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631.1 STGLFLT CH-ZH

Art. 173 : Steuergesetz (StG)

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Art. 173

1 In der Steuerperiode, bei vom Kalenderjahr abweichen- II. Periodische

den Steuerperioden im Kalenderjahr, in dem die Steuerperiode endet, Steuern

wird eine provisorische Rechnung zugestellt. Vorbehalten bleibt § 181.

2 Grundlage der provisorischen Rechnung sind die Steuerfaktoren

der letzten Steuererklärung oder der letzten Einschätzung oder der

mutmassliche Steuerbetrag für die laufende Steuerperiode.

3 Nach Vornahme der Einschätzung wird die Schlussrechnung zuge-

stellt.

1. Provisorische

Rechnung

und Schluss-

rechnung

1. 1. 25-127

69

631.1

Steuergesetz (StG)

2. Zinsen

← Art. 172 Steuergesetz (StG) Art. 174 →

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Gerichtsentscheide zu dieser Bestimmung (10)

SB.2004.00045 · zh (§ 173 Abs. III StG)
Tax Assessment Defective Due to Inexplicable Contradiction in Figures
This procedural norm is listed among the applicable legal norms, likely relating to the overall procedure.
SB.2025.00058 · zh (§ 173 StG)
Taxpayer Missed Appeal Deadline for State and Municipal Taxes
The court's decision to dismiss the appeal is based on the procedural consequence outlined in this section, given the late filing.
SB.2024.00014 · zh (§ 173 StG)
Tax Refund Distribution Between Separated Spouses
Cited in relation to the decision regarding the merits of the appeal concerning tax refunds.
SR.2023.00018 · zh (Art. 173 StG)
Tax Assessment Appeal Regarding Undeclared Foreign Assets
Cited in the context of upholding the tax reassessment made according to discretionary assessment powers.
SB.2016.00089 · zh (§ 173 StG)
Tax Assessment Finality Bars Subsequent Correction Appeal
This provision was applied concerning the review scope related to the final tax bill (Schlussrechnung).
SB.2015.00055 · zh (§ 173 Abs. III StG)
Tax Assessment Finality in Recovery Proceedings
This provision likely formed the basis for the court's final order dismissing the case, as it is cited alongside the substantive provision that justified the final decision.
SB.2011.00097 · zh (§ 173 Abs. III StG)
Tax Assessment Validity Despite Clerical Errors and Pending Appeals
This article is cited in the section listing applicable legal norms and relates to the final rejection of the appeal (Abweisung).
SB.2011.00097 · zh (§ 173 StG)
Tax Assessment Validity Despite Clerical Errors and Pending Appeals
This article is cited in the section listing applicable legal norms and relates to the final rejection of the appeal (Abweisung).
SB.2015.00055 · zh (§ 173 Abs. III StG)
Tax Assessment Validity Upheld Due to Proper Service and Missed Appeal Deadline
The court uses this provision to state that the assessment notice became legally binding because the taxpayer did not appeal the objection decision.
SB.2016.00089 · zh (§ 173 StG)
Taxpayer Challenge to Final Tax Bill Based on Prior Final Assessment Upheld
This article governed the court's jurisdiction regarding appeals against the final tax statement (Schlussrechnung).