641.20 federal law governing value added tax * 1 (law on VAT, VAT ACT) June 12, 2009 (Status January 1, 2016) the Federal Assembly of the Swiss Confederation, view of art. 130 of the Constitution (Cst.), saw the message of the federal Council on June 25, 2008, stop: title 1 provisions general art. 1 purpose and principles the Federal Government collects, at each stage of the production and distribution process, a general tax on consumption (VAT, value added tax), with deduction of input tax. The VAT is intended to impose final consumption not entrepreneurial in Switzerland.
In respect of the value added tax, she sees: a. a tax on benefits that taxpayers provide for consideration on Swiss territory (tax operations carried out on Swiss territory); b. a tax on the acquisition by a recipient in the Swiss territory, of services provided by a company with its seat abroad (tax on acquisitions); c. a tax on importation of goods (tax on imports).
The perception is based on the following principles: a. competitive neutrality; (b) the effectiveness of the acquittal and the tax collection; c. the transferability of tax.
Art. 2 relationship with the cantonal law on tickets taxes and transfer taxes levied by the cantons or the communes are not considered as taxes of the same kind within the meaning of art. 134 CSE.
They can be seen as far as the VAT does not enter their base of calculation.
Art. 3 definitions for the purposes of this Act, means: a. Swiss territory: the territory of the Confederation and the foreign in the sense of the art customs enclaves. 3, al. 2, of the Act of March 18, 2005 on Customs (LD); b. property: things, securities and real estate, as well as the electric current, gas, heat, the cold and similar goods; c. delivery: giving a third a consumable economic advantage in waiting for a consideration; is also a benefit provided by law or at the request of an authority; d. delivery: 1 to give a person the power to have economically property in his own name, 2 the fact to deliver to a recipient a good on which work was carried out, even if this property has not been changed , but simply tested, calibrated, rule, controlled in its operation or treated in another way, 3. putting a property to a third party for purposes of use or enjoyment;
e. provision of services: any service that does not constitute delivery. There is also provision of services in the following cases: 1. securities or intangible rights are transferred to a third party, 2. There is commitment to not commit an act or an act or situation are tolerated;
f. consideration: heritage as the recipient, or a third party in his place, again in Exchange for a delivery; g. activity under the public power: activity of a public authority which is not entrepreneurial nature, particularly not commercial and which is not in competition with the activity of private companies, even if fees, contributions or taxes are seen for this activity; h. people close : holders of a predominant interest in a company and people that affect them closely; participation is deemed casting when it exceeds the thresholds provided for in art. 69 of the Federal law of 14 December 1990 on the direct federal tax (LIFD); These thresholds shall apply by analogy to partnerships; i. donations: gifts granted to a third party without that no consideration within the meaning of the VAT legislation is expected; mentioning one or several times the gift in a neutral form in a publication is not a consideration, even if the name of the donor or reproduction of its logo. passive membership and contributions of donors to charities or non-profit organizations are considered donations; j. nonprofit organization: organization that meets the criteria of art. 56, let. g, LIFD; k. invoice: document whereby a service is charged to a third party, regardless of the name given in commercial transactions.
RS 631.0 SR 642.11 art. 4 Samnaun and Sampuoir as long as the valleys of Samnaun and Sampuoir are excluded from the Swiss customs territory, this Act applies, in these two valleys, to the provision of services.
The towns of Samnaun and Tschlin offset tax losses that para. 1 results for Confederation.
The federal Council shall regulate the terms in accordance with the municipalities of Samnaun and Tschlin. It takes into account the fact that the collection costs are lower.
As the successor in law of the municipality of Tschlin, from January 1, 2013 Valsot must pay the Confederation compensation for exempt deliveries on its part of the territory of customs enclaves (RO 2012 3551).
From Jan 1. 2013 'Valsot' from Jan 1. 2013 'Valsot' art. 5 indexing the federal Council decided to adapt the amounts in francs mentioned in art. 31, al. 2, let. c, 37, al. 1, 38, al. 1, and 45, al. 2, let. b, when the Swiss consumer price index has increased by more than 30% since the last adjustment.
Art. 6 transfer of the tax transfer tax is governed by private law agreements.
Challenges dealing with the transfer of the tax in the civil courts.
Art. 7 place of delivery the delivery location is: a. the place where the property at the transfer of the power to dispose of economically, during its delivery to the addressee or when it is placed at the disposal of a third party for purposes of use or enjoyment; (b) the place where begins the transportation or shipment of the property to the person or , on behalf of the latter, to a third party.
The place of supply of electricity or gas in pipes is the place where the recipient of the delivery has the seat of his economic activity or a permanent establishment for which delivery is made or, if no such a seat or such an establishment, the place where he has his domicile or from which it operates.
Art. 8 place of the provision of services subject to para. 2, the place of supply of services is the place where the addressee has the seat of his economic activity or permanent establishment to which the provision of services is provided or, failing such a Chair or such an establishment, the place where he has his domicile or the place where he usually stays.
Is the place of the following services: a. for the services which are normally provided directly to individuals present, even if they are exceptionally supplied remote: the place where the provider has the seat of his economic activity or a permanent establishment or, Alternatively, the place where he has his domicile or from which it operates; including part of these services: treatments and therapies, health care, body care, the Council marital, family, and personal, social assistance, social assistance or protection of childhood and youth; b. for the provision of the travel agencies and to the organizers of events: the place where the provider has the seat of his economic activity or a permanent establishment or If no such seat or such an establishment, the place where he has his domicile or from which it carries on business; c. to the cultural, artistic, educational, scientific, sports and recreational and similar benefits, including those of the organizer and, if any, benefits y related: the place of material execution of the service; d. for the benefits of the restoration : the place of material execution of the service; (e) for passenger transport services: the place takes the place of transport, based on distances covered; for cross-border transport, the federal Council may decide that short trips in Switzerland are deemed be done abroad and short trips abroad are assumed to be carried out on Swiss territory; f. for the provision of services related to real estate: the place where the immovable; including part of these benefits the through, the administration, the expertise and the valuation of the property, the supply of services in relation to the acquisition or constitution of real estate rights, the provision of services in connection with the preparation or coordination of work on the building, including works of architecture, engineering and monitoring site, monitoring of buildings and buildings and accommodation benefits; (g) for the provision of services in the field of international development cooperation and humanitarian aid: the place to which the provision of services is intended.
Art. 9 rules intended to avoid distortions of competition
To avoid double taxation or a non-taxation-induced distortions of competition affecting cross-border, the federal Council may lay down rules derogating from the art. 3 with regard to the distinction between delivery and provision of services, and to the art. 7 and 8 with regard to the determination of the place of delivery.
Title 2 tax operations carried out on Swiss territory Chapter 1 subject of taxes art. 10 principle is subject to tax anyone who operates a business, even without profit and whatever its legal form and the aim, if he is not released from liability under para. 2 a business anyone who meets the following conditions: a. it has independent commercial or professional activity to achieve, from benefits, recipes with a permanent character; (b) it is in its own name to third parties.
Is released from the liability referred to in para. 1 anyone who: a. makes in a year, in Switzerland, a turnover less than 100,000 francs from taxable benefits it provides, as long as it does not have to be released from liability; the turnover is calculated on the basis of the considerations agreed (excluding tax); b. a business headquartered abroad when he provides exclusively, on Swiss territory, subject to the tax on acquisitions (arts. 45-49); is however subject to tax one who operates a company based abroad and provides on Swiss territory of the computing or telecommunications services to recipients not subject to tax; c. realizes on Swiss territory, to the title of sporting or cultural company managed on a voluntary basis or institution of public utility and non-profit a less than 150 000 francs turnover from taxable benefits it provides, as long as it does not have to be released from liability. The turnover is calculated on the basis of the considerations agreed (excluding tax).
The company having its seat in Switzerland and all its establishments located on Swiss territory together form a tax subject.
Art. 11 waiver to release from liability anyone who operates a business and is not subject to tax under art. 10, al. 2 or 12, al. 3, has the right to be released from liability.
The waiver must be maintained for at least one tax period.
Art. 12 public communities autonomous services of the Confederation, cantons and municipalities and other institutions of public law are the tax issues of the public authorities.
Services can join together to form a single taxable person. This status may be chosen for the beginning of any fiscal period. It must be kept for at least one tax period.
The taxable person of a public community is released from liability as long as the turnover from taxable benefits that it provides to third parties other that public authorities should not exceed 25 000 francs per year. Otherwise, it remains not subject as long as the turnover from taxable benefits provided to other public authorities, or to third parties does not exceed CHF 100,000 per year. The turnover is calculated on the basis of the considerations agreed (excluding tax).
