811.1
STG
CH-SG
CH-SG
Art. 170 Steuergesetz (StG) - c) Weitere Mitwirkungspflichten des Steuerpflichtigen
ZWEITER TEIL: STAATSSTEUERN - Sechster Abschnitt: Organisation und Verfahren - III. Veranlagung
Art. 170 StG · c) Weitere Mitwirkungspflichten des Steuerpflichtigen
1. Der Steuerpflichtige muss alles tun, um eine vollständige und richtige Veranlagung zu ermöglichen.
2. Er muss auf Verlangen der Veranlagungsbehörde insbesondere mündlich oder schriftlich Auskunft erteilen, Geschäftsbücher, Belege und weitere Bescheinigungen sowie Urkunden über den Geschäftsverkehr vorlegen.
Gerichtsentscheide zu dieser Bestimmung (12)
I.1.2020.138.und.139 · sg (Art. 170 StG)
Tax Authority Decisions Annulled Due to Lack of Factual Basis and Insufficient Reasoning
Cited in the reasoning as the obligation of taxpayers to provide information and documents upon request by the tax authority, relating to the factual investigation errors.
B.2018.19.B.2018.20 · sg (Art. 170 StG und Art. 126 Abs. 1 und 2 DBG)
Taxpayers Appeal Against Upward Adjustments on Income and Assets Upheld
These articles concern the taxpayer's duty to provide information regarding valuation adjustments, relevant to the VAT credit dispute.
B.2018.21.B.2018.22 · sg (Art. 170 Abs. 2 StG)
Partner Tax Assessment Appeal Dismissed Over International Transaction Evidentiary Failures
Cited in relation to the taxpayer's duty to provide information regarding the business justification of value adjustments.
B.2018.21.B.2018.22 · sg (Art. 170 StG)
Partner Tax Assessment Appeal Dismissed Over International Transaction Evidentiary Failures
Cited concerning the taxpayer's obligation to provide information and documents, relevant to rejecting claims due to lack of substantiation of private expenses.
B.2015.146.und.B.201 · sg (Art. 170 StG)
Tax Domicile Recognition Rejection for Sole Proprietorship Outside Canton of Residence
Cited in the reasoning along with Art. 126 Abs. 1 DBG regarding the taxpayer's duty to submit documents to enable a complete and correct assessment.
B.2015.146.und.B.2015.147 · sg (Art. 170 StG)
Tax Domicile Dispute: Enterprise Seat Recognition Denied Despite Claimed Infrastructure Issues
Cited in the reasoning regarding the taxpayer's duty to cooperate and provide documentation necessary for a complete and correct assessment.
B.2015.146.und.B.201 · sg (Art. 170 StG)
Tax Domicile Dispute: Schwyz vs. St. Gallen Taxation
Cited in the reasoning context regarding the taxpayer's duty to provide documents to enable a complete and correct assessment, supporting the dismissal of the appeal.
B.2012.213 · sg (Art. 170 StG)
Tax Appeal Dismissed Over Discretionary Income Assessment and Lack of Documentation
Cited in the reasoning regarding the duty of cooperation, justifying why no compensation for correction expenses was granted.
B.2012.213 · sg (Art. 170 StG)
Taxpayer Appeal Against Discretionary Tax Assessment Due to Insufficient Documentation of Loan and Wealth Increase
Cited in E. 2.5 to justify that the effort for rectifying the tax assessment is not compensable as it pertains to the duty of cooperation.
I.1.2010.95 · sg (Art. 170 StG)
Tax Assessment Appeal on Self-Employment Income and Procedural Violations
Cited regarding the taxpayer's duty to facilitate correct taxation, framing the context of the procedural obligations discussed.
B.2007.93 · sg (Art. 170 StG)
Taxpayer Appeal Dismissed for Failure to Provide Adequate Documentation
The taxpayer's breach of procedural duties (failure to provide required documentation) which justified the discretionary assessment is linked to this article.
B.2007.93 · sg (Art. 170 StG)
Tax Assessment Upheld Due to Failure to Provide Documentation
Cited as a regulation of the procedural duties that the appellant failed to meet, justifying the discretionary assessment.