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Chartered Accountants - Variable Contribution Rates - Assessment
Business management → Professions

Requirement

Name

Chartered Accountants - Variable Contribution Rates - Assessment (B)

General information

The Austrian Chamber of Tax Advisors and Public Accountants (Kammer der Steuerberater und Wirtschaftsprüfer) is entitled to verify the contribution returns filed by their members. In this context, the members are obliged to provide the information and documents necessary to verify the contribution returns.

If a member fails to fulfil these obligations, the Austrian Chamber of Tax Advisors and Public Accountants (Kammer der Steuerberater und Wirtschaftsprüfer) must estimate the contribution rate of the member concerned and issue an official decision on such an estimate.

Prerequisites

See description of contents.

Deadlines

Members are obliged to submit their VAT return annually, within a month after requested by the chamber.

Required documents

Documents and information on the contribution returns filed

Costs

  • Official decision
    • 14.30 Euro federal fee


Responsible department

Competent authority

Austrian Chamber of Tax Advisors and Public Accountants German text (Kammer der Steuerberater und Wirtschaftsprüfer)


Detail information

Procedure

The competent authority issues an official decision on assessment of the variable contribution rates.

The party concerned may appeal against such assessment. Appeals will be decided by the Board of the Austrian Chamber of Tax Advisors and Public Accountants (Kammer der Steuerberater und Wirtschaftsprüfer).

Legal basis

Section 175 paragraph 8 to 10 of the Wirtschaftstreuhandberufsgesetz 2017 (WTBG 2017)