The federal Council shall determine the benefits of public authorities who are considered to be entrepreneurial and therefore taxable.
Art. 13 taxation of Group entities with their head office or a permanent establishment on the territory of the Confederation who come together under a single management may request to be treated as a single taxable person (tax group). Entities who operate a business as well as individuals may be part of a group.
This status may be chosen for the beginning of any fiscal period. The taxable person may put an end to the end of a fiscal period.
Art. 14 beginning and end of liability and release of liability liability starts at the beginning of the entrepreneurial activity.
Tax liability ends: a. cessation of entrepreneurial activity; (b) at the end of the liquidation procedure, in case of liquidation of a heritage.
The release of liability ends as soon as the total earned in the last business year turnover reached the limit of the art. 10, al. 2, let. a or c or 12, al. 3, or if there is reason to suppose that this limit will be exceeded in the twelve months following the start or an extension of entrepreneurial activity.
The declaration of release of liability waiver can be made at the earliest at the beginning of the current fiscal period.
If the turnover of the taxable person does not reach the threshold amount set in art. 10, al. 2, let. a or c or 12, al. 3, and if there is reason to suppose that determining turnover will not be achieved during the next fiscal period, the taxable person must announce it. He can do at the earliest by the end of the fiscal period during which the threshold continues to be achieved. If he does not, he is relinquishing to be released from liability under art. 11. in such cases, the waiver takes effect at the beginning of the next fiscal period.
Art. 15 liability are jointly responsible with the taxable person: a. the partners of a single company, a partnership or a limited partnership, as part of their responsibility under civil law; b. who runs or done an auction volunteer; c. any person or partnership that is part of a group of tax (art. 13) , for the whole of the tax debt of the Group; If a person or a partnership leaves the tax group, she meets more than tax claims arising from its own entrepreneurial activities; d. in the event of transfer of the business: the previous debtor born tax claims before the resumption of the company, during the three years following the announcement of the transfer or the transfer notice; e. at the end of the liability of a legal person dissolved a corporation or a community of persons without legal personality: the people in charge of the liquidation, to a maximum of the proceeds of liquidation; f. for the tax liability of a legal person having transferred its seat abroad: the bodies in charge of the management of its affairs, to a maximum of its net assets.
The persons referred to in para. 1, let. e and f, are that tax debts, interest and fees which originate or come during their term of office; their responsibility is not engaged if they prove that they have done everything that could reasonably be required of them to enable the determination and execution of the tax claim.
Responsibility under art. 12, al. 3, of the Federal Act of 22 March 1974 on administrative penal law (DPA) is reserved.
If the taxable person assigns loans from his company to a third party, they meet alternatively VAT transferred with the claim if, at the time of the assignment, the tax debt to the Federal Administration (FTA) is not yet born, and that the Confederation holds an act of default of goods against the taxable person.
In the procedure, the liable person has the same rights and obligations as the taxable person.
RS 313.0 art. 16 tax estate upon the death of a taxable person, his heirs succeeded him in his rights and obligations. They meet jointly of the tax debt of the deceased to the extent of their hereditary share, including advances of inheritance.
Anyone who takes over a company succeeded the previous incumbent in his rights and obligations.
Art. 17 substitution tax enforcement of tax obligations to foreign corporations and communities of foreign persons without legal personality is also up to their associates.
Chapter 2 object of the tax art. 18 principle are subject to the tax operations carried out on Swiss territory benefits provided on Swiss territory by taxable persons for a consideration; These benefits are taxable as long as it is not excluded by this Act.
In the absence of delivery, following, especially, are not part of the consideration:
a. grants and other contributions from public law, even if they are paid under a mandate benefits or a convention program within the meaning of art. 46, al. 2, Cst.; b. revenues exclusively from public tourist tax incurred by the tourist offices and companies of tourism development for the community, on behalf of a public authority; c. cantonal contributions from funds for the water supply, wastewater treatment or the waste management institutions that ensure these tasks; d. donations; e. contributions made to a business , including interest-free loans, contributions of remediation and abandonment of claims; f. dividends and other shares of profits; g. compensatory allowances to operators of a branch under legal provisions or contractual by the Organization, including by a Fund Unit; h. instructions, including on packaging; i. amounts paid as damages or moral as well as same kind; j. allowances compensation for an activity exercised in title employee benefits paid by authorities or the balance; such as the fees of a Board of directors or a Board of Trustees Member, k. reimbursements, contributions and financial aid received for the supply of goods abroad, exempt under art. 23, al. 2, c. 1; l. fees, contributions and other amounts received for activities in the public power.
Art. 19 plurality of benefits independent of the other are treated separately.
Several independent services that form a whole or are offered in combination can be treated as the principal service if they are provided at an overall price and the principal service represents at least 70% of the total consideration (combination).
Services which are closely related to the economic point of view and which combine in a way that they must be considered as an indivisible whole constitute a single economic transaction and are treated as a global service.
Ancillary benefits such as provision of packaging and packaging facilities are imposed as the principal service.
Art. 20 assignment of benefits a benefit is deemed to be provided by the person who appears to the third as the provider of the service.
When a person acts in the name and on behalf of another, the delivery is deemed to be provided by the represented person if that represents it meets the following conditions: a. it can prove that it is as representative and can clearly communicate the identity of the person it represents; b. it specifically the relation of representation to the knowledge of the recipient of the supply or this report is the result of circumstances.
When the al. 1 applies to a tripartite relationship, there are benefits as well between the person who appears as a supplier and one that actually provides the delivery between the person who appears as the provider and the recipient of the supply.
Art. 21 benefits excluded from the scope of delivery excluded the field of tax tax is not taxable if the taxable person has not opted for his tax under art. 22 are excluded from the scope of the tax: 1. the transport of goods, which is part of the reserved services referred to in art. 3 of the Act of 30 April 1997 on post; 2. care and medical treatment in the field of human medicine, including operations that are closely related, provided in hospitals or other centers of diagnosis and treatment medical; However, delivery of Orthopedic devices and prostheses manufactured by the taxable person or acquired by it is taxable; 3. treatment in the field of human medicine by doctors, dentists, psychotherapists, chiropractors, physiotherapists, naturopaths, midwives, nurses, or members of similar professions of the health sector, so the providers of these services are holders of an authorization to practice; the federal Council shall regulate the terms; However, delivery of prostheses or orthopedic devices manufactured by the taxable person or acquired by it is taxable; 4. other benefits of care provided by nurses or by organizations help and care at home as well as in homes, as long as they are prescribed by a physician; 5. the delivery of organs by recognized medical institutions or hospitals, as well as the delivery of whole human blood by holders of the authorization required for this purpose; 6. the provision of services of groups whose members exercise the professions listed in point 3, as long as they are charged them in proportion and at cost, in the direct exercise of their activities; 7. the transport of sick, injured or disabled using means of transport specially equipped for this purpose; 8. the services provided by institutions aid and social security; the services provided by organizations of public utility of assistance and care at home, as well as those provided by retirement homes, nursing homes and organizations exploiting protected; 9 apartments. the protection of childhood and youth-related services provided by institutions appointed for this purpose; 10. the benefits linked to the promotion of culture and the youth training provided by organizations of public utility of exchanges of young people; people aged under 25; 11 means by young people within the meaning of this provision. following operations in the field of education and training, excluding food and accommodation services provided in relation to these operations: the services provided in the area of education of children and young people, education, instruction, training and retraining, including the education provided by private teachers or private schools. b. courses, conferences and other events at scientific or didactic character; the activity of the speakers is excluded from the field of tax, fees are paid to the speakers or their employer, c. exams in the field of training, d. service delivery of organizational (including ancillary benefits associated) that members of an institution conducting operations excluded from the scope of the tax under the let. a-c supply to this institution, e. of services of organizational (including ancillary benefits associated) provided services Confederation, the cantons and the municipalities which make, for a consideration or free of charge operations excluded from the scope of the tax under the let. a to c;
12. the leasing of services provided by institutions, religious or philosophical non-profit purposes under the patient care, assistance and social security, the protection of childhood and youth, education and training, or even for purposes Church, charitable or public utility; 13. the benefits that nonprofit organizations, pursuing objectives of political, Trade Union, economic, religious, patriotic, philosophical, philanthropic, environmental, sports, cultural or civic nature, provide to their members, in return for a subscription fixed by statute; 14. the supply of cultural services below, for as much as they are supplied directly to the public in Exchange for a specified consideration: a. theatrical, musical, choreographic and cinematographic events, b. representations of actors, musicians, dancers and other artists performers as well as Showmen, including games of skill, c. visits of museums, galleries, monuments, historical sites or botanical and zoological gardens d. benefits of library services, archives and other documentation centres, including the ability to view data media in their premises. on the other hand, the supply of goods (including the making available to third parties) is taxable;
