Non-assessment certificate

One of the unlimited Tax liability The unsuccessful natural person can request a non-assessment certificate. The tax office at the taxpayer's place of residence is responsible for issuing the tax. It is to be issued if an assessment of the taxpayer for income tax is not expected. The certificate is subject to revocation, the period of validity may not exceed three years (§§ 44a and b EStG). Upon submission of a non-assessment certificate, i. S. v. § 201 No. 1 and 2 EStG reimburses corporate income tax from the Federal Office of Finance upon request.

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