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What happens if I miss the deadline for submitting an advance VAT return or an income tax return?

The tax office can enforce the submission of an advance VAT return or wage tax return by threatening and setting a penalty payment (§ 328 AO) and/or determine the taxation bases by way of estimation (§ 162 AO) and set the tax by way of an estimation notice. In addition, the tax office usually assesses a late payment surcharge in these cases (§ 152 AO).


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