15. the considerations required for sports events, including those which are required of participants (including financial), and the ancillary benefits included; 16. the cultural services and the delivery, by their creator, of works by artists such as writers, composers, filmmakers, painters or sculptors, as well as the provision of services; 17 provided by publishers and collecting societies with a view to the dissemination of these works. the operations performed at events such as charity sales or some flea markets by institutions excluded from the scope of the tax in the area of care for the sick, assistance and social security, the protection of children and youth and sport non-profit, operating as well as by organizations of public utility of assistance and home care retirement homes, nursing homes and organizations exploiting apartments protected, provided that these operations are carried out for their own profit in order to support them financially; operations carried out in the flea markets by the aid and security institutions social, exclusively for their own needs; 18. the operations of insurance and reinsurance, including operations related to the activity of brokers or insurance; 19. following operations in the areas of the monetary market and the capital market: a. the granting and the negotiation of credit, as well as the management of credit by the person who granted, (b) the negotiation and decision-making support commitments, bonds and other securities and guarantees, as well as the management of credit by the guarantees which granted c. operations on deposits, current accounts, payments, transfers, debts of money, cheques and other effects of trade, including their negotiation; is by against taxable debt collection on behalf of the creditor (cashing operations), d. for operations on the means of legal payment (values of Swiss and foreign currency, bank notes or coins), including their negotiation; by against taxable collector's items (notes and coins) which are not normally used as legal tender, e. operations (cash and Futures), including negotiation, concerning securities, the Securities and derivatives as well as shares of companies and other associations; are however taxable by the custody and management of securities and derivatives, securities and shares (including deposits), including the trust investments, f. distribution of shares of collective investment schemes within the meaning of art. 3, al. 1, of the Act of 23 June 2006 on the collective investment schemes (CISA), the activities within the meaning of art. 3, al. 2, CISA and the management of collective investment schemes within the meaning of the CISA by persons who administer or guarding them, by the management of funds, by custodian banks as well as their agents; are considered agents all individuals or legal entities to which these collective investments within the meaning of the CISA may delegate tasks; the distribution of shares and administration of investment companies with fixed capital within the meaning of art. 110 CISA are governed by the let. e;
20. the transfer and the establishment of real rights on real estate as well as benefits provided by communities of co-owners by floors to their members, insofar as these benefits consist in providing their of ownership for purposes of use, in his interview, his restoration, in other management operations or in the delivery of heat and goods similar; 21. the provision to third parties, for purposes of use or enjoyment, buildings or parts of buildings; are however taxable: a. the rental of apartments and rooms for accommodation of guests as well as the rental of rooms in the sector of hospitality and catering, b. rental of camping, c. rental of parking places not belonging to the public domain, for the parking of vehicles, except if it is an ancillary to a rental property service excluded from the scope of the tax , d. the rental and leasing of machines and devices attached to home and as part of one installation other than sports, e. rental of lockers and compartments in vaults, f. the stalls of fairs or exhibition space for rent and the premises for fairs or congresses;
22. delivery, up to their face value of stamps with value of postage on Swiss territory and other stamps official; 23. operations carried out in the field of betting, lotteries and other games of chance with implementation of money, provided they are subject to a special tax or other taxes; 24. delivery of second-hand movable goods which were used only in one of the activities that this article excludes from the field of tax; 25. the benefits that the compensation funds provide between them and operations related to the tasks that are assigned to the compensation funds in accordance with the Federal Act of 20 December 1946 on old-age insurance and survivors or compensation funds for family allowances under applicable law and who belong to social insurance, retirement, social and vocational or training and development professional, 26. sales by farmers, foresters and growers of products agricultural, silvicultural and horticultural grown in their own exploitation, the sale of cattle by the livestock dealers and selling milk to processors by the centres of collection; 27. benefits of charitable organisations to promote the image of third parties and the services of third parties to promote the image of public; 28 organizations. the services provided within the same community public; 29. the exercise of functions of arbitration.
Subject to para. 4, the exclusion of a service specified in para. 2 is determined solely according to its content, without consideration of the qualifications of the provider or the recipient.
If a delivery under para. 2 is excluded from the scope of the tax because qualities of the provider or the recipient, the exclusion applies only to the services provided or received by a person with these qualities.
The federal Council specifies excluded the field of tax benefits taking into account the principle of the neutrality of competition.
[RO 1997 2452, 2000 2355 annex ch. 23, 2003 4297, 2006 2197 annex ch. 85, 2007 5645. [RO 2012 4993 annex I c.]. Currently see (RO 2012 4993): art. 18 of the LF on the post Dec. 17. 2010 (RS 783.0).
Rectified by Commission for the drafting of the SSA. fed. (art. 58, para. 1 PA;) RS 171.10). New content according to point 2 of the annex to the LF Sept. 28. 2012, in effect since March 1, 2013 (RO 2013 585; 2012 3383 FF).
RS 951.31 RS 831.10 art. 22 option for taxation of benefits excluded from the scope of the tax subject to para. 2, the taxable person may submit to the tax benefits excluded from the scope of the tax as long as it says clearly (option).
The option is not possible: a. to the benefits referred to in art. 21, al. 2, c. 18, 19 and 23; b. to the benefits referred to in art. 21, al. 2, Nos. 20 and 21, if the recipient uses the object exclusively for private purposes.
Art. 23 benefits exempt from tax the tax operations carried out on Swiss territory is not due on payments exempt under this section.
Are exempt from the tax:
1. the delivery of goods transported or shipped directly abroad, except the release of property to be available for others to use or enjoyment; 2. the set of property at the disposal of third parties, for purposes of use or enjoyment (rental and Charter including), as long as they are transported or shipped directly abroad and as the recipient of the delivery used casting way abroad; 3. the delivery of goods which it is proven that they have remained under customs supervision in Switzerland as part of the transit procedure (art. 49 LD), of the customs warehousing procedure (art. 50 to 57 LD) regime, the regime of temporary admission (art. 58 LD) or plan (art. 59 LD) active development or because of their storage in a repository Frank bond (art. 62 to 66 LD); 4. the delivery of goods abroad, by yourself or by a third, unrelated to a delivery; 5. transport or shipment of goods in connection with the importation of goods and all services are related to the place where the goods to be transported after the birth of the tax debt referred to in art. 56; in the absence of tax liability, art. 69 LD applies by analogy to the determination of the moment of reference; 6. transport or shipment of goods in connection with the export of goods for free circulation and all benefits are related; 7. the provision of services transport and incidental logistics services such as loading, unloading, transshipment, recording or storage, abroad or in relation to goods placed under surveillance customs; 8. delivery of aircraft to airlines that provide transport and charter flights for commercial purposes and whose operations in the sector of international flights out of larger amounts than those carried out in domestic traffic; the transformation, the repair and maintenance provided on the aircraft these airlines have acquired as part of a delivery; delivery, repair and maintenance of the objects incorporated to these aircraft or objects for their operation; delivery of goods for the fuelling of the aircraft as well as the supply of services performed for the direct needs of these aircraft and their cargo; 9. the provision of services by an intermediary acting specifically in the name and for the account of a third party, if delivery was the subject of the switching is exempt from tax under this section or performed only abroad; When the provision was the subject of the switching is performed both on Swiss territory that abroad, one is exempt the part of through regarding the operation carried out abroad or benefits exempt from tax under this article; 10. services provided by the travel agencies and to the organizers of events in their own name, insofar as they resort to deliveries of goods and services of third party services provided abroad by them; When third party services are performed as well in Switzerland that abroad, only the part of the provision of services of the travel agency or from the organizer of events concerning operations abroad is exoneree.11. delivery of goods within the meaning of art. 17, al. 1, LD to travelers who take a flight destined for abroad or coming from abroad.
There are direct export within the meaning of para. 2, no. 1, where the property subject to the delivery is exported abroad, in an open customs warehouse or in a free deposit bond without having been used on Swiss territory. When there is string operation, direct export extends to all providers involved in the operation. The property the object of delivery can be shaped or processed before export by agents of the purchaser not subject.
To maintain competitive neutrality, the federal Council may exempt tax cross-border transport by plane, train and car.
The federal Department of Finance (FDF) sets out the conditions to which the delivery on Swiss territory of goods intended for export in the passenger traffic is exempt and defines the required evidence.
RS 631.0 introduced by section I 2 of the Federal ACT of Dec. 17. 2010 on the purchase of goods in airport duty-free shops, in force since June 1, 2011 (RO 2011 1743; 2010 1971 FF).
