Under certain conditions, regulated in the AO, the tax office may estimate the tax bases. In doing so, it must, however, observe all the applicable principles, in particular the uniformity of taxation. In addition, “penalty estimates” at the expense of the taxpayer are prohibited. We take a closer look at the basic requirements for an estimate of the tax bases according to § 162 AO!
The estimate is regulated in the third section of the Tax Code (AO), which contains the basic determination and determination rules. Specifically, § 162 AO standardizes the estimation powers of the tax authorities, whereby the standard is always to be seen in conjunction with the general procedural principles. The tax office must therefore also ensure when estimating that
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.