Übersetzung durch den Sprachendienst des Bundesministerium der Finanzen.
Translation provided by the Language Service of the Federal Ministry of Finance.
Stand: Die Übersetzung berücksichtigt die Änderung(en) des Gesetzes durch Artikel 17 des Gesetzes vom 17. Juli 2017 (BGBl. I S. 2541)
Der Stand der deutschsprachigen Dokumentation kann aktueller sein. Vergleichen Sie dazu bitte http://www.gesetze-im-internet.de/ao_1977/BJNR006130976.html.
Version information: The translation includes the amendment(s) to the Act by Article 17 of the Act of 17 July 2017 (Federal Law Gazette I p. 2541)
Translations may not be updated at the same time as the German legal provisions displayed on this website. To compare with the current status of the German version, see http://www.gesetze-im-internet.de/ao_1977/BJNR006130976.html.
Zur Nutzung dieser Übersetzung lesen Sie bitte den Hinweis unter "Translations".
For conditions governing use of this translation, please see the information provided under "Translations".
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First Part Introductory regulations |
First Chapter Scope of application |
Section 1Scope |
Section 2Primacy of international agreements |
Section 2aScope of provisions on the processing of personal data |
Second Chapter Tax definitions |
Section 3Taxes, ancillary tax payments |
Section 4Law |
Section 5Discretion |
Section 6Authorities, public and non-public entities, revenue authorities |
Section 7Public officials |
Section 8Residence |
Section 9Habitual abode |
Section 10Business management |
Section 11Registered office |
Section 12Permanent establishment |
Section 13Permanent representative |
Section 14Economic activity |
Section 15Relatives |
Third Chapter Competence of the revenue authorities |
Section 16Subject-matter jurisdiction |
Section 17Local jurisdiction |
Section 18Separate determination |
Section 19Taxes on the income and capital of natural persons |
Section 20Taxes on the income and capital of corporations, associations and pools of assets |
Section 20aTaxes on income in the case of construction services |
Section 21Valued-added tax |
Section 22Non-personal taxes |
Section 22aJurisdiction on the continental shelf and in the exclusive economic zone |
Section 23Import and export duties, excise duties |
Section 24Surrogate competence |
Section 25Multiple local jurisdiction |
Section 26Transfer of jurisdiction |
Section 27Agreed jurisdiction |
Section 28Disputed jurisdiction |
Section 29Imminent danger |
Section 29aAssistance for tax offices with local jurisdiction as ordered by superior revenue authorities |
Section 29bThe processing of personal data by revenue authorities |
Section 29cThe processing of personal data for other purposes by revenue authorities |
Fourth Chapter Tax secrecy |
Section 30Tax secrecy |
Section 30a(rescinded) |
Section 31Disclosure of tax bases |
Section 31aDisclosure for the purpose of countering unlawful employment and the misappropriation of benefits |
Section 31bDisclosure for the purposes of countering money laundering and terrorist financing |
Section 31cThe processing of special categories of personal data for statistical purposes by revenue authorities |
Fifth Chapter Limited liability of public officials |
Section 32Limited liability of public officials |
Section 32aRevenue authorities’ obligation to provide information where data are collected from the data subject |
Section 32bRevenue authorities’ obligation to provide information where personal data have not been obtained from the data subject |
Section 32cRight of access by the data subject |
Section 32dForm of information or access |
Section 32eRelation to other access and information rights |
Section 32fRight to rectification and erasure, right to object |
Section 32gData protection officers for revenue authorities |
Section 32hData protection supervision, data protection impact assessments |
Section 32iJudicial protection |
Section 32jRequest for court judgement in cases where an adequacy decision by the European Commission is presumed to be contrary to law |
Second Part Legal provisions on tax liability |
First Chapter Taxpayer |
Section 33Taxpayer |
Section 34Obligations of legal representatives and asset managers |
Section 35Obligations of persons with powers of disposal |
Section 36Termination of the authority to represent |
Second Chapter Tax debtor-creditor relationship |
Section 37Claims arising from the tax debtor-creditor relationship |
Section 38Arising of claims from the tax debtor-creditor relationship |
Section 39Attribution |
Section 40Actions contrary to law or public policy |
Section 41Invalid legal transactions |
Section 42Abuse of tax planning schemes |
Section 43Tax debtor, creditor of a tax rebate |
Section 44Joint and several debtors |
Section 45Universal succession |
