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SB.2008.00128 • VG ZH SB.2008.00128 KI-generiert

Taxpayer Bookkeeping Deficiencies Justify Estimated Assessment

Geschäftsnummer SB.2008.00128
Gericht / Behörde
Rechtsordnung Schweiz · Kanton Zürich (CH-ZH)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Entscheidsuche-Spiegel Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

A taxpayer operating a cash-intensive business, specifically a bakery, was assessed based on an estimate by the tax authority due to insufficient and unverified accounting records, including missing till tapes and cash register closings, leading to a dispute over the proper recording of cash transactions and the resulting tax liability. The court upheld the tax authority's assessment, reasoning that the taxpayer failed to meet the requisite bookkeeping obligations for a cash-intensive enterprise under tax law, thereby justifying the application of discretionary estimation due to the non-existence of proper, verifiable business records like a cash book and register receipts.

Legislator-Regeste

KI-generiert

Art. 18 Abs. I DBG, Art. 27 Abs. I DBG, Art. 109 Abs. I lit. d DBG, Art. 123 Abs. II DBG, Art. 125 Abs. II DBG, Art. 126 Abs. I DBG; Taxpayer Bookkeeping Deficiencies Justify Estimated Assessment: The court upheld the tax authority's assessment, reasoning that the taxpayer failed to meet the requisite bookkeeping obligations for a cash-intensive enterprise under tax law, thereby justifying the application of discretionary estimation due to the non-existence of proper, verifiable business records like a cash book and register receipts.

Schlagwörter

KI-generiert
Steuerveranlagungen Steuerpflicht des Steuerpflichtigen Betriebsergebnis Rückstellung Ermessensveranlagung Steuerverwaltung Direkte Bundessteuer 2003 - 2005 | vgl. SB.2008.127

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 18 Abs. I DBG
This provision is cited in the final orders regarding the direct federal tax assessment.
Art. 27 Abs. I DBG
This provision is cited in the final orders regarding the direct federal tax assessment.
Art. 109 Abs. I lit. d DBG
This procedural provision is cited in the final orders, likely related to the investigation or evidence assessment.
Art. 123 Abs. II DBG
This provision is cited in the final orders regarding the direct federal tax assessment.
Art. 125 Abs. II DBG
This provision is cited in the final orders regarding the direct federal tax assessment.
Art. 126 Abs. I DBG
This provision is cited in the final orders regarding the direct federal tax assessment.
Art. 126 Abs. II DBG
This provision is cited in the final orders regarding the direct federal tax assessment.
Art. 130 Abs. II DBG
This provision is cited in the final orders regarding the direct federal tax assessment.
KI-generiert
SB.2009.00034
Taxpayer Appeal Against Estimated Income Assessment Due to Deficient Bookkeeping
SB.2014.00033
Tax Authority's Estimated Assessment Valid for Poor Bookkeeping
SB.2013.00042
Taxpayer Failure to Maintain Cash Book Justifies Tax Authority Estimation
SB.2012.00184
Taxpayer Failed to Maintain Cash Books; Assessment Upheld

Zentrale Rechtsfragen, extrahiert von Legislator

KI-generiert
Art. 18 Abs. I DBG

This provision is cited in the final orders regarding the direct federal tax assessment.

Art. 27 Abs. I DBG

This provision is cited in the final orders regarding the direct federal tax assessment.

Art. 109 Abs. I lit. d DBG

This procedural provision is cited in the final orders, likely related to the investigation or evidence assessment.

Art. 123 Abs. II DBG

This provision is cited in the final orders regarding the direct federal tax assessment.

Art. 125 Abs. II DBG

This provision is cited in the final orders regarding the direct federal tax assessment.

Art. 126 Abs. I DBG

This provision is cited in the final orders regarding the direct federal tax assessment.

Art. 126 Abs. II DBG

This provision is cited in the final orders regarding the direct federal tax assessment.

Art. 130 Abs. II DBG

This provision is cited in the final orders regarding the direct federal tax assessment.

Art. 132 Abs. II DBG

This provision is cited in the final orders regarding the direct federal tax assessment.

Art. 957 OR

This provision from the Code of Obligations is cited in the final orders concerning business records.

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Volltext

Verwaltungsgericht des Kantons Zürich: SB.2008.00128

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Druckansicht

--- · --- · --- · Geschäftsnummer: · SB.2008.00128 · Entscheidart und -datum: · Endentscheid vom 10.06.2009 · Spruchkörper: · 2. Abteilung/2. Kammer · Weiterzug: · Dieser Entscheid ist rechtskräftig. · Rechtsgebiet: · Steuerrecht · Betreff: · Direkte Bundessteuer 2003 - 2005 · vgl. SB.2008.127 · --- · Stichworte: · AUFZEICHNUNGSPFLICHT AUSSTAND BÄCKEREI BARGELDFLUSS BARGELDINTENSIV BARGELDVERKEHR BUCHFÜHRUNGSPFLICHTIG ERMESSENSEINSCHÄTZUNG ERMESSENSVERANLAGUNG GESCHÄFTSBÜCHER KASSABUCH KASSENSTURZ ORDNUNGSGEMÄSSE BUCHHALTUNG REGISTRIERKASSENSTREIFEN · Rechtsnormen: · Art. 18 Abs. I DBG Art. 27 Abs. I DBG Art. 109 Abs. I lit. d DBG Art. 123 Abs. II DBG Art. 125 Abs. II DBG Art. 126 Abs. I DBG Art. 126 Abs. II DBG Art. 130 Abs. II DBG Art. 132 Abs. II DBG Art. 957 OR · Publikationen: · - keine - · Gewichtung: (1 von hoher / 5 von geringer Bedeutung) · Gewichtung: 3