631.1 STGLFLT

CH-ZH

Art. 141 : Steuergesetz (StG)

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Art. 141

1 Im Einspracheverfahren hat das kantonale Steueramt die 2. Einsprache-

gleichen Befugnisse wie im Einschätzungsverfahren.

verfahren

2 Der Steuerpflichtige ist berechtigt, seine Einsprache vor dem

kantonalen Steueramt mündlich zu vertreten.

3 Einem Rückzug der Einsprache wird keine Folge gegeben, wenn

nach den Umständen anzunehmen ist, dass die Einschätzung unrichtig

war, oder wenn die Gemeinde Anträge gestellt hat.

← Art. 140 Steuergesetz (StG) Art. 142 →

Gerichtsentscheide zu dieser Bestimmung (8)

SB.2018.00112 · zh (§ 141 Abs. I StG)

Tax Deductibility of Child Support Paid for Child Residing Abroad

This article is cited as part of the legal basis for the decision regarding the case's substance under cantonal law.

SB.2015.00128 · zh (§ 141 Abs. II StG)

Tax Assessment Procedural Consequences and Taxpayer Duties

Cited in relation to the taxpayer's duty to cooperate.

SR.2003.00011 · zh (Art. 141 Abs. II StG)

Tax Authority Violated Right to Be Heard by Suspending Oral Hearing and Rejecting Objection Without Reinstatement

This procedural rule is cited in relation to the procedural context of the decision, likely concerning the process for handling objections or hearings.

SR.2001.00001 · zh (§ 141 lit. II StG)

Taxpayer Right to Oral Representation in Reassessment Proceedings

This article is cited in the Rechtsnormen section and implicitly governs the decision regarding the appeal procedure, although the specific nature of the final order concerning this provision is not fully detailed in the provided text snippet's dispositive section.

SB.2011.00084 · zh (§ 141 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.2018.00112 · zh (§ 141 Abs. I StG)

Tax Deductibility of Child Support Payments: Voluntary vs. Statutory Obligations

This Cantonal Tax Law provision is cited regarding the general rules for the cantonal tax law.

SR.2001.00001 · zh (§ 141 lit. II StG)

Taxpayer Right to Oral Hearing on Supplementary Assessment Despite Ambiguous Request

This provision likely relates to the justification for the administrative decision regarding the tax matter, as it is cited in the list of applied legal norms before the dispositive section.

SR.2003.00011 · zh (§ 141 Abs. II StG)

Taxpayer v. Tax Office (Violation of Right to be Heard)

Cited in the context of the legal provisions considered.