Section 46Cession, pledging, seizure |
Section 47Expiration |
Section 48Payment by third parties, liability of third parties |
Section 49Missing persons |
Section 50Expiration and unconditionality of excise duty, transfer of the conditional excise duty debt |
Third Chapter Tax-privileged purposes |
Section 51General |
Section 52Public-benefit purposes |
Section 53Charitable purposes |
Section 54Religious purposes |
Section 55Altruistic activity |
Section 56Exclusivity |
Section 57Directness |
Section 58Activities having no detrimental effect on tax privilege |
Section 59Preconditions for tax privileges |
Section 60Requirements to be met by the statutes |
Section 60aDetermination of compliance with statute-related preconditions |
Section 61Dedication of assets in the statutes |
Section 62Reserves and asset accumulation |
Section 63Requirements to be met by actual management activity |
Section 64Taxable economic activities |
Section 65Dedicated activity |
Section 66Welfare |
Section 67Hospitals |
Section 67aSporting events |
Section 68Specific dedicated activities |
Fourth Chapter Liability |
Section 69Liability of the representative |
Section 70Liability of the person represented |
Section 71Liability of tax evaders and persons receiving, holding or selling goods obtained by tax evasion |
Section 72Liability for breaches of the obligation on the authenticity of accounts |
Section 72aThird-party liability in connection with the transmission of data to revenue authorities |
Section 73Liability in the case of fiscal unity |
Section 74Liability of the owner of objects |
Section 75Liability of the acquirer of a business |
Section 76Liability in rem |
Section 77Obligation to tolerate |
Third Part General rules of procedure |
First Chapter Procedural principles |
1st Subchapter Participation in the proceedings |
Section 78Participants |
Section 79Capacity to act |
Section 80Authorised representatives and advisers |
Section 80aElectronic transmission to Land revenue authorities of data contained in authorisations granting powers of representation |
Section 81Official appointment of a representative |
2nd Subchapter Exclusion and rejection of public officials and other persons |
Section 82Persons excluded |
Section 83Fear of bias |
Section 84Rejection of members of a committee |
3rd Subchapter Taxation principles, evidence |
I. General |
Section 85Taxation principles |
Section 86Commencement of proceedings |
Section 87Official language |
Section 87aElectronic communication |
Section 87bConditions for transmitting data to revenue authorities via electronic means |
Section 87cUse of unofficial data processing programmes in taxation procedures |
Section 87dThird-party transmission of data to revenue authorities |
Section 87eExceptions for import and export duties, excise duties and aviation tax |
Section 88Principle of investigation |
Section 88aCollection of protected data |
Section 88bNationwide retrieval and use of data to prevent, investigate and prosecute understatements of tax |
Section 89Advice, information |
Section 90Obligation of participants to cooperate |
Section 91Participant consultation |
Section 92Evidence |
II. Evidence through information and expert opinion |
Section 93Obligation of the participants and other persons to provide information |
Section 93aGeneral obligation to disclose information |
Section 93bAutomated retrieval of account information |
Section 93cTransmission of data by third parties |
Section 93dAuthorisation to issue ordinances |
Section 94Examination under oath |
Section 95Sworn statement |
Section 96Enlistment of experts |
III. Documentary evidence and evidence by inspection |
Section 97Submission/presentation of documents |
Section 98Carrying out inspections |
Section 99Entry onto property and premises |
Section 100Presentation of valuables |
IV. Right of refusal to furnish information and documents |
Section 101Relatives’ right of refusal to furnish information and to take an oath |
Section 102Right to withhold information to protect certain professional secrets |
Section 103Right to withhold information for fear of prosecution for a criminal or administrative offence |
Section 104Refusal to render opinion and to submit/present documents |
Section 105Relationship between duty of public entities to furnish information and documents and their duty of secrecy |
Section 106Limitation on the duty to furnish information and documents in the case of adverse effects on the public interest |
V. Compensation of persons obliged to furnish information and of experts |
Section 107Compensation of persons obliged to furnish information and of experts |
4th Subchapter Time limits, deadlines, restitutio in integrum |
Section 108Time limits and deadlines |
Section 109Extension of time limits |
Section 110Restitutio in integrum |