Chapter 3: tax calculation and tax art. 24 calculation of the tax, the tax is calculated on the effective consideration. The consideration includes coverage of all charges, that they be charged separately or not as well as the contributions of public law payable by the taxable person. The al. 2 and 6 are reserved.
When the service is provided to a person (art. 3, let. h), the consideration is the value which would have been agreed between third-party independent.
In case of Exchange, the consideration corresponds to the market value of the service provided in return.
When there is repair with Exchange of goods, the consideration includes only the cost of the work performed.
When a provision is made for payment of a debt, the amount of the thus extinguished debt is worth consideration.
Do not enter the basis of calculation of the tax: a. taxes on tickets or transfer taxes and the VAT itself due on delivery; b. amounts received by the taxable person of the recipient of the provision for reimbursement of expenses incurred in the name and on behalf of it, insofar that they are billed separately (neutral positions); c. the part of the consideration pertaining to the value of the land in case of alienation of real estate; d. the cantonal taxes included in the price of services and for funds for water supply, wastewater treatment and waste management, insofar as these funds contribute to institutions that ensure these tasks.
Art. 25 tax rate the tax rate is 8% (normal rate); the al. 2 and 3 are reserved.
The reduced rate of 2.5% is applied: a. delivery of the following assets: 1. water brought by pipes, 2 food and additives referred to in the Act of 9 October 1992 on foodstuffs, excluding tobacco and alcoholic beverages, 3 cattle, poultry and fish, 4 grain, 5 seeds tubers and onions to plant, live plants, cuttings, scions, cut flowers and branches, also in bouquets, wreaths and similar arrangements; provided that there are separate billing, delivery of these goods is taxable at the reduced rate even if it is made in combination with a taxable benefit at the normal rate, 6. Food and litter for animals as well as acids for silage, 7. fertilizers, plant protection preparations, mulch and other plant cover materials, 8. drugs, 9. newspapers, magazines, books and other printed matter without advertising character defined by the federal Council.
b. to the services provided by the companies of radio and television, with the exception of those who have a commercial character; (c) the operations referred to in art. 21, al. 2, ch. 14-16; d. benefits in the field of agriculture which include working directly either the ground, for the purposes of natural production, and revenue from the ground.
The normal rate is applicable to foods awarded as part of the benefits of the restoration. Delivery of food is considered to be a delivery of the restoration when the taxable person prepares them or serve them with customers or that he holds at the disposal of third of special facilities for their use on-site. However, when food prices are offered in vending machines or they are intended to be taken or delivered, the reduced rate is applicable if appropriate organizational measures have been taken; This exception does not apply to tobacco and alcoholic beverages.
The rate of the tax benefits in the sector of hospitality (special rate) is set at 3.8% until December 31, 2017. Provision of the accommodation sector, means the accommodation with breakfast, even if it is billed separately.
The federal Council said the goods and services that fall under para. 2 taking into account the competitive neutrality.
New content according to chapter I of the O from 21 Apr. 2010 regarding the temporary increase in the rate of VAT for the additional funding of GOT it, comes into force on Jan. 1. 2011 to Dec. 31. 2017 (2010 2055 RO).
New content according to chapter I of the O from 21 Apr. 2010 regarding the temporary increase in the rate of VAT for the additional funding of GOT it, comes into force on Jan. 1. 2011 to Dec. 31. 2017 (2010 2055 RO).
RS 817.0 new content according to chapter I of the Federal ACT of 21 June 2013, in force since Jan. 1. 2014 (2013 3505 RO; FF 2013 859 871).
Chapter 4 billing and mention of the tax art. Bill 26, if the recipient of the service request, the supplier issue an invoice meeting the requirements of paras. 2 and 3.
The invoice must identify clearly the provider of the service, the recipient of the supply, and the kind of service provided; as a general rule, it must include: a. the name of the provider of the service and the location as they appear in commercial transactions, the indication that the supplier is entered in the register of taxable persons and the number under which it is registered; (b) the name of the recipient of the supply and the locality as they appear in commercial transactions; c. the date or the period in which the service is performed If they are not identical to the invoice date; d. the kind, the object and the volume of delivery; (e) the amount of the consideration; (f) the applicable tax rate and the amount of the tax due on the consideration; If the tax is included in the consideration, in the applicable rate is sufficient.
If the invoice is issued by a cash register (receipt), the recipient of the supply must not be mentioned where the stated consideration does not exceed an amount fixed by the federal Council.
New content according to point 2 of the annex to the Federal ACT of 18 June 2010 on the business identification number, in effect since Jan. 1. 2011 (2010 4989 RO; FF 2009 7093).
Art. 27 mention inaccurate or undue tax which is not registered in the register of taxable persons or who uses the procedure referred to in art. 38 doesn't have the right to include the tax on invoices.
That included the tax in a Bill without having the right or mention a rate or a too high tax is liable for this tax, unless it meets one of the following conditions: a. it corrects its invoice in accordance with para. 4; (b) it proves that the Confederation has suffered no financial loss, which is the case particularly when the recipient of the invoice did not deduct input tax or input tax deducted has been repaid.
The legal consequences provided for in para. 2 also apply to bonuses if the beneficiary does not writing much too high tax.
The Bill can be corrected at a later date, in the limits allowed by law, by a document which mentions and cancels the original invoice and receipt must be certified by the recipient.
Chapter 5 Deduction of input tax art. 28 principle subject to art. 29 and 33, the taxable person may deduct the following as part of his entrepreneurial activity prior taxes: a. tax charged on transactions carried out on the territory of Switzerland, who has been charged; b. the tax he has stated on its acquisitions (arts. 45-49); c. tax on imports acquitted or have the claim is firm or conditional claim has expired , as well as the tax he has stated on its imports (arts. 52 and 63).
The taxable person who has acquired with a farmer, a silviculturist, a horticulturist or a merchant of cattle, or in a Center collecting milk not subject of agricultural, forestry or horticultural products, livestock or milk it uses in its activity entrepreneurial giving entitlement to the deduction of input tax may deduct, in respect of input tax, 2.5% of the amount which has been charged.
The taxable person who, as part of his entrepreneurial activity giving right to the deduction of input tax, has acquired a chattel identifiable used unencumbered VAT to deliver to a recipient in Switzerland, can proceed with a fictitious deduction of input tax on the amount that it has paid. This amount includes tax calculated at the rate applicable at the time of the acquisition.
The taxable person may deduct input tax according to para. 1 as long as it proves it is set.
New content according to chapter I of the O from 21 Apr. 2010 regarding the temporary increase in the rate of VAT for the additional funding of GOT it, comes into force on Jan. 1. 2011 to Dec. 31. 2017 (2010 2055 RO).
Art. 29 exclusion of the right to deduct input tax benefits and import of goods assigned to the provision of benefits excluded from the scope of the tax do not right to the deduction of input tax if the taxable person has not opted for their taxation.
As an exception to the al. 1, the acquisition, ownership and disposal of participations as well as restructuring in the sense of the art. 19 or 61 LIFD give the right to deduct input tax within the entrepreneurial activity giving right to the deduction of input tax.
The holdings are shares in the capital of other companies who are detained as a sustainable investment and allow to exercise a decisive influence. Any share of 10% at least of the capital is considered to be interest.
For holding companies, entrepreneurial activity giving the right to deduct input tax of the companies they hold can be taken into account.
SR 642.11 art. 30. double assignment the taxable person who uses goods, parts of goods or services in part out of his entrepreneurial activity or who, as part of its entrepreneurial activity, use them both for giving right to the deduction of input tax and services for benefits giving not right must fix the amount of the input tax in proportion to the use that is made.
If the payment in advance is used on a predominant basis for entrepreneurial activity for giving services right to the deduction of input tax, it can be deducted in its entirety and fixed at the end of the period tax (art. 31).
Art. 31 own if the conditions for the deduction of input tax later cease to be met (service to self), the deduction of input tax must be corrected at the time when these conditions cease to be fulfilled. Input tax deducted before, including the corrected as relief later, parts of this tax must be repaid.
There are including delivery to oneself when the taxable person takes his company, permanent or temporary, of goods or of services on which or a part of which he deducted the input at their acquisition or their input tax, or acquired as part of the procedure for declaration of art. 38 and he meets one of the following conditions: a. it uses this property or these services out of its entrepreneurial activity, especially for personal needs; b. it uses them for an entrepreneurial activity which does not give right to the deduction of input tax under art. 29, al. 1; c. He puts back them free of charge without entrepreneurial pattern; entrepreneurial motive is deemed exist for gifts to a value of not 500 francs per person and per year as well as giveaways and samples provided to achieve a revenue taxable or exempt; d. there still the power to dispose of that property or those services when ceases its liability.
