The revenue office and tax
The revenue offices are of the tasks of realizing the demands defined in the law about the tax authorities in charge as state authorities. The main tasks consist in the pressing of the taxes. Next to the KFZ and other taxes the wages taxes and enterprise taxes number in this case among the most important taxes. Enterprises and citizens are by law obliged to give certain taxes, what is checked by the revenue office and controlled. With the delivery of their input taxes, or tax returns they have to do regularly with the revenue office. Since Germany has the most complicated and most extensive tax system of the world, also many people are employed near the revenue office for the overcoming of the tasks. At the present time it is hardly attempted to simplify the tax system in some form, rather turned around. For what leads to a further circulation from personal data of the citizens and stands possible also contrary to the Basic Law parts of the activity of the revenue offices are supposed to be transferred to computer centers.
All traders, enterprises and self-employed persons are obliged to the delivery of an annual tax return by law. Besides you must submit input tax declarations in certain distances (monthly, or in a quarterly way) near the revenue office. For the taxpayer of a company it is hardly possible in Germany these tasks without foreign help of finishing. For this purpose a tax accountant is charged, that these tasks on behalf of his mandators, often for a lot of money, finishes. Also every employee pays in the current year, when he does not belong to the many small earners, wages taxis. Also here it is reasonable to submit a tax return annually near the revenue office. Even for the employee the tax law and the tax return is an unclear jungle. next to the payment of the wages taxis according to a wages taxis table there are several possibilities for free allowances, are valid to do from costs, as advertising, commuter lump sum, or expense allowance. Here the tax return is also to be created it only possibly with professional help for the revenue office. Another possibility is also the use of programs, where the documents can be constructed for the revenue office at the computer.
Also every employee who pays wages taxis is well-advised if it makes an annual tax return. Many millions of euros disappear to the taxpayer only through that per annum because near the revenue office no tax return was given. Also later tax payments because of change of legal regulations are only possible if that was asserted before in a tax return near the revenue office. The revenue office is entitled, to check the given tax return. In these cases the taxpayer must be able to prove his done information. It is necessary, that every taxpayer keeps these documents the time for that by law stipulated, in this way it with an inspection the proof can produce.