Rs 642.31 Order Of May 21, 2014, On The Fees For Decisions And The Benefits Of The Federal Tax Administration (Order On The Emoluments Of The Afc, Afc-Oemol)

Original Language Title: RS 642.31 Ordonnance du 21 mai 2014 sur les émoluments pour les décisions et les prestations de l’Administration fédérale des contributions (Ordonnance sur les émoluments de l’AFC, OEmol-AFC)

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642.31 order on fees for decisions and the benefits of the Swiss Federal Administration of contributions (Ordinance on fees of the AFC, AFC OEmol) may 21, 2014 (State July 1, 2014) federal Council, view the art. 46A of the Federal law of 21 March 1997 on the Organization of Government and administration, view of art. 84, al. 2 of the Federal law of June 12, 2009, on VAT, view the art. 183 and 195 of the Federal law of 14 December 1990 on the direct federal tax (LIFD), stop: art. 1 principles the Government contributions (AFC) collects fees for the services it provides, in particular for: a. reviews of law and the information provided in writing, b. training, c. detailed or complex than the applicant information can reuse economically, d. detailed and complex statistics which are established especially; e. the reproduction of documents in response to a request for access to documents and data , to the inclusion of the requests for consultation of the documents under the special measures of investigation to the senses of the art. LIFD 190 to 195.

It also collects fees in the field of VAT for: a. the decisions for which procedures of the heavy evidence, caused by the taxpayer, were carried out; (b) unnecessary acts caused by the taxpayer.

She receives no fee for binding information relating to a specific case concerning a specific person, except when demand exceeds the ordinary frame.

Art. 2 applicability of other orders unless otherwise provided in this order, the General order of 8 September 2004 on the emoluments (OGEmol) applies.
The order of 25 November 1974 on the expenses and allowances in administrative criminal proceedings applies at the expense of the special measures of investigation to the senses of the art. 190 to 195 LIFD which are not part of the cost of reproduction of data and documents provided for in art. 1, al. 1, let. e. RS 172.041.1 RS 313.32 art. 3 calculation of the fees the fee is set according to the time spent on the provision.
The hourly rate is between 100 and 250 francs, based on the knowledge required on the part of the staff running.
For benefits of scale, a difficulty or emergency exceptional, the FTA may increase the fee of a maximum of 50%.
With regard to the reproduction of data and documents provided for in art. 1, al. 1, let. e, fees are collected in accordance with the annex.

Art. 4 disbursements are deemed disbursements, additional costs inherent in an activity giving rise to a fee, in particular disbursements set out in art. 6 OGEmol as well as allowances allocated to the witnesses.
Witnesses receive compensation: a. from 30 to 100 francs, when making contributions, including the length of travel, does not exceed half a day; b. 50 to 150 francs per day, when making contributions, including the length of travel, more than half a day.

In case of loss of earnings, witnesses receive compensation understood, as a general rule, between 25 and 150 francs earlier. If special circumstances warrant, the Court may decide to grant the witness compensation covering the actual shortfall. Such compensation does not come into consideration if the shortfall is extraordinarily electric.
The persons who provide information and other third parties concerned by measures of Directors evidence are entitled to the same compensation as the witnesses.

SR 172.041.1 art. 5 repeal of the law in force the order of August 23, 1989 regulating the required fees for the services of the Federal Administration of the contributions is repealed.

[RO 1989 1769, 1993 1494, 2006 4705 c II 47.]

Art. 6 entry into force this order comes into force on July 1, 2014.

Annex (art. 3, para. 4) fees for the reproduction of data and documents in response to a request for access to documents Francs a piece reproducing documents in paper format - copy A4 black and white 0,20 copy A3 black-and-white 0.40 copy A4 color - 1 copy A3 color 1.20 - copy A4 of bound or stapled documents or copy page-to-page for special formats - 2 - copy A3 in bound or stapled documents or copy page page for specific formats 2.20 Reproduction of data in electronic form - electronic support, according to the volume of the document recorded 5 - to - 80 State July 1, 2014