642.132 order on special measures of investigation of the Federal Administration of contributions from August 31, 1992, the Swiss federal Council, view the art. 190 to 195 and 199 of the Federal law of 14 December 1990 on the direct federal tax (LIFD), stop: art. 1 special investigative bodies under the supervision of the federal Department of finance, the Federal Tax Administration established investigative bodies in several groups and responsible for the implementation of the special measures of investigation in art. LIFD 190 to 195.
Auditions, local inspections and measures of constraint are handled by staff trained for this purpose.
Art. 2 task of the special investigative bodies, terms of execution in the case of suspicion of serious tax offences, special organs conduct investigations with the permission of the head of the federal Department of finance.
Approval mentions the grounds for suspicion and the names of the known early in the investigation, against which it is open.
Art. 3 survey; collaboration of the cantons and communes surveys are prepared and executed in collaboration with the cantonal tax administrations.
The cantonal and municipal authorities attended the special investigative bodies; in particular, investigators officials may ask the police to lend strong hand if they meet resistance during an act falling within the limits of their functions.
Art. 4 termination of the investigation; fees, allowances of the special investigative bodies is reported simultaneously to the accused or the accused as well as the cantonal tax administrations responsible for the procedure. If there is an appropriate legal basis, the report will be also notified to other bodies of the Confederation which the tax claims are affected.
If any offence has been committed and that the investigation is closed by a dismissal, it should be to consider whether charges should be or not put the responsibility of the accused (art. 183, para. 4, LIFD). If the accused in fact demand, compensation may be allowed under art. 99 and 100 of the Federal law on administrative penal law (DPA) on March 22, 1974; the request must be filed within one year following the notification of the dismissal.
RS 313.0 art. 5 request for the rest of the procedure if it appears that the investigation may be terminated before the expiry of the limitation period, the Federal Tax Administration requires the cantonal administration of the direct federal tax proceedings in subtraction (art. 183 and 184 LIFD) or if she suspects a crime, report it to the competent cantonal criminal authority (art. 194, para. 2, LIFD).
Art. 6 complaints related to acts of investigation art. 26 to 28 CCA are applicable in the event of complaints about acts of investigation of special bodies.
For decisions made on complaint under art. 27, WFA, it is perceived a fee to stop determined pursuant to art. 8 of the order of 25 November 1974 on the expenses and allowances in administrative criminal proceedings.
RS 313.0 RS 313.32 art. 7 entry into force this order comes into force January 1, 1995.
RO 1992 1799 RS 642.11 State 11. July 2006