If the property or the provision of services have been used during the period between the receipt of the delivery and the time where the conditions for the deduction of input tax ceased to be met, the amount of the input tax must be fixed at their residual value. To calculate the residual value, the amount of the input tax is reduced linearly one fifth by year for Moveable assets and the services, and of one twentieth per year passed for real estate. The way the accounting does not matter. In justified cases, the federal Council may provide for derogations from the rules on depreciation.
If a good is used that temporarily out of entrepreneurial activity or for entrepreneurial activity giving no right to deduct input tax, the taxable person must correct the deduction of input tax the amount of tax which defray the rental charged at one-third independent.
Art. 32 subsequent adjustment of input tax if the conditions for the deduction of input tax are filled later (subsequent adjustment of input tax), the deduction of input tax may be made on the accounting period during which the conditions have been met. Input tax, including the corrected as a benefit to yourself, parts of this tax may be deducted if it has not already been.
If the property or the provision of services have been used during the period between the receipt of delivery or the time of importation and the fulfilment of the conditions for the deduction of input tax, the amount to be deducted is based on their residual value. To calculate the residual value, the amount of the input tax is reduced linearly one fifth by year for Moveable assets and the services, and of one twentieth per year passed for real estate. The way the accounting does not matter. In justified cases, the federal Council may provide for derogations from the rules on depreciation.
If a property is used temporarily for an activity entrepreneurial giving entitlement to the deduction of input tax, the taxable person may assert, as input tax, the tax which defray the rental charged to a third party independent.
Art. 33 reduction of the deduction of input tax subject to para. 2, the amounts which, under art. 18, al. 2, are not considered as part of the consideration, do not give rise to a reduction in the deduction of input tax.
The taxable person must reduce the amount of the deduction of input tax in proportion to the funds under art. 18, al. 2, let. a to c, it receives.
Chapter 6 Determination, birth and prescription of the tax debt Section 1 tax in time art. 34 tax period the tax is levied by fiscal period.
The fiscal period corresponds to the calendar year.
The AFC allow the taxable person making the request to choose commercial exercise as a fiscal period.
Not yet in force.
Art. 35 count during the tax period, the tax is carried out: a. generally speaking, on a quarterly basis; (b) semi-annually, when the count is based on the method of net tax (art. 37, para. 1 and 2); c. monthly, at the request of the taxable person, when he regularly presents input tax surplus.
At the request of the taxable person, the FTA allows, in justified cases, other accounting periods; It sets the conditions.
Section 2 amount of the tax claim and reporting procedure art. 36 effective counting method as a general rule, the count is based on the effective method.
When the count is based on the actual methodology, the taxable person determines the tax claim period by deducting the input tax to the sum of the tax operations carried out on Swiss territory, tax on acquisitions (art. 45) and tax on imports whose payment is deferred (art. 63).
Art. 37 count according to the methods of net tax and rates of flat rates any subject whose turnover annual exceeds not 5 020 000 francs from taxable benefit and the amount of tax - calculated at the net tax rate determining for him - than not 109 000 francs for the same period can stop counting method of net tax rates.
When the counting is stopped using the method of net tax rates, the taxable person shall determine the tax claim by multiplying the sum of the taxable considerations (including tax) carried out during the accounting period by the rate of net tax approved by the FTA.
Net tax rates take into account the usual prior tax ratios in the industry. They are set by the AFC after consultation with affected industries associations; the federal Finance check regularly that net tax rates are adequate.
The taxable person who wishes to establish its count according to the method of net tax rates should apply to the AFC and apply this method for at least one tax period. The taxable person who opts for the effective method can use the method of net tax rates after a period of at least three years. Any change in the method of counting needs surgery for the beginning of a fiscal period.
Public authorities and similar institutions, including clinics, private schools, licensed transport companies or associations and foundations can make their counts according to the flat rate method. The federal Council shall regulate the terms and conditions.
New content according to chapter I of the O from 21 Apr. 2010 regarding the temporary increase in the rate of VAT for the additional funding of GOT it, comes into force on Jan. 1. 2011 to Dec. 31. 2017 (2010 2055 RO).
Art. 38 notification procedure if the tax calculated at the legal rate applicable to the selling price exceeds 10 000 francs or a disposition is made in favour of a close person, the taxable person must, in the following cases, to meet its obligation to stop a count and pay tax by way of statement of: a. restructuring referred to in art. 19 and 61 LIFD; b. other transfers assets or a share of assets to another taxable person under the Foundation, liquidation or restructuring of a company or another legal operation provided for by the law of 3 October 2003 on the merger.
The federal Council may determine the other cases in which the declaration procedure must or may be used.
Declarations must be done through the regular count.
By applying the declaration procedure, the purchaser resumes for the property transferred the basis of calculation of the alienator and the coefficient applicable to the deduction of input tax.
If, in the cases referred to in para. 1, the reporting procedure has not been applied and that the tax debt is guaranteed, the reporting procedure can no longer be ordered.
RS 642.11 RS 221.301 Section 3 birth, change and prescription of the tax claim art. 39 ways to count the count is established on the basis of the considerations agreed.
The AFC allow the taxable person making the request to establish its count on the basis of the considerations received.
The selected count mode must be applied for at least one tax period.
In the following cases, the FTA may compel the taxable person to establish his settlement on the basis of the considerations received: a. a large part of the considerations paid before that they gave the provision or established related invoices; (b) it is suspected to misuse the count according to the considerations agreed to remove an unlawful advantage or to provide such a benefit to a third party.
Art. 40 birth of the tax claim when the count is based on the considerations agreed, the right to the deduction of the input tax was born in the receipt of the invoice. The tax liability arises: a. at the time of invoicing; (b) at partial billing or collection of partial payment for services which give rise to invoices or successive partial payments; (c) at the time of the receipt of the consideration if there is advance payment for benefits which are not exempt or if the service is not charged.
When the count is based on the considerations received, the right to the deduction of input tax is born at the time of the payment. The tax liability arises at the time of the receipt of the consideration.
The tax on purchases (art. 47), the right to the deduction of input tax is born at the time of the count of this tax.
For tax on imports, the right to the deduction of input tax may be exercised at the end of the accounting period during which the tax has been fixed.
Art. 41 subsequent changes in tax and deduction of input tax debt if the consideration paid by the recipient of the supply or agreed with him is corrected, the taxable turnover must be adapted at the time of recognition of the correction or the effective receipt of the corrected consideration.
The consideration paid by the taxable person, if corrected, the input tax deducted must be adapted at the time of accounting or the effective regulation of the corrected consideration.
Art. 42 prescription of the right of taxation taxation law prescribes five years from the end of the fiscal period during which the claim arose.
A subject to receipt of written statement to fix or correct the tax claim, a decision, a decision on claim, or a judgment interrupt prescription, as well as the announcement of a control or the start of a control non-advertised according to art. 78, al. 3. If the prescription is interrupted by the AFC or a Court of appeal, the time limit starts to run again. The new time limit is two years.
The limitation is suspended as long as tax criminal proceedings based on this law is underway for the relevant tax period and announced to the debtor (art. 104, para. 4).
The interruption and suspension of the limitation period have effect with respect to all the debtors.
The right to tax is prescribed in all cases by 10 years after the end of the fiscal period during which the claim arose.
Art. 43 entry into force of the tax claim the tax claim comes into force: a. by a decision, a decision on claim or judgment entered in force; (b) by written acknowledgement or full payment, by the taxable person, of the amount contained in the notification of estimate; c. the prescription of the right of taxation.
Until the entry into force, handed counts and amounts paid can be corrected.
Art. 44 assignment and pledging of the tax debt in accordance with the provisions of the civil law, the taxable person may assign its tax claim or to pawn.
In case of assignment or pledge, the rights to the AFC, namely measures to create security rights, and exceptions of the debtor are intact.
Title 3 tax on acquisitions art. 45 liability
Are subject to tax on acquisitions: a. the provision of services to companies that have their headquarters abroad and are not entered in the register of taxable persons, if the place of delivery is located in Switzerland within the meaning of art. 8, al. 1; b. the importation of data without value media, including benefits and rights y related (art. 52, para. 2); c. deliveries on Swiss territory of companies that have their headquarters abroad and are not entered in the register of taxable persons, insofar as these supplies are not subject to the tax on imports.
