631.1
STGLFLT
CH-ZH
CH-ZH
Art. 147 : Steuergesetz (StG)
Art. 147
1 Gegen den Einspracheentscheid des kantonalen Steuer-
amtes können der Steuerpflichtige und die Gemeinde innert 30 Tagen
nach Zustellung schriftlich Rekurs beim Steuerrekursgericht58 erheben.
2 Im Verfahren bei Erhebung der Quellensteuer steht das Rekurs-
recht auch dem Schuldner der steuerbaren Leistung zu.
62
Steuergesetz (StG)
631.1
3 Mit dem Rekurs können alle Mängel des angefochtenen Ent-
scheids und des vorangegangenen Verfahrens gerügt werden.
4 Die Rekursschrift muss einen Antrag und eine Begründung ent-
halten. Genügt sie diesen Erfordernissen nicht, wird dem Rekurrenten
eine kurze, nicht erstreckbare Nachfrist zur Behebung des Mangels an-
gesetzt unter der Androhung, sonst auf den Rekurs nicht einzutreten.
Die Beweismittel sollen der Rekursschrift beigelegt oder, soweit dies
nicht möglich ist, genau bezeichnet werden.
Gerichtsentscheide zu dieser Bestimmung (104)
SB.2008.00021 · zh (§ 147 Abs. III StG)
Tax Assessment Dispute Following Constructive Service
This provision appears to govern the legal context that led to the penalty or assessment described, as the text heavily implies this section is relevant to the failure to submit the return after reminders.
SB.2025.00058 · zh (§ 147 Abs. I StG)
Taxpayer Missed Appeal Deadline for State and Municipal Taxes
Cited in relation to the fact that the cantonal tax office should not have entered into the merits of the appellant's late objection.
SR.2024.00024 · zh (§ 147 Abs. III 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.
SB.2025.00018 · zh (§ 147 Abs. IV StG)
Taxpayer Denied Garden House Deduction for Property Gains Tax Due to Lack of Proof
Referenced in relation to the burden of proof for tax-reducing facts, indicating the taxpayer's obligation to substantiate costs.
SR.2025.00008 · zh (§ 147 Abs. I StG)
Tax Lien Appeal Timeliness Dispute
This provision was cited in the list of legal norms, likely relating to the procedure or outcome, consistent with the final decision of non-admittance.
SB.2024.00058 · zh (§ 147 Abs. III StG)
Tax Jurisdiction in Canton of Zurich Affirmed
This provision grants the Tax Appeals Court full cognisance and is cited in relation to the court's ability to ensure lawful taxation.
SB.2024.00104 · zh (§ 147 Abs. IV StG)
Tax Appeal Dismissed for Late Filing and Abuse of Process
This provision is explicitly cited in the dispositive section concerning the state and municipal taxes for 2011 and 2012, justifying the court's decision.
SR.2024.00013 · zh (§ 147 Abs. I StG)
Tax Assessment Appeal Dismissal Due to Improper Filing Venue
This article is cited in the context of the procedural issues leading to the rejection of the appeal.
SR.2024.00017 · zh (§ 147 Abs. 4 Satz 1 in Verbindung mit § 162 Abs. 3 Satz 2 StG)
Taxpayer's Request for Suspension of Supplementary Assessment Denied Due to Unrelated Double Taxation Claim and Procedural Defects
Cited as the legal requirement for the statement of claim (Rekurs/Beschwerde) regarding the required motion and justification, which was relevant to the decision not to proceed.
SB.2024.00013 · zh (§ 147 Abs. IV StG)
Tax Residency Determination: Zug vs. Zurich Management Location
This provision is listed under 'Rechtsnormen' and is therefore deemed relevant to the decision, even if the dispositive is summarized without explicit numbering.
SR.2024.00002 · zh (§ 147 Abs. I StG)
Appellants' Deliberate Misfiling Bars Reinstatement of Time Limits
This provision is cited in the context of the court's decision on the inadmissibility of the appeal and the rejection of the request for reinstatement of the deadline.
SB.2023.00105 · zh (§ 147 Abs. IV StG)
Taxability of Unemployment Benefits Offset by Subsequent Pension and Disability Payments
Cited concerning the Cantonal rules on the principle of taxation based on economic capacity and the timing of income.
SB.2023.00123 · zh (§ 147 Abs. III StG)
Zurich Tax Domicile Upheld Despite Holiday Residence Claim
This article likely governs the decision regarding the costs associated with the unsuccessful appeal, as it is cited alongside other substantive tax laws in the context of the overall decision.
SB.2023.00119 · zh (§ 147 Abs. IV StG)
State and Municipal Taxes 2021 Appeal Dismissed for Non-Payment of Security Costs
Cited as the basis for dismissing the appeal for failure to pay security.
SB.2023.00080 · zh (§ 147 Abs. IV StG)
Taxpayer Fails to Prove Usufruct Waiver or Lower Rental Income
This provision is cited in the dispositive, indicating it was used to determine tax liability under cantonal law.