5th Subchapter Legal and administrative assistance |
Section 111Administrative assistance obligations |
Section 112Preconditions for and limitations to administrative assistance |
Section 113Selecting an authority |
Section 114Implementation of administrative assistance |
Section 115Costs of administrative assistance |
Section 116Reporting tax crimes |
Section 117International legal and administrative assistance in tax matters |
Section 117aTransmission of personal data to Member States of the European Union |
Section 117bUse of data to be supplied pursuant to Framework Decision 2006/960/JHA |
Section 117cImplementation of nationally applicable international agreements to improve international tax compliance |
Second Chapter Administrative acts |
Section 118Definition of administrative act |
Section 119Clarity and form of an administrative act |
Section 120Ancillary provisions to administrative acts |
Section 121Reasons for an administrative act |
Section 122Disclosure of an administrative act |
Section 122aDisclosure of administrative acts via electronic retrieval |
Section 123Appointment of an authorised recipient |
Section 124Validity of an administrative act |
Section 125Invalidity of an administrative act |
Section 126Remedying errors in procedure and form |
Section 127Consequences of errors in procedure and form |
Section 128Reinterpretation of an erroneous administrative act |
Section 129Obvious errors in issuing an administrative act |
Section 130Withdrawal of an unlawful administrative act |
Section 131Revocation of a lawful administrative act |
Section 132Withdrawal, revocation, cancellation and amendment in legal remedy proceedings |
Section 133Return of documents and other items |
Fourth Part Executing the taxation procedure |
First Chapter Recording taxpayer data |
1st Subchapter Data relating to civil status and operations |
Section 134(rescinded) |
Section 135(rescinded) |
Section 136(rescinded) |
2nd Subchapter Duties of disclosure |
Section 137The recording for tax purposes of corporations, associations and pools of assets |
Section 138Reporting commercial activity |
Section 138aCountry-by-country reports by multinational enterprise groups |
Section 138bObligations of third parties to notify revenue authorities of relationships between domestic taxpayers and third-country companies |
Section 138cAuthorisation to issue ordinances |
Section 139Registering operations in certain cases |
3rd Subchapter Identifier |
Section 139aIdentifier |
Section 139bIdentification number |
Section 139cBusiness identification number |
Section 139dAuthorisation to issue ordinances |
Second Chapter Obligations to cooperate |
1st Subchapter The keeping of accounts and records |
Section 140Account-keeping and recording obligations deriving from other laws |
Section 141The obligation of certain taxpayers to keep accounts |
Section 142Supplementary provisions for farmers and foresters |
Section 143Recording the receipt of goods |
Section 144Recording the exit of goods |
Section 145General specifications relating to the keeping of accounts and records |
Section 146Formal rules on the keeping of accounts and records |
Section 146aRules for accounting and record-keeping using electronic record-keeping systems; authorisation to issue ordinances |
Section 146bCash inspections |
Section 147Formal rules on the retention of documents |
Section 147aProvisions for retaining the records and documents of certain taxpayers |
Section 148The authorisation of simplifications |
2nd Subchapter Tax returns |
Section 149Filing tax returns |
Section 150Format and content of tax returns |
Section 151Documentation of an oral tax return filing at a tax office |
Section 152Late-filing penalty |
Section 153Correction of returns |
3rd Subchapter Authenticity of accounts |
Section 154Authenticity of accounts |
Third Chapter Assessment and determination procedures |
1st Subchapter Tax assessment |
I. General provisions |
Section 155Tax assessment |
Section 156Refraining from tax assessment |
Section 157Form and content of tax assessment notices |
Section 158Validity of accounts |
Section 159Proof of fiduciary status |
Section 160Naming creditors and the recipients of payments |
Section 161Inventory shortfalls |
Section 162Estimating tax bases |
Section 163Divergent assessment of taxes on grounds of equity |
Section 164Tax assessment subject to review |
Section 165Provisional tax assessments, suspension of tax assessments |
Section 166Third party effects of the tax assessment |
Section 167Self-assessed tax return, use of tax marks or tax stamps |
Section 168Effects of a self-assessed tax return |
II. Period of limitation for the assessment |
Section 169Period for assessment |
Section 170Beginning of the period for assessment |
Section 171Suspension of expiration |
III. Finality |
