811.1
STG
CH-SG
CH-SG
Art. 177 Steuergesetz (StG) - b) Ermessensveranlagung
ZWEITER TEIL: STAATSSTEUERN - Sechster Abschnitt: Organisation und Verfahren - III. Veranlagung
Art. 177 StG · b) Ermessensveranlagung
1. Die Veranlagungsbehörde nimmt die Veranlagung nach pflichtgemässem Ermessen vor, wenn Steuerfaktoren oder Steuersubstrat mangels zuverlässiger Unterlagen nicht einwandfrei ermittelt werden können oder der Steuerpflichtige seine Verfahrenspflichten trotz Mahnung nicht erfüllt hat. Sie kann dabei Erfahrungszahlen, Vermögensentwicklung und Lebensaufwand des Steuerpflichtigen berücksichtigen.
Gerichtsentscheide zu dieser Bestimmung (38)
B.2024.86.B.2024.87 · sg (Art. 177 StG)
Tax Assessment Upheld Due to Undeclared Foreign Income
Cited regarding the court's power to review the assessment made by estimation (Ermessensveranlagung) only for obvious incorrectness, which is relevant to the dismissal of the appeal.
B.2024.37 · sg (Art. 177 StG)
Tax Assessment Review Limited to Admission Decision Legality
Cited in the reasoning to confirm the tax authority's right to make a discretionary assessment after the taxpayer failed to comply with procedural obligations despite warnings.
B.2023.230.B.2023.2 · sg (Art. 177 StG)
Taxpayer Fails to Overturn Estimated Assessments Due to Lack of Procedural Compliance and Insufficient Objection Justification
Cited as a legal basis justifying the tax authority's right to make an assessment based on discretion (Ermessensveranlagung) when required information is missing.
B.2023.230.B.2023.2 · sg (Art. 177 StG)
Taxpayer Appeals Against Discretionary Tax Assessments Dismissed for Lack of Substantiation
Cited as a legal basis for the Tax Administration being entitled to proceed with assessment by discretion due to non-fulfillment of procedural duties.
B.2022.38.B.2022.39 · sg (Art. 177 StG)
Taxpayer Challenge to Discretionary Tax Assessment Upheld
This article provided the basis for the tax authority to issue discretionary assessments when tax returns were not filed.
B.2022.38.B.2022.39 · sg (Art. 177 StG)
Taxpayer Appeal Against Discretionary Assessment Refusal Upheld
This article, alongside Art. 130 Abs. 2 DBG, was the basis for the authority to conduct an assessment based on discretion due to the failure to submit tax returns, justifying the original assessment upheld by the lower court.
I.1.2020.225.und.226 · sg (Art. 177 StG)
Taxpayers v. Tax Authority Regarding Estimated Income Assessments
This provision governs estimation of tax factors when reliable documentation is lacking, which was the basis for the initial assessment challenged by the appellants.
I.1.2021.18.und.19 · sg (Art. 177 StG)
Taxpayer Appeal Against Refusal to Rule on Merits of Discretionary Tax Assessments
This article provided the initial basis for the tax authority to issue a discretionary assessment due to the failure to submit tax returns.
I.1.2020.225.und.226 · sg (Art. 177 StG)
Taxpayer Challenge to Estimated Assessment Upheld Due to Lack of Substantiated Evidence
Cited in the reasoning that supports the basis for the discretionary assessment of income from self-employment, which was the subject of the appeal.
I.1.2021.18.und.19 · sg (Art. 177 StG)
Tax Assessment Estimation Upheld Against Non-Compliant Company
Cited as the basis for the tax authority's right to proceed with an estimated tax assessment due to the failure to submit tax returns.
B.2021.76.B.2021.77 · sg (Art. 177 StG)
Tax Assessment Estimation Remand Due to Late Documentation Submission
Cited in the preamble, relevant to the issue of assessment by discretion.
B.2021.76.B.2021.77 · sg (Art. 177 StG)
Tax Assessment Dispute Based on Mortgage Financing and Insufficient Documentation
Cited in the context of the conditions justifying the discretionary assessment, although the final order remands the case for review.
I.1.2021.13.und.14 · sg (Art. 177 StG)
Taxpayer Appeal Against Discretionary Tax Assessment Upheld
The basis for the initial discretionary assessment by the tax authority, which the appeal challenged by arguing it should not have been made.
I.1.2021.32.und.33 · sg (Art. 177 StG)
Taxpayer v. Tax Authority: Failure to Substantiate Objection to Discretionary Income Tax Assessment
Cited alongside Art. 180 Abs. 2 StG, this provision establishes the basis for the tax authority's discretionary assessment due to non-fulfillment of procedural duties.
I.1.2021.13.und.14 · sg (Art. 177 StG)
Taxpayer Appeal of Estimated Assessment Upheld Due to Lack of Records
This article, related to the basis for discretionary assessment due to lack of reliable documentation, is implicitly applied as the foundation for the appeal being dismissed on procedural grounds (Art. 180 Abs. 2 StG).