661.11 STGLI

CH-BE

Art. 161 Steuergesetz (StG) - Fristen

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Art. 161 Steuergesetz (StG) · Fristen

1. Die vom Gesetz bestimmten Fristen können nicht erstreckt werden.

2. Eine von einer Behörde angesetzte Frist wird erstreckt, wenn zureichende Gründe vorliegen und das Erstreckungsgesuch innert der Frist gestellt worden ist.

3. Ein Fristversäumnis wird entschuldigt, wenn die steuerpflichtige Person die versäumte Handlung innert 30 Tagen seit Wegfall des Hinderungsgrundes nachholt und gleichzeitig nachweist, dass sie durch Militärdienst, Krankheit, Landesabwesenheit oder andere erhebliche Gründe am rechtzeitigen Handeln verhindert war.

← Art. 160 Steuergesetz (StG) Gegenstand Art. 162 Steuergesetz (StG) →

Gerichtsentscheide zu dieser Bestimmung (6)

100 2022 21 · be (Art. 161 Abs. 3 StG)

Taxpayers' Objection to Best Judgment Tax Assessment Affirmed Due to Procedural Defects

This provision on the conditions for excusing a missed deadline was cited in the reasoning leading up to the final orders regarding the substantive failure to justify the objection.

100 2022 72 · be (Art. 161 Abs. 3 StG)

Tax Assessment Objection Deadline Missed Due to COVID-19 Illness

Cited in reasoning related to the non-admissibility of the appeal due to the missed deadline, although the dispositive does not explicitly repeat it, the dismissal is based on the non-fulfillment of requirements for reinstatement mentioned under this article.

100 2019 379 · be (Art. 161 Abs. 3 StG)

Taxpayers v. Tax Administration: Share Valuation and Property Assessment Appeal

Cited in the reasoning (point 2.3.2) regarding the prerequisites for the restoration of a deadline due to absence abroad.

100 2020 204 · be (Art. 161 Abs. 3 StG)

Tax Appeal Timeliness and Service of Non-Registered Mail During Mail Hold

Cited in the reasoning that directly leads to dismissing the appeal based on the lack of a valid ground for restoring the appeal deadline due to absence abroad.

100 2018 548 · be (art. 161, al. 3 LI)

Taxpayer Late Filing Appeal Dismissal Upheld

Cited in the reasoning regarding the inability to grant restitution of the deadline.

100 2016 84 · be (Art. 161 Abs. 3 StG)

Tax Appeal Dismissal Due to Missed Deadline Despite Husband's Illness

Cited in the reasoning regarding the criteria for granting the reestablishment of appeal deadlines for cantonal and municipal taxes.