631.1
STGLFLT
CH-ZH
CH-ZH
Art. 139 : Steuergesetz (StG)
Art. 139
1 Das kantonale Steueramt setzt die Steuerfaktoren und
den Steuertarif fest. Steuerfaktoren sind das steuerbare Einkommen
und Vermögen, der steuerbare Reingewinn und das steuerbare Kapital.
2 Hat der Steuerpflichtige trotz Mahnung seine Verfahrenspflich-
ten nicht erfüllt oder können die Steuerfaktoren mangels zuverlässiger
Unterlagen nicht einwandfrei ermittelt werden, nimmt das kantonale
Steueramt die Einschätzung nach pflichtgemässem Ermessen vor. Es
kann dabei Erfahrungszahlen, Vermögensentwicklung und Lebens-
aufwand des Steuerpflichtigen berücksichtigen.
Gerichtsentscheide zu dieser Bestimmung (188)
SB.2007.00058 · zh (§ 139 Abs. II StG)
Tax Objection Sufficiency: Unsigned Return vs. Substantive Review of Estimated Assessment
This provision, along with § 140 Abs. II StG, is cited in the section listing the legal norms applied, indicating its relevance to the final decision regarding the appeal on tax assessment.
SB.2003.00074 · zh (§ 139 Abs. II StG)
Taxpayer Appeal Regarding Foreign Employment Income and 183-Day Provision Application
This section of the Cantonal Tax Act appears to be cited in relation to the issue of discretionary assessment.
SB.2002.00015 · zh (Art. 139 lit. II StG)
Appeal of Tax Assessment: Burden of Proof and Scope of Appellate Review of Discretionary Determinations
Cited in the body of the decision, although not explicitly in the final orders shown, the structure suggests it's the primary statutory basis for the review concerning assessment challenges.
SB.2003.00074 · zh (§ 139 Abs. II StG)
Tax Liability and Double Taxation Agreement Interpretation (UK/Switzerland)
This provision was likely used to justify the remand for a new determination of facts allowing for the entry into unlimited tax liability.
SR.2024.00036 · zh (§ 139 Abs. II StG)
Tax Reassessment of Undeclared Private Loan Income
Cited in the explicit legal norms section, although its exact role in the final orders is not specified, it is listed among the provisions used.
SB.2024.00113 · zh (§ 139 Abs. II StG)
Taxpayer Appeal Dismissed on Partial Disability Expense Deductibility
This provision was cited, suggesting it relates to the procedure or basis for the final judgment concerning the cantonal tax law.
SB.2024.00017 · zh (Art. 139 Abs. II StG)
Tax Assessment Upheld: Maintenance Costs, Interest Swaps, and Rental Income Discrepancies
This provision appears to be the basis for the dismissal of the appeal concerning the rental income estimation.
SB.2024.00139 · zh (§ 139 Abs. II StG)
Taxpayer Fails to Substantiate Asset Increase; Revision of Estimated Tax Assessment Denied
This provision is listed among the norms applied in the decision regarding state and municipal taxes.
SB.2025.00001 · zh (§ 139 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.2024.00067 · zh (§ 139 Abs. II StG)
Tax Assessment Upheld Due to Discrepancy in Share Repurchase Value
This provision is listed under 'Rechtsnormen' and is likely the basis for the decision regarding the cantonal and communal taxes.
SB.2024.00055 · zh (§ 139 Abs. 2 StG)
Taxpayer Fails to Substantiate Construction Costs in Real Estate Gains Tax Appeal
Cited in the reasoning as the basis for the tax administration to use discretionary assessment when taxpayers fail to meet procedural obligations.
AB.2023.00091 · zh (§ 139 Abs. 2 des Steuergesetzes des Kantons Zürich (StG))
Social Security Authority Must Independently Determine Self-Employed Income from Estimated Tax Assessment
Cited as the legal basis for the tax authority's discretionary assessment.
SB.2024.00015 · zh (§ 139 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.
SB.2023.00127 · zh (§ 139 Abs. 2 StG)
Tax Remission Refusal Appeal Upheld
This article is cited among the legal norms in the header which lists the provisions related to the case, although the dispositive itself is not fully provided, it is listed as relevant legal norm.
SB.2023.00022 · zh (§ 139 Abs. II StG)
Tax Assessment Upheld for Rental Income and Denied Deductions
This Cantonal Tax Law provision likely concerns the assessment of imputed rental value, supporting the final decision.