Tax registration
A tax return is a tax return in which the taxpayer calculates the tax himself as part of the self- assessment ( Section 150 (1) sentence 3 of the tax code ).
General
Self-calculation of the tax is required by law. a. For:
- Sales tax annual return ( § 18 Abs. 3 S. 1 UStG)
- Sales tax pre-registration ( § 18 Abs. 1 S. 1 UStG)
- Income tax registration of the employer for the withheld income tax of the employees ( § 41a Abs. 1 EStG)
- Capital gains tax registration of the banks ( § 44 + 45 EStG)
- Construction withholding tax ( Section 48a (1) EStG)
- Taxation of certain limited taxpayers ( Section 50a (1) to (3) EStG)
- Insurance tax ( Section 8 (1) No. 1 VerStG)
- Electricity tax ( § 8 Abs. 1 StromStG)
What all these tax returns have in common is that the tax calculation is simple and therefore reasonable for the taxpayer. From a procedural point of view, collecting taxes by means of tax registrations is a simple procedure for the state, since the duties of the tax authorities are limited to monitoring and tax supervision.
Effect of a tax return
By virtue of legal fiction, tax notifications are equivalent to a tax assessment subject to review ( Section 168 , Section 164 (1) AO). A tax assessment is only issued if the tax authorities want to deviate from the tax notification. The tax is due after receipt of the tax registration at the tax office and is enforceable even without a special performance requirement .
Tax registrations that require approval
Tax registrations always require the approval of the tax authorities if they lead to a tax reduction or to a tax refund (e.g. as a result of an input tax surplus ). In these cases, the tax return is to be treated as an application for reimbursement within the meaning of Section 155 (1) sentence 3 AO. The approval is deemed to have been given at the time the tax refund is made.
Corrected tax return
If the tax registration is intended to result in a refund or a reduction in the tax, it is a so-called corrected registration ( § 168 sentence 2 AO). In this case, the assessment only arises when the tax office approves the registration, which it can also do through coherent behavior (e.g. through a tax refund). Until the tax office has given its approval, the corrected registration is no more than a request for change ( Section 164 (2) AO).
Correction options
A tax assessment via the tax registration can be changed or contested in two ways:
literature
- Obenhaus, Drohende criminal prosecution in the event of late submission of tax returns in: Die Steuerberatung - Stbg - 2012, p. 97