Section 172Cancelling and amending tax assessment notices |
Section 173Cancelling or amending tax assessment notices as a result of new facts or evidence |
Section 174Conflicting tax assessments |
Section 175Amending tax assessment notices based on basic assessment notices and events with retroactive effect |
Section 175aThe implementation of mutual agreement understandings |
Section 175bAmending tax assessment notices based on transmissions of data from third parties |
Section 176Protection of confidence in cancelling and amending tax notices of assessment |
Section 177Correction of material errors |
IV. Costs |
Section 178Costs of making special use of the customs authorities |
Section 178aCosts of making special use of the revenue authorities |
2nd Subchapter Separate determination of tax bases, assessment of base amounts of non-personal taxes |
I. Separate determination |
Section 179Determination of tax bases |
Section 180Separate determination of tax bases |
Section 181Procedural rules for separate determination, determination period, obligation to file returns |
Section 182Effects of separate determination |
Section 183Authorised recipients in the case of joint determination |
II. Assessment of base amounts of non-personal taxes |
Section 184Assessment of base amounts of non-personal taxes |
3rd Subchapter Apportionment and allocation |
Section 185Validity of the general provisions |
Section 186Participants |
Section 187Inspection of files |
Section 188Notice of apportionment |
Section 189Amendment to the apportionment |
Section 190Allocation procedure |
4th Subchapter Liability |
Section 191Notices of liability, notices of compulsory tolerance |
Section 192Contractual liability |
Fourth Chapter External audit |
1st Subchapter General provisions |
Section 193Permissibility of an external audit |
Section 194Scope of an external audit |
Section 195Jurisdiction |
Section 196Audit order |
Section 197Disclosure of the audit order |
Section 198Identification duty, start of external audit |
Section 199Audit principles |
Section 200Obligations of the taxpayer to cooperate |
Section 201Final meeting |
Section 202Content and disclosure of audit report |
Section 203Shortened external audit |
Section 203aExternal audits in cases where data is transmitted by third parties |
2nd Subchapter Binding commitments on the basis of an external audit |
Section 204Preconditions for a binding commitment |
Section 205Format of a binding commitment |
Section 206Binding effect |
Section 207Expiry, cancellation and amendment of the binding commitment |
Fifth Chapter Tax investigation (customs investigation) |
Section 208Tax investigation (customs investigation) |
Sixth Chapter Fiscal supervision in special cases |
Section 209Object of fiscal supervision |
Section 210Powers of the revenue authorities |
Section 211Obligations of the persons affected |
Section 212Implementation provisions |
Section 213Special supervisory measures |
Section 214Representatives |
Section 215Seizure during supervision |
Section 216Transfer to federal ownership |
Section 217Tax aides |
Fifth Part Levy procedure |
First Chapter Realisation, maturity and expiration of claims arising from the tax debtor-creditor relationship |
1st Subchapter Realisation and maturity of claims arising from the tax debtor-creditor relationship |
Section 218Realisation of claims from the tax debtor-creditor relationship |
Section 219Requirement to pay in the case of notices of liability |
Section 220Maturity |
Section 221Other maturity |
Section 222Deferment |
Section 223(rescinded) |
2nd Subchapter Payment, set-off and remission |
Section 224Place of payment, date of payment |
Section 224aObjects of art in lieu of payment |
Section 225Order of amortisation |
Section 226Set-off |
Section 227Remission |
3rd Subchapter Lapse of right to enforce payment of overdue tax |
Section 228Object of the limitation, limitation period |
Section 229Beginning of limitation period |
Section 230Suspension of limitation period |
Section 231Interruption of limitation period |
Section 232Effect of limitation period |
Second Chapter Interest accrual, late-payment penalties |
1st Subchapter Interest accrual |
Section 233General |
Section 233aInterest accrual on tax deficiencies and tax refunds |
Section 234Interest during deferment |
Section 235Interest accrual on evaded taxes |
Section 236Interest on refund amounts during legal proceedings |
Section 237Interest while implementation is suspended |
Section 238Amount and calculation of interest |
Section 239Interest assessment |
2nd Subchapter Late-payment penalties |
Section 240Late-payment penalties |
Third Chapter Provision of collateral |
Section 241Nature of collateral |
Section 242The effect of depositing means of payment |
Section 243Pledging securities |
Section 244Suitable tax guarantors |
