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- Title
Erstreckung der Toleranzfrist zur Einbringung von Abgabenerklärungen durch Quotenvertreter für das Veranlagungsjahr 2022.
- Authors
Fuchs, Hubert W.
- Abstract
The article "Extension of the grace period for the submission of tax returns by quota representatives for the 2022 assessment year" describes the extension of the grace period for the submission of tax returns by quota representatives due to the ongoing burdens caused by the COVID-19 pandemic. The grace period has been extended from one month to three months (until June 30, 2024). Tax returns for the year 2022 will be considered timely filed if submitted by June 30, 2024. It is noted that there will be no further general deadline extension after June 30, 2024.
- Subjects
TAX returns; COVID-19 pandemic; DEADLINES
- Publication
Zeitschrift für Abgaben-, Finanz- und Steuerrecht, 2024, Vol 22, Issue 3, p85
- ISSN
2079-8865
- Publication type
Article
- DOI
10.33196/afs202403008501