631.1
STGLFLT
CH-ZH
CH-ZH
Art. 133 : Steuergesetz (StG)
Art. 133
112 1 Die Steuerpflichtigen werden durch öffentliche Bekannt-
gabe, persönliche Mitteilung oder Zustellung des amtlichen Formulars
aufgefordert, die Steuererklärung einzureichen. Auch Steuerpflichtige,
die weder eine persönliche Mitteilung noch ein Formular erhalten haben,
müssen die Steuererklärung einreichen.
2 Die steuerpflichtige Person muss das amtliche Formular für die
Steuererklärung wahrheitsgemäss und vollständig ausfüllen, persönlich
unterzeichnen und samt den vorgeschriebenen Beilagen fristgemäss der
zuständigen Behörde einreichen. Vorbehalten bleiben abweichende Vor-
schriften zur elektronischen Einreichung gemäss § 109 c Abs. 1 und 3.
Gerichtsentscheide zu dieser Bestimmung (46)
SB.2008.00021 · zh (§ 133 StG)
Tax Assessment Dispute Following Constructive Service
The text states that the assessment procedure was initiated by a public announcement concerning the obligation under § 133 StG to submit the tax return.
SR.2024.00024 · zh (§ 133 Abs. II StG)
Tax Authority's Duty to Investigate and Supplementary Tax Assessment
This cantonal provision concerning supplementary taxation is cited as the basis for the final order denying supplementary taxation.
GB.2024.00009 · zh (§ 133 Abs. I StG)
Tax Evasion Conviction Upheld
Basis for conviction of tax evasion for cantonal and communal taxes.
GB.2024.00009 · zh (§ 133 Abs. II StG)
Tax Evasion Conviction Upheld
Basis for conviction of tax evasion for cantonal and communal taxes.
SR.2024.00020 · zh (§ 133 StG)
Tax Security Measure Challenge Dismissed on Evidentiary Grounds
This article is cited in the 'Rechtsnormen' section which typically lists provisions relevant to the core ruling.
SB.2024.00015 · zh (§ 133 Abs. II StG)
Tax Assessment Upheld Due to Insufficient Documentation
This provision is listed under 'Rechtsnormen' and is relevant to the substantive basis of the decision, which upholds the tax assessment.
SR.2024.00001 · zh (§ 133 Abs. II StG)
Tax Reassessment Upheld for Improper Foreign Child Deductions
This provision was cited in connection with the legal basis for the tax assessment.
SR.2023.00003 · zh (§ 133 Abs. II StG)
Employee Share Taxability and Right to Be Heard Remand
Cited in relation to additional tax assessments.
SB.2023.00022 · zh (§ 133 Abs. II StG)
Tax Assessment Upheld for Rental Income and Denied Deductions
This Cantonal Tax Law provision likely deals with the estimation process (Ermessenseinschätzung) concerning the rejected meal cost claims.
SR.2023.00005 · zh (§ 133 Abs. 2 StG)
Taxpayer Liability for Understated Owner-Occupied Value
Cited in the background text concerning the requirement to fill out the tax return truthfully and completely.
SB.2022.00003 · zh (§ 133 Abs. II StG)
Taxpayer Appeal Against Discretionary Assessment for Late Return Submission
This provision concerning the administrative procedure was implicitly the subject of the court's review regarding the discretionary assessment.
SR.2020.00034 · zh (§ 133 Abs. 2 StG)
Taxpayer Fails to Deduct Organizational Costs Due to Lack of Business Justification
Used to assess the conditions for initiating back tax proceedings under cantonal law.
SR.2021.00001 · zh (§ 133 Abs. 2 StG)
Tax Assessment Appeal Dismissed Over Undervalued Artwork
This provision is likely the basis for the court's review of the general prerequisites for subsequent taxation.
SR.2020.00030 · zh (§ 133 Abs. 2 StG)
Taxpayer's Appeal Against Supplementary Tax Assessment Based on Residency Status Dismissed
This provision is cited in the context of the overall legal framework for the decision on the merits, which resulted in the dismissal of the appeal.
SR.2020.00020 · zh (§ 133 Abs. II StG)
Tax Authority's Back-Tax Procedure and Disallowance of Costs Upheld
This provision from the cantonal tax law likely concerns the initiation or scope of reassessments or additional tax assessments, and was implicitly used in the overall tax assessment process.