment, the standard value notification is the basic notification for property tax and trade tax .

The notification of assessment is a basic notification and grows in force ( Section 171 (10) AO). It should be noted that objections to the basic decision can only be asserted in objection or legal proceedings against the basic decision. Example: The profit is incorrectly determined by the company tax office. This can only be asserted in the objection procedure against the assessment notice, but not in the procedure against the income tax assessment of the residence tax office.

A change in the basic decision leads to a change in the follow-up decision ( Section 175 (1) No. 1 AO).

If a necessary determination has not been made in a notification of assessment, this determination must be made up for in a supplementary notification.

Individual evidence

  1. Thomas C. Wolf, Basics of Double Bookkeeping , 1996, p. 68
  2. Jörg Freiherr Frank von Fürstenwerth / Alfons Weiss, VersicherungsAlphabet , 2001, p. 609