631.1
STGLFLT
CH-ZH
CH-ZH
Art. 138 : Steuergesetz (StG)
Art. 138
1 Das kantonale Steueramt prüft die Steuererklärung und
nimmt die erforderlichen Untersuchungen vor.
2 Der Steuerpflichtige ist berechtigt, seine Steuererklärung vor dem
kantonalen Steueramt mündlich zu vertreten.
Gerichtsentscheide zu dieser Bestimmung (13)
SR.2024.00024 · zh (§ 138 Abs. I 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.
SR.2023.00003 · zh (§ 138 Abs. I StG)
Employee Share Taxability and Right to Be Heard Remand
Cited in relation to the commencement of prescription for additional tax assessments.
SR.2020.00034 · zh (§ 138 Abs. 1 StG)
Taxpayer Fails to Deduct Organizational Costs Due to Lack of Business Justification
Applied to determine the requirements for making profit corrections in the context of back taxes under cantonal law.
SR.2020.00030 · zh (§ 138 Abs. 1 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.
2017 · zh (§ 138 Abs. 1 StG)
Taxpayer Deduction for Private Schooling Due to Child's Stress
Cited in the reasoning regarding the tax authority's duty to investigate the facts.
SB.2017.00032 · zh (§ 138 StG)
Taxpayer Appeals Regarding 2012 State and Municipal Taxes and Waived Rental Income
Cited in the list of relevant legal norms, pertaining to the substantive taxation issue decided.
SB.2017.00035 · zh (§ 138 StG)
State and Municipal Tax Appeals Dismissed on Procedural and Substantive Grounds
This provision is listed under the applicable legal norms, and the dismissal implies its application regarding the tax assessment.
SB.2016.00089 · zh (§ 138 StG)
Tax Assessment Finality Bars Subsequent Correction Appeal
This provision was cited in the context of the underlying tax law principles.
SB.2015.00128 · zh (§ 138 Abs. II StG)
Tax Assessment Procedural Consequences and Taxpayer Duties
Cited in relation to the taxpayer's duty to cooperate.
SB.2011.00084 · zh (§ 138 Abs. 2 StG)
Tax Assessment of Shareholder Loan as Hidden Profit Distribution
This procedural provision was relevant to the overall tax assessment process being reviewed.
SB.2014.00130 · zh (§ 138 Abs. I StG)
Tax Authority's Discretionary Estimation Upheld Due to Seller's Failure to Cooperate in Real Estate Gains Tax Assessment
This article relates to the power of the assessment authority to investigate the true factual situation, which supported the discretionary estimation.
SB.2016.00089 · zh (§ 138 StG)
Taxpayer Challenge to Final Tax Bill Based on Prior Final Assessment Upheld
This provision was cited, likely relating to the scope of the tax assessment itself, which the court declined to review in the context of the final statement appeal.
SB.2017.00035 · zh (§ 138 StG)
Tax Treatment of Success Fee Paid to Parent Company
This article is listed in the section of legal norms cited in the decision, although the specific application is not detailed in the summary's dispositive reasoning.