Chartered accountants - Variable contribution rates - Assessment
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.
Please note
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.
Deadlines
Members are obliged to submit their VAT return annually, within a month after requested by the chamber.
Procedure
The competent authority issues an official decision on assessment of the variable contribution rates.
Please note
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 ).
Data protection
I have noted that the data provided by me, as well as any data received by the administration over the course of the preliminary investigation, will be automatically processed as per article 6, para. 1 lit. c and e of the General Data Protection Regulation in accordance with the underlying material laws of the legal process. Furthermore, I am aware that this is for the purpose of executing the legal procedure initiated by me, the granting of regulatory approval and also for the purpose of review. I have read the general information regarding:
- the right to access, rectification, erasure, restriction of processing, withdrawal and objection, as well as on data portability
- the right to lodge a complaint with the Austrian data protection authority
- the responsibilities of the process controller and the data protection officer as per https://datenschutz.stmk.gv.at.