The recipient of the benefits referred to in para. 1 located on Swiss territory is subject to tax on acquisitions if it meets one of the following conditions: a. it is subject under art. 10; b. it acquired for more than 10,000 francs for this kind of benefit during a calendar year and the competent authority informed him in writing of his liability to tax on acquisitions, in the cases referred to in para. 1, let. c. art. 46 tax calculation and tax the art. 24 and 25 shall apply to the calculation and tax rates.
Art. 47 tax period and settlement period for taxable persons under art. 45, al. 2, let. a, fiscal periods and accounting periods are the same as for the tax on Swiss territory (arts. 34 and 35).
For taxable persons under art. 45, al. 2, let. b, the tax period and the accounting period correspond to the calendar year.
Art. 48 birth of the tax debt and prescription of the right of taxation the tax liability arises: a. to the settlement of the consideration; (b) for taxable persons under art. 45, al. 2, let. a, who stop their tally according to the agreed considerations (art. 40, para. 1): upon receipt of the invoice or, if the services are not charged, to the settlement of the consideration.
The art. 42 and 43 shall apply to the prescription of the right of taxation and the entry into force of the tax debt.
Art. 49 liability, estate and tax substitution the art. 15-17 apply to joint and several liability to the estate and the tax substitution.
Title 4 tax on imports art. 50 law customs law applies to tax imports provided that the following provisions are no exception.
Art. 51 liability anyone who is debtor of the customs debt under art. 70, al. 2 and 3, LD is subject to tax on imports.
Joint and several liability (art. 70, para. 3, LD) filers for professional duty (art. 109 LD) is thrown when the importer meets the following conditions: a. He is entitled to the deduction of input tax (art. 28); b. tax has been charged through his account PCD (centralised settlement procedure) opened with Federal Customs (AFD); c. it has conferred a mandate to represent direct to the declarant for professional duty.
The AFD may require the declarant for professional duty that it justifies its power of representation.
RS 631.0 art. 52 object of tax are subject to tax: a. the importation of goods, including the provision of services and the rights y related; b. release for free practice, by travelers arriving from abroad in aircraft, of property within the meaning of art. 17, al. 1, LD.
If importation of data media, it is impossible to determine the market value of the support, the tax on imports is not perceived. The provisions relating to tax on acquisitions (arts. 45-49) are applicable.
Art. 19 is applicable by analogy in the case of plurality of benefits.
RS 631.0 new content according to section I 2 of the Federal ACT of 17 Dec. 2010 on the purchase of goods in airport duty-free shops, in force since June 1, 2011 (RO 2011 1743; 2010 1971 FF).
Art. 53 tax free imports the importation of the following goods is Frank tax: a. goods in small quantities, a value insignificant or encumbered a minimal tax. the FDF rule terms; b. human organs imported by medically recognized institutions or by hospitals and whole human blood imported by the required authorization holders; c. works of art created by artists-painters or sculptors that they have imported or imported on Swiss territory, subject to art. 54, al. 1, let. c; d. goods which are admitted free of duty under art. 8, al. 2, let. b to d, g and i to l, LD; e. goods under art. 23, al. 2, no. 8, which are imported by a company within the meaning of art. 23, al. 2, ch. 8, as part of a delivery or transported on Swiss territory by such airline, if it acquired them before import as part of a delivery and they are used after importation for giving own entrepreneurial activities entitled to deduction of input tax (art. 28); f. who were taxed according to the regime of export (art. 61 LD) and goods which are returned to the sender on the territory of Switzerland without having been modified, as long as they have not been exempt from tax because of their export; If the amount of the tax is important, the exemption held by refund; art. 59 shall apply by analogy; g. electricity and the natural gas brought in lines; h. goods exempt under treaties international; i. goods imported in Switzerland for temporary in the sense of art entry. 9 and 58 LD or inward by the refund to the senses of the art. 12 and 59 LD, subject to art. 54, al. 1, let. d; j. goods which are temporarily imported on Swiss territory to be worked way on the basis of a contract for services by a person liable to tax in Switzerland and who are taxed according to the plan of development assets with payment obligation conditional (suspension system, article 12 and 59 LD); k. goods that have been exported for temporary admission to the senses of the art. 9 and 58 LD or outward processing way on the basis of a contract for services within the meaning of art. 13 and 60 LD and which are returned to the sender on Swiss territory, subject to art. 54, al. 1, let. e; l. goods which have been exported under the regime of export (art. 61 LD) to be worked way abroad on the basis of a contract and which are returned to the sender on Swiss territory, subject to art. 54, al. 1, let. f. federal Council may exempt tax on imports the goods he admitted free of customs duties under art. 8, al. 2, let. a, LD.
RS 631.0 art. 54 calculation of the tax, the tax is calculated: a. on the consideration, if the goods are imported under a contract of sale or commission; b. on the consideration, for deliveries or work as part of a contract for services for which the goods put into free circulation (art. 3, let. d, no. 2) have been used (art. 48 LD) and which are executed by a person not entered in the register of taxable persons in Switzerland; c. on the consideration for work (art. 3, let. d, c. 2) performed abroad on works of art created by artists-painters or sculptors, on behalf of these, provided that they themselves have imported or imported these works on Swiss territory; d. on the consideration for the use of goods imported for temporary under arts admission. 9 and 58 LD, provided that the tax on this consideration is important; If the temporary use has given place has no consideration or that only a reduced consideration was required, the crucial consideration is that which would have been invoiced to a third party independent; e. on the consideration for work (art. 3, let. d, c. 2) carried out abroad on goods that have been exported for temporary admission under arts. 9 and 58 LD or to a passive development way, on the basis of a contract for services, according to the art. 13 and 60 LD and returned to the sender on the territory Switzerland; f. on the consideration, for work (art. 3, let. d, ch. 2) carried out abroad on goods which have been exported under the export procedure (art. 61 LD) to be worked way as part of a contract for services and which are returned to the sender on the territory of Switzerland; (g) on the value market in other cases; is considered market value everything that an importer should pay at the point of importation, to an independent provider in the country of origin of the goods, after the birth of the tax debt within the meaning of art. 56 and in conditions of free competition, to get the same goods.
If tax has been calculated on the basis of the consideration, the amount paid or payable by the importer or a third party in his place under art. 24 is critical, subject to art. 18, al. 2, let. h. in the event of subsequent modification of the consideration, the art. 41 shall apply by analogy.
As long as they are not already included, the following should be included in the calculation base:
a. taxes, customs duties and other taxes due outside Switzerland and on import, with the exception of the VAT to perceive; b. costs of transport or shipping of goods and all related benefits to the place on Swiss territory to which goods must be sent after the birth of the tax debt referred to in art. 56; If this place is unknown, the place of destination is the place in Switzerland where transshipment is carried out after the birth of the tax debt.
If there is doubt as to the accuracy of the customs declaration, or indications of value are lacking, the AFD can proceed, within the limits of its power of appreciation, with an estimate of the basis of calculation of the tax.
During the establishment of the basis of calculation of the tax, prices or values denominated in foreign currency must be converted into Swiss francs at the rate of Exchange (sale) quoted on the eve of the birth of the tax debt referred to in art. 56 RS 631.0 art. Tax 55Taux the import tax rate is 8%, subject to para. 2. it is of 2.5% on the importation of the goods referred to in art. 25, al. 2, let. a. new content according to chapter I of the O from 21 Apr. 2010 regarding the temporary increase in the rate of VAT for the additional funding of GOT it, comes into force on Jan. 1. 2011 to Dec. 31. 2017 (2010 2055 RO).
Art. 56 birth, prescription and payment of tax debt tax debt arises at the same time as the customs debt (art. 69 LD).
The taxable person referred to in art. 51, which paid the tax by the PCD has a payment deadline of 60 days from the billing date; imports, which are reported verbally in tourist traffic for the placing under a customs procedure are excluded.
With respect to the provision of security, facilities may be granted if the collection of the tax is not compromised.
The tax liability is prescribed at the same time as the customs debt (art. 75 LD). The limitation is suspended as long as tax criminal proceedings based on this law is ongoing and that it was announced to the debtor (art. 104, para. 4).
If tax is changed due to a retrofitting of the consideration, in particular, due to a change of the contract or an adjustment of the price agreed between closely related companies, on the basis of recognized guidelines, the amount of tax too low must be announced to AFD within 30 days from this adaptation. May be dispensed to the announcement and adaptation of the tax if the tax due may be deducted in respect of input tax in accordance with art. 28 RS 631.0 art. 57 interest interest is due if the tax is not paid on time.
The obligation to pay default interest begins: a. at the end of the payment period granted, when the payment is made by the PCD; (b) at the end of the payment period granted, when the tax is levied on earnings under art. 54, al. 1, let. d; c. the repayment date, when the amounts of tax paid wrongly are seen later; d. at the birth of the tax debt referred to in art. 56, in other cases.
