631.1 STGLFLT

CH-ZH

Art. 134 : Steuergesetz (StG)

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Art. 134

1 Natürliche Personen müssen der Steuererklärung insbe-

sondere beilegen

a. Lohnausweise über alle Einkünfte aus unselbstständiger Erwerbs-

tätigkeit,

b. Ausweise über Bezüge als Mitglied der Verwaltung oder eines

anderen Organs einer juristischen Person,

c. Verzeichnisse über sämtliche Wertschriften, Forderungen und Schul-

den,

Steuergesetz (StG)

631.1

d. Bescheinigungen über geleistete Beiträge an Einrichtungen der

beruflichen Vorsorge und an die ihr gleichgestellten anderen Vor-

sorgeformen, sofern diese nicht mit dem Lohnausweis bescheinigt

sind.

2 Natürliche Personen mit Einkommen aus selbstständiger Erwerbs-

tätigkeit und juristische Personen müssen der Steuererklärung beile-

gen:85

a. die unterzeichneten Jahresrechnungen (Bilanzen, Erfolgsrechnun-

gen) der Steuerperiode oder

b. bei vereinfachter Buchführung nach Art. 957 Abs. 2 OR11: Aufstel-

lungen über Einnahmen und Ausgaben, über Vermögenslage sowie

über Privatentnahmen und -einlagen der Steuerperiode.

← Art. 133 Steuergesetz (StG) Art. 135 →

Gerichtsentscheide zu dieser Bestimmung (20)

SB.2025.00001 · zh (§ 134 Abs. II StG)

Late Appeal Dismissed in State and Municipal Tax Assessment Case

This provision is listed among the legal norms mentioned in the context of the final decision, likely underpinning the assessment standards or procedure applied.

SB.2021.00016 · zh (§ 134 Abs. 1 lit. c StG)

Tax Assessment Dispute Upheld Due to Insufficient Evidence

This provision is cited as the basis for the tax authority's assessment by discretion when the taxpayer fails to provide accurate and complete information.

SB.2015.00012 · zh (§ 134 Abs. II StG)

Taxpayer Self-Employment Income Assessment Dispute

This provision deals with the burden of proof regarding the inaccuracy of an assessment, which was central to the reasoning.

SB.2014.00033 · zh (§ 134 StG)

Tax Authority's Estimated Assessment Valid for Poor Bookkeeping

Cited in relation to the tax authority's power to reassess taxes.

SB.2012.00184 · zh (§ 134 Abs. II StG)

Taxpayer Failed to Maintain Cash Books; Assessment Upheld

This provision concerns the consequences of improper bookkeeping, justifying the assessment based on estimates.

SB.2012.00050 · zh (§ 134 Abs. 1 lit. c StG)

Taxpayer v. Tax Administration: Discretionary Assessment Over Procedural Non-Compliance

This provision relates to the basis for the assessment, which the court partially overturned by remitting the case.

SB.2010.00020 · zh (Art. 134 Abs. II StG)

Tax Assessment Based on Discretionary Estimation Upheld Due to Deficient Cash Books

This provision was likely cited in the reasoning leading to the final order regarding the rejection of the appeal.

SR.2010.00001 · zh (§ 134 Abs. II StG)

Tax Reassessment Due Process Violation

Cited in the section detailing the legal norms relevant to the decision, although the primary procedural ruling is in the dispositive.

SB.2008.00127 · zh (Art. 134 Abs. II StG)

Taxpayer Failure to Maintain Cash Records Justifies Discretionary Assessment

This article governs the basis for assessing taxes when proper books are missing, which is the core reason for upholding the discretionary tax assessment.

SB.2008.00082 · zh (§ 134 Abs. 2 StG)

Taxpayer Failure to Keep Records Justifies Tax Assessment

This provision likely relates to the authority of the tax authorities concerning the review of submitted documents or the consequences of insufficient documentation.

SB.2006.00046 · zh (§ 134 Abs. II StG)

Taxpayer's Failure to Submit Form Justifies Estimated Tax Assessment

This provision is cited as a relevant legal norm concerning tax assessment. While it pertains to the subject matter, it is not explicitly cited in the dispositive section or the final orders of the court. Therefore, it is excluded.

SR.2003.00006 · zh (§ 134 StG)

Taxpayer's Duty to Cooperate in Back-Tax Proceedings and the Right to be Heard

Cited as part of the procedural obligations that the taxpayer must fulfill in the post-tax assessment procedure, specifically regarding submitting evidence.

SB.2006.00046 · zh (§ 134 Abs. II StG)

Taxpayer Failure to Submit Required Form Justifies Discretionary Tax Assessment

This provision was cited, implying its relevance to the substantive ruling on the tax assessment.

SB.2008.00082 · zh (§ 134 Abs. 2 StG)

Taxpayer's Failure to Record Cash Transactions Upheld by Discretionary Assessment

Justification for the tax assessment based on discretionary estimation due to the failure to keep proper records.

SB.2008.00127 · zh (Art. 134 Abs. II StG)

Taxpayer Cash Accounting Deficiencies Upheld

This provision is cited in the context of tax assessment procedures regarding the burden of proof for challenging the estimation.

Art. 134 : Steuergesetz (StG)

Art. 134

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