News
Austria begins tax auditing via video conference.
Summary
During the COVID-19 pandemic, the Austrian Tax Authority introduced temporary measures to enable video conference tax audits to ensure the unhindered function of the audit process.
However, this practice has proven to be more than successful, so in the newest changes to the Tax Act, this rule is permanently incorporated
Content
The Tax Act prescribes the following: The "use of technical equipment for word and image transmission" can take place for oral negotiations, discussion appointments, interrogations, (final) meetings, inspections, external audits, inspections, and gathering of evidence. However, whether this is used is at the discretion of the authority.
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