Art. 42 Implementing provisions for Tax Legislation (ABzStG) - f) Disposition Regarding Tax Liability (Art. 133 StG)

**1. The taxpayer can request a ruling from the tax assessment authority by March 31 of the tax year following the due date of the obligation regarding the existence and extent of the tax liability if they:**

a) *disagree with the withholding tax deduction according to the certificate under Article 104 of the Tax Act; or*

b) *have not received the certificate under Article 104 of the Tax Act from the employer.*

**2. The debtor of the taxable obligation can request a ruling from the tax assessment authority by March 31 of the tax year following the due date of the obligation regarding the existence and extent of the tax liability.**

← Art. 41b ABzStG Implementing provisions for Tax Legislation (ABzStG) - 1. Other Taxable Values (Art. 8 para. 1 lit. a, lit. abis and lit. f StG[[1]](#articletitle_text_fn_826600_2_1_c)) Art. 43 ABzStG - g) Reassessment and Reimbursement →