The obligation to pay default interest exists for a procedure of appeal or when payments by instalments.
Art. 58 exceptions to the obligation to pay no interest on late payment interest is viewed in the following cases: a. tax debt is guaranteed by a deposit in cash; (b) the goods put into free circulation (art. 48 LD) were taxed temporarily (art. 39 LD) and the importer was entered in the register of taxable persons in the territory Switzerland at the time of acceptance of the customs declaration; c. goods which have been imported by a registrant to the registry taxable persons in Switzerland and who were taxed with conditional payment obligation (art. 49, 51, para. 2, let. b, 58 and 59 LD) was reported to be placed under another Customs procedure (art. 47 LD); d. goods that have been stored without that securities have been required (art. 51, al. 2, let. has) , and 62, al. 3, LD) have been declared to be placed under another Customs procedure, when the person who could have economically when the warehouse was entered in the register of taxable persons in Switzerland; e. property are taxed a periodical for the customs procedure collective Declaration (art. 42, para. 1, let. c) (, LD) or afterwards on the basis of a simplified customs procedure (art. 42, para. 2, LD) and the importer was entered in the register of taxable persons in Switzerland at the time of their importation.
RS 631.0 art. 59 right to the reimbursement of taxes and prescription tax levied or erroneously gives right to refund.
The tax levied or erroneously, or tax which is more due as a result of a subsequent tax under art. 34 and 51, al. 3, LD or re-export of goods under art. 49, al. 4, 51, al. 3, 58, al. 3, and 59, al. 4, LD, is not refunded if the importer is registered in the register of taxable persons in Switzerland and that he can deduct in respect of the input tax under art. 28, the tax paid or due to AFD.
The right to the refund prescribed by five years from the end of the calendar year during which it was born.
The limitation period is interrupted by any exercise of this right to AFD.
Is suspended so that is pending an appeals procedure on the right that the applicant argues.
The right to the reimbursement of tax levied or erroneously prescribed in all cases by 15 years from the end of the calendar year during which it was born.
RS 631.0 art. 60 refund because of re-export on request, import tax is refunded if the terms of a deduction of input tax under art. 28 do not exist and one of the following conditions is met: a. the unmodified goods are re-exported without having previously given to a third party as part of a delivery in Switzerland and have been used before; b. property were used in Switzerland but are re-exported due to the cancellation of the delivery; in this case, the rebate includes tax calculated on the consideration due to the use of the property or loss of value suffered because of their use, or the tax on the amount not paid rights fees due under federal legislation other than Customs and import duties.
The tax is refunded only under the following conditions: a. the re-export takes place within five years from the end of the calendar year during which the tax was levied; b. There is evidence that good re-exported is one that had been imported.
In some cases, the refund may depend on a statement made in the foreign country where the good has been imported.
Refund requests must be presented when goods are reported for the export procedure. Subsequent claims may be taken into account if they are handed in writing to AFD within 60 days following the establishment of the export document with which goods were taxed according to the regime of export (art. 61 LD).
RS 631.0 art. 61 refund interest refund interest is paid until the payment: a. in the event of reimbursement of tax levied or erroneously according to art. 59: from 61 the day following receipt of the written request by the AFD; (b) in the case of tax refund because of re-export under art. 60: from the 61 day which follows the receipt of the request by the AFD; (c) in the case of systems with a conditional payment obligation (art. 49, 51, 58 and 59 LD): from the 61 day following the clearance of the customs regime.
The 60-day interest-free period begins to run when: a. the necessary documents to the findings of fact and the assessment of the request came to AFD; b. appeal against assessment decision meets the requirements provided for in art. 52 of the Federal Act of 20 December 1968 on administrative procedure; (c) the basis for the calculation of the tax on the consideration referred to in art. 54, al. 1, let. d, have been brought to the knowledge of the AFD.
Refund interest is not paid if tax under art. 64 RS RS 172.021, Art. 631.0 62 competence and procedure tax on imports is perceived by the AFD. It stops the required instructions and takes the necessary decisions.
The bodies of the AFD are empowered to carry out the necessary investigations to verify relevant elements for the taxation. The art. 68 to 70, 73 to 75 and 79 shall apply by analogy. Investigations which must be conducted with taxpayers on Swiss territory may, in agreement with the AFC, be entrusted to the latter.
Art. 63 postponement of payment of tax
Subject importers registered with the AFC, which establish their accounts according to the effective method can declare the tax on the importation of goods in the periodic statement that they give to the FTA rather than pour it to AFD (postponement of payment of tax), as long as they import and export goods regularly and that regularly results in large surpluses of prior tax.
If goods imported under the procedure to report are shaped or processed on Swiss territory, the FTA may allow the taxable person to deliver these goods tax-free to other payers.
The federal Council shall regulate the details of the procedure for postponement of payment of tax.
Art. 64 the tax on the importation of goods may be provided in whole or in part in the following cases: a. property in the custody of the AFD or placed under the regime of (art. 49 LD) transit, customs warehousing procedure (art. 50 to 57 LD), temporary admission (art. 58 LD) or inward (art. 59 LD) are totally or partially destroyed by accident or force majeure cases or with the consent of authorities; b. of goods put into free circulation are totally or partially destroyed or re-exported under a decision of the authorities; c. due to special circumstances, the subsequent perception (art. 85 LD) of the amounts due would represent a disproportionate burden for the debtor referred to in art. 51; d. the trustee (e.g. forwarding) customs declaration cannot transfer tax due to the insolvency of the importer and the latter, at the time of acceptance of the customs declaration, was entered in the register of taxable persons in Switzerland; the insolvency of the importer is allowed if the agent's claim seems seriously put at risk.
The General Directorate of customs rules on delivery of the tax on the basis of a written application together with the supporting documents.
The time of filing of the application is: a. for assorted taxation to a unconditional debt: one year from the establishment of the import document on the basis of which the tax on imports was determined; b. for assorted taxation of a conditional debt: a year from the clearance of the chosen customs regime.
RS 631.0 title 5 Procedure applicable to the tax operations carried out on Swiss territory and tax General Chapter 1 provisions acquisitions of procedure art. 65. the FTA is responsible for determination and perception of the operations carried out on Swiss territory tax and tax on acquisitions.
It shall adopt the decisions necessary to a determination and a tax collection in compliance with the law insofar as these decisions are not only expressly to another authority.
It shall publish without delay new practices, except for those that have an exclusively internal character.
The acts of the administration must be performed without delay.
The administrative burden of tax collection results for the taxable person must not go beyond what is necessary for the application of this Act.
Chapter 2 rights and obligations of the taxable person art. 66 declaration of liability and withdrawal of the notice the taxable person within the meaning of art. 10 must be announced to the AFC spontaneously and in writing within 30 days following the beginning of its liability. The AFC shall provide a non-transferable number, in accordance with the Federal law of 18 June 2010 on the business identification number; This number is registered.
When the tax liability ends in accordance with art. 14, al. 2, the taxable person must announce it to the AFC in writing within 30 days of the end of entrepreneurial activity, but at the latest at the end of the liquidation procedure.
One who is subject to tax on acquisitions only (art. 45, para. 2) must report in writing to the AFC within 60 days following the end of the calendar year during which the conditions of liability are fulfilled and at the same time declare its acquisitions.
RS 431.03 new content of the sentence according to point 2 of the annex to the Federal ACT of 18 June 2010 on the business identification number, in effect since Jan. 1. 2011 (2010 4989 RO; FF 2009 7093).
Art. 67 tax representative to fulfil its obligations to procedure, the taxable person who has no home or headquarters in Switzerland designates one representative who is domiciled or headquartered in Switzerland.
In the case of group taxation (art. 13), the tax group, to fulfil its obligations of procedure, means a representative who has his/her home or headquarters on the territory of the Confederation.
The appointment of a representative under paras. 1 and 2 does not have a permanent establishment within the meaning of the provisions on direct taxes.
Art. 68 obligation to provide information the taxable person must fill in consciousness the AFC on the facts that may influence decisively the finding of liability or the tax calculation and him back the necessary documents.
Protection of professional secrecy under the Act is reserved. Holders of professional secrecy are required to present their books and relevant documents; they can hide the name and address of the customers or replace them with codes, but the name of the locality should be readable. In case of doubt, the president of the competent court of the federal administrative court, on request of the AFC or the taxable person means neutral experts as a control body.
