Quick info: Legally binding attachment to the tax office

Adherence (explanations, requests, preliminary answers) by means of Email or by phone are considered as non-taxable persons by the tax authorities due to a lack of legal basis unacceptable They are only legally valid when registered. Letter, Telefax or FinanzOnline (VwGH 25.1.2006, 2005/14/0126) as well Orally According to § 85(3) BAO. According to the VwGH of 17.11.2005, 2001/13/0279, a telephone application is not a "verbal" application, which is only permissible if it is expedient for the handling of the proceedings and the written form cannot be imposed on the intervener according to his personal circumstances.

Practical advice: Suggestions for modification, withdrawal, and cancellation of decisions under § 293 BAO are usually also accepted by the tax office. by phone accepted upon discovery, if it is a case of clerical or other obvious errors, as these are also subject to correction by the authorities.

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