Permanent extension
Dieser Beitrag ist auch verfügbar auf:
Permanent extension
Business owners who submit their advance sales tax returns on a monthly basis can take advantage of the deadline extension for 2019 if they had already submitted a corresponding request for 2018 or are submitting this request for the first time by February 10, 2019.
The advance return and advance VAT payment are then due for January on March 10, for February on April 10, and so on.
The application shall be regularly submitted to the tax office by remote data transmission in accordance with an officially prescribed procedure.
The extension of the deadline is conditional on a special advance payment equal to one eleventh of the total advance payments for 2018 being declared and paid by February 10, 2019.
This special prepayment will be regularly credited against the December 2019 prepayment due on February 10, 2020.
do not need to make a special advance payment. For them, the extension of the deadline approved for one calendar year also continues to apply for the following calendar years (until revoked).
An initial request for an extension of time in these cases must be submitted to the IRS by April 10, 2019.
(For further comments, information and examples, please refer to our information letter 02/2019).
Always be well informed, do not miss any news! With our newsletter service you will always receive current information about our office and this conveniently by e-mail (e.g. changed opening hours, etc.). Of course, you can easily unsubscribe from the newsletter at any time. At the end of each newsletter you will find a corresponding unsubscribe link. To do this, simply enter your e-mail address…
Neumann & Walczak – tax consulting company GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede
Neumann & Walczak Tax Consultants – Partnership –
Robert-Bosch-Strasse 1 – 59439 Holzwickede
Website: www.neumann-walczak.de – E-mail: info@neumann-walczak.de
Phone: (0049) 02301 – 91 291 0 – Fax: (0049) 02301 – 91 291 21