Help! Forgot to deregister as self-employed, income tax + late payment surcharge from the tax office – what to do?!?

Dear community, dear tax lawyers,

I started self-employment in November 2020 and actively earned income from it until about the end of 2020, but then forgot to deregister it.

Now this month I received a notice from the tax office stating that I have to pay income tax for 2021 and a late filing penalty until January 2024 because I did not file a tax return over the years (because I did not know that I had to deregister as self-employed).

The notice states that the tax was estimated because I didn't submit a tax return despite being asked to do so. However, I never received any mail from the tax office about this (although they are required to do so, aren't they?), but instead I received this notice directly…

I would now like to file an appeal, but would like to know what I should best consider and whether the tax assessment could be suspended because the decision is not lawful for the following reasons?

  • I have not earned any income since December 2020, which means that if I were to declare it in the "fictitious" SE, I would then have a zero sum,
  • I have never received a request by mail to submit the SE (they should at least inform you that you will have to pay a late payment penalty if you do not submit the SE).

Thank you very much for your answers.

Best regards
Ilya

(1 votes)
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anTTraXX
1 year ago

Objection.

Reporting of facts

Completion of the operating balance sheet and submit it with the tax return.

Ready.

I have not earned any income since December 2020, i.e., if specified in the “fictive” SE, I would also have a zero sum,

AdV on estimate is of course possible, but idR won’t do it without explanation.

I have never received a request by post to submit the SE

Joar

(they must at least inform you that if you don’t make the SE, you have to pay a failure allowance otherwise).

No, they don’t.

anTTraXX
1 year ago
Reply to  IlyaKoletsky

Well, it’s just 2021.

You should submit them in time.

Hinkelsteiner
1 year ago

Objection, I always do this despite the reservation of the review.
Explain what you said here.
submit a tax return with a 0 statement for the independent income.
Because of the shortage of activity, the tax office will probably waive an operating balance.
I’d make sure I’m on the phone.

DerHans
1 year ago

This is the common procedure, if you do not log in despite request, it will be expensive. If these letters have become final, you will have to pay.

If you do yourself, HAS MAN just to knowthat you also have to make a tax return.

DerHans
1 year ago
Reply to  IlyaKoletsky

Then you have to do this, too. And the tax office MUSS does not send a request. – Explanation. That should be a “self-employed.”