Section 245Other items as collateral |
Section 246Acceptance value |
Section 247The exchange of collateral |
Section 248Obligation to provide additional collateral |
Sixth Part Enforcement |
First Chapter General provisions |
Section 249Enforcement authorities |
Section 250Request for recovery |
Section 251Enforceable administrative acts |
Section 252Judgement creditor |
Section 253Judgement debtor |
Section 254Preconditions for commencing with enforcement |
Section 255Enforcement against legal persons under public law |
Section 256Objections to enforcement |
Section 257Stay and limitation of enforcement |
Section 258Temporary stay or limitation of enforcement |
Second Chapter Enforcement owing to monetary claims |
1st Subchapter General provisions |
Section 259Formal reminder |
Section 260Statement of the reason for the indebtedness |
Section 261Write-off |
Section 262Third party rights |
Section 263Enforcement against spouses |
Section 264Enforcement against the usufructuary |
Section 265Enforcement against heirs |
Section 266Other cases of limited liability |
Section 267Enforcement proceedings against associations without legal capacity |
2nd Subchapter Apportionment of a joint and several obligation |
Section 268General |
Section 269Application |
Section 270General apportionment formula |
Section 271Apportionment formula for capital tax |
Section 272Apportionment formula for prepayments |
Section 273Apportionment formula for tax deficiencies |
Section 274Special apportionment formula |
Section 275(rescinded) |
Section 276Tax arrears, commencement of enforcement |
Section 277Enforcement |
Section 278Limitation of enforcement |
Section 279Form and content of the apportionment notice |
Section 280Amendments to the apportionment notice |
3rd Subchapter Enforcement against movable assets |
I. General |
Section 281Attachment |
Section 282Effect of the attachment |
Section 283Exclusion of warranty claims |
Section 284Judgement debtor’s asset disclosure |
II. Enforcement against items |
Section 285Enforcement officer |
Section 286Enforcement against items |
Section 287Powers of the enforcement officer |
Section 288Enlistment of witnesses |
Section 289Period of enforcement |
Section 290Enforcement officer’s requests and notifications |
Section 291Record |
Section 292Averting attachment |
Section 293Liens and preferential rights of third parties |
Section 294Unpicked crops |
Section 295Exemption of items from attachment |
Section 296Realisation |
Section 297Suspension of realisation |
Section 298Auction |
Section 299Knockdown |
Section 300Lowest bid |
Section 301Ceasing the auction |
Section 302Securities |
Section 303Registered securities |
Section 304Auctioning unpicked crops |
Section 305Realisation in special circumstances |
Section 306Enforcement against spare aircraft parts |
Section 307Subordinate attachment |
Section 308Realisation in the case of multiple attachment |
III. Enforcement against receivables and other property rights |
Section 309Attachment of a monetary claim |
Section 310Attachment of a receivable secured by a mortgage |
Section 311Attachment of a receivable secured by a ship mortgage or registered lien on an aircraft |
Section 312Attachment of a receivable from endorsable instruments |
Section 313Attachment of regular earnings |
Section 314Sequestration order |
Section 315Effect of the sequestration order |
Section 316Third party debtor’s obligation to submit a declaration |
Section 317Other form of realisation |
Section 318Claims for the return or transfer of items |
Section 319Exemption of receivables from attachment |
Section 320Multiple attachment of a receivable |
Section 321Enforcement against other property rights |
4th Subchapter Enforcement against immovable assets |
Section 322Procedure |
Section 323Enforcement against the legal successor |
5th Subchapter Freezing injunction/arrest of the debtor |
Section 324Freezing injunction |
Section 325Cancellation of the freezing injunction |
Section 326Arrest of the debtor |
6th Subchapter Realisation of collateral |
Section 327Realisation of collateral |
Third Chapter Enforcement other than of monetary claims |
1st Subchapter Enforcement owing to actions, tolerance or omissions |
Section 328Coercive measures |
Section 329Coercive fine |
Section 330Substitutive execution |
Section 331Direct enforcement |
Section 332Giving warning of coercive measures |
Section 333Determining the coercive measures |
Section 334Substitutive coercive detention |
Section 335Termination of the coercive procedure |
2nd Subchapter Forcing provision of collateral |
Section 336Forcing provision of collateral |
Fourth Chapter Costs |
Section 337Costs of enforcement |
Section 338Types of fees |
Section 339Attachment fee |
Section 340Confiscation fee |
Section 341Realisation fee |
