19/5095
Carry out external audits of companies promptly
Introduced
17 October 2018
Last action
—
Status
Erledigt durch Ablauf der Wahlperiode
Sponsors
—
Subjects
Discovery layer
Source updated
18 August 2023
Summary
Presentation of a bill to amend the tax audit regulations (BpO): Limitation of the maximum number of tax years audited retroactively to three years and the corresponding adjustment of the tax code, exceptions and transition phase for the tax authorities, clear definition of the term "close to the present" in the BpO, application for timely tax audits also for SMEs, shortening of retention periods and improvement of digital Documentation options
Machine translation from German. The official text remains authoritative.
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Documents
1 official file
19/5095
Drucksache · DE · 17 October 2018
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Sources
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