Section 342Plurality of debtors |
Section 343(rescinded) |
Section 344Expenses |
Section 345Travel expenses and expense allowances |
Section 346Incorrect treatment of items, period for assessment |
Seventh Part Out-of-court proceedings for legal remedy |
First Chapter Permissibility |
Section 347Permissibility of objections |
Section 348Impermissibility of objections |
Section 349(rescinded) |
Section 350Gravamen |
Section 351Binding effect of other administrative acts |
Section 352Authority to object in the case of joint determination |
Section 353Legal successor’s authority to object |
Section 354Waiver of objection |
Second Chapter Procedural rules |
Section 355Period for objection |
Section 356Instructions on applicable legal remedies |
Section 357Submission of the objection |
Section 358Verification of the requirements for permissibility |
Section 359Participants |
Section 360Enlistment of others in the proceedings |
Section 361Suspension of implementation |
Section 362Withdrawal of the objection |
Section 363Suspending and adjourning the proceedings |
Section 364Disclosure of the taxation documents |
Section 364aDiscussion of the current and legal status |
Section 364bDetermination of deadlines |
Section 365Application of procedural rules |
Section 366Form, content and issuance of the objection ruling |
Section 367Objection ruling |
Section 368(rescinded) |
Eighth Part Provisions relating to crimes and administrative fines, criminal and administrative fine proceedings |
First Chapter Provisions on crimes |
Section 369Tax crimes |
Section 370Tax evasion |
Section 370a(rescinded) |
Section 371Voluntary disclosure of tax evasion |
Section 372Illegal import, export, or transit of goods |
Section 373Professional, violent or organised smuggling |
Section 374Receiving, holding or selling goods obtained by tax evasion |
Section 375Incidental consequences |
Section 376Limitation period for prosecution |
Second Chapter Provisions on administrative fines |
Section 377Tax-related administrative offences |
Section 378Reckless understatement of tax |
Section 379General minor tax fraud |
Section 380Endangerment of withholding taxes |
Section 381Endangerment of excise tax |
Section 382Endangerment of import and export duties |
Section 383Unauthorised acquisition of claims to a tax refund and rebate |
Section 383a(rescinded) |
Section 383bBreach of obligations in transmitting data contained in authorisations granting powers of representation |
Section 384Limitation period for prosecution |
Section 384aInfringements under Article 83(4) to (6) of Regulation (EU) 2016/679 |
Third Chapter Criminal proceedings |
1st Subchapter General provisions |
Section 385Validity of procedural rules |
Section 386Jurisdiction of the revenue authority in the case of tax crimes |
Section 387Revenue authority with subject-matter jurisdiction |
Section 388Revenue authority with local jurisdiction |
Section 389Related criminal matters |
Section 390Multiple jurisdiction |
Section 391Competent court |
Section 392Defence |
Section 393Relationship between criminal proceedings and the taxation procedure |
Section 394Transfer of ownership |
Section 395Revenue authority’s power to inspect files |
Section 396Suspending proceedings |
2nd Subchapter Investigation |
I. General |
Section 397Initiating criminal proceedings |
Section 398Stay on the grounds of insignificance |
Section 398aRefraining from prosecution in certain cases |
II. Revenue authority procedure in the case of tax crimes |
Section 399Revenue authority’s rights and obligations |
Section 400Application for the order of summary punishment |
Section 401Application to order incidental consequences in autonomous proceedings |
III. Role of the revenue authority in procedures carried out by the public prosecutor |
Section 402General rights and obligations of the revenue authority |
Section 403Participation of the revenue authority |
IV. Tax and customs investigation |
Section 404Tax and customs investigation |
V. Reimbursement for witnesses and experts |
Section 405Reimbursement for witnesses and experts |
3rd Subchapter Judicial proceedings |
Section 406Revenue authorities’ role in summary proceedings and autonomous proceedings |
Section 407Participation of the revenue authority in other cases |
4th Subchapter Costs of the proceedings |
Section 408Costs of the proceedings |
Fourth Chapter Administrative fine proceedings |
Section 409Competent administrative authority |
Section 410Supplementary provisions on administrative fine proceedings |
Section 411Administrative fine proceedings against lawyers, tax consultants, tax representatives, auditors or certified accountants |
Section 412Service, enforcement, costs |
Ninth Part Final provisions |
Section 413Restriction of basic rights |
Section 414(obsolete) |
Section 415Entry into force |