Art. 69 right to information the AFC provides information within a reasonable time the taxpayer in writing requesting to be informed of the consequences, VAT, a concrete situation described with precision. The information given is binding for the taxable person who asked the question and the AFC; It can refer to any other situation.
Art. 70 accounting and keep parts the taxable person must keep books and relevant documents in accordance with the principles of commercial law. The FTA may exceptionally fix obligations going beyond the provisions of commercial law if these constraints are essential to a correct perception of the tax.
The taxable person must be duly kept its books of account, vouchers, business documents and other relevant documents until the expiry of the absolute limitation of the tax claim (art. 42, para. 6). Art. 958f of the code of obligations is reserved.
Commercial documents necessary for computing benefits to oneself or the amount of the subsequent adjustment of tax on real estate should be kept for 20 years (art. 31, para. 3, and 32, al. 2).
The federal Council shall regulate the conditions under which the parts necessary for the execution of the tax under this Act may be transmitted and stored paperless.
RS 220 news content of the sentence according to section 4 of the annex to the LF of 23 Dec. 2011 (accounting law), in force since Jan. 1. 2013 (2012 6679 RO; 2008 1407 FF).
Art. 71 delivery of counting the taxable person is required to give spontaneously count the tax debt to the AFC, in the prescribed form, within 60 days following the end of the accounting period.
If the tax liability ends, the period begins to run from that moment.
Art. 72 correcting errors in counting the taxable person who notices errors in counting when establishing its annual accounts must correct at least in established count for the period during which falls on the 180 day following the end of the current fiscal.
The taxable person is required to correct errors discovered in accounts of the previous fiscal periods provided that the claims of these fiscal periods are not entered in force later or prescribed.
Subsequent corrections of accounts must be made in the form prescribed by the AFC.
If the present count of difficult to identify systematic errors, the AFC can provide facilities to the taxable person in accordance with art. 80 Chapter 3 Obligation of the third party information art. 73. at the request of the AFC, the third party referred to in para. 2 are required to: a. provide free of charge the information necessary for the determination of liability or the calculation of the tax of a taxable person claim; (b) grant free access to books and records, the supporting documents to the business documents and other documents, insofar as the necessary information can be obtained by the taxable person.
Are required to provide information the third party: a. that may be taxable persons; b. that are responsible for payment of the tax together with the taxable person or in place of the latter c. who have received or made benefits; d. who hold a controlling interest in a company subject to the imposition of group.
Protection of professional secrecy under the Act is reserved.
Chapter 4 rights and obligations of authorities art. 74 obligation of secrecy
Anyone who is responsible for the enforcement of this Act or is involved in its execution shall, in respect of other official services and third parties, to keep the secret on the facts which he has knowledge in the exercise of its functions and to refuse the consultation of official documents.
The obligation to maintain secrecy does not apply: a. in cases of administrative assistance referred to in art. 75 or the obligation to denounce a punishable act; b. the bodies or administrative, the FDF has consented to the authority responsible for enforcement of this Act to provide information; (c) in a case to authorities responsible for prosecution for debts and bankruptcy or when there is condemnation of crimes committed in debt collection or bankruptcy that harm to the AFC; d. at the following information contained in the register of taxable persons : number under which the taxable person is registered, address and economic activity, beginning and end of the subject.
New content according to point 2 of the annex to the Federal ACT of 18 June 2010 on the business identification number, in effect since Jan. 1. 2011 (2010 4989 RO; FF 2009 7093).
Art. 75 administrative assistance the tax authorities of the Confederation, cantons, districts, boroughs and Commons lends assistance in the performance of their duties; they must, for free, to make suitable communications, give the necessary information and allow the consultation of records.
The administrative authorities federal and institutions and firms independent Feds and all the authorities other than those referred to in para. 1 have the obligation to inform the AFC if the requested information can influence enforcement of this Act or the tax collection; the information is provided free of charge. The documents must be given free of charge to the FTA if she so requests.
Information may be refused if the defence of important public interests so requires or if it transpires that intelligence would considerably hinder the authority requested in the performance of its task. The postal and the telecommunications secrecy must be saved.
The federal Council knows challenges dealing with the duty to provide information incumbent on the federal administrative authorities. The federal court hears challenges dealing with the duty to provide information incumbent on the authorities of the cantons, districts, boroughs and municipalities (art. 120 of the Act of 17 June 2005 on the federal court) if the cantonal government has rejected the request for information.
Tasks of public law organizations, as part of these duties, the same obligation to inform the authorities; the al. 4 shall apply by analogy.
RS 173.110 art. international administrative 75aAssistance the AFC can, within its powers, given to foreign authorities, at their request, the administrative assistance necessary for the performance of their tasks, particularly to ensure the correct application of legislation on value added tax and to prevent, discover and prosecute violations of this legislation, if an international treaty so provides.
She performs administrative assistance in application of art. 115a to 115i LD.
Introduced by section 3 of the annex to the Federal ACT on Sept. 28. 2012 on tax administrative assistance, in effect since Feb. 1. 2013 (2013 231 RO; FF 2011-5771).
RS 631.0 art. 76 automated treatment and conservation of the AFC data is authorized to process the data and information necessary for the determination and collection of the tax, including data on prosecutions and to administrative or penal sanctions. She manages the files as well as the means of treatment and conservation of data needed.
The federal Council enacts the provisions relating to the Organization, to treatment and conservation of data and information, including those which regulate the data to be entered, access to data, permissions of treatment, the duration of retention of data, their deletion and protection against any undesirable changes.
The FTA may allow those responsible to determine and to collect the VAT within AFD to check the data and information they need online. The provisions governing the obligation to maintain secrecy and administrative assistance (arts. 74 and 75) are applicable.
The records under this provision includes originals.
Art. 77 audits the AFC checks that taxpayers have respected the obligation to advertise, they stopped their counts and that they have paid the tax.
Art. 78 control the AFC can perform checks from taxpayers to the extent necessary to establish the facts. To this end, taxpayers must give him access to their accounts as well as the supporting documents related thereto. This obligation also applies to the third party required to provide information under art. 73, al. 2. the requisition of all the parts of the taxable person is similar to a control.
The control must be notified in writing. The FTA may exceptionally refrain to announce it if circumstances warrant.
The taxable person may require a control on the basis of a reasoned request. This control is done in the two years following the filing of his application.
The control is closed within a period of 360 days by an estimate notification, indicating the amount of the tax claim for the controlled period.
Findings with respect to third parties which are made during an inspection made under paras. 1 to 4 from a bank or a savings bank in the sense of the law of 8 November 1934 on the banks, with the Swiss National Bank, with a central issuance of letters of guarantee, a trader of securities within the meaning of the Act of March 24, 1995 on scholarships or infrastructure of the financial markets within the meaning of the law of 19 June 2015 on the infrastructure of the financial markets may be used only in the frame the application of this Act. Professional secrecy under the Act on banks, the Stock Exchange Act and the infrastructure of the financial markets Act must be respected.
RS RS RS 958.1 954.1 952.0 new content according to Chapter 6 of the appendix to the L of 19 June 2015 on the infrastructure of financial markets, in effect since Jan. 1. 2016 (2015 5339 RO; FF 2014 7235).
Art. 79 taxation by way of estimating if the accounting documents are missing or incomplete or that the results presented by the taxable person clearly not match reality, the AFC shall, within the limits of its power of assessment, taxation by estimate.
The tax claim is established by a notification of estimate.
Art. 80 facilities if the exact establishment of essential facts for the calculation of the tax causes an excessive burden for the taxable person, AFC granted facilities and allows him to calculate tax by approximation as long as there is no decrease or increase in the amount of the tax or any significant distortion of competition and that this does not excessively complicate counts other payers or tax audits.
Chapter 5 procedures of decision and action art. 81 principles the Federal Act of 20 December 1968 on administrative procedure shall apply, excluding the art. 2, al. 1. the authorities establish Office the relevant facts.
The principle of the free assessment of evidence shall apply. The acceptance of evidence should not depend exclusively on the presentation of specific evidence.
RS 172.021 art. 82 decisions of the AFC the AFC makes, officio or at the request of the taxable person, all the decisions necessary for collection of the tax, especially in the following cases: a. the existence or extent of the liability is disputed; b. registration in the register of taxable persons or radiation is disputed; c. the existence or the extent of the tax claim, of joint and several liability or of the right to the refund of tax is contested; d. the taxable person jointly responsible people pay no tax; e. other obligations based on this Act or orders of execution are disputed or are not met; f. the authority determines in a particular case to preventively taxability, tax claim, the basis of calculation, the applicable rate or joint and several liability, as a result of a request or because the measure is necessary.
The decisions are notified in writing to the taxable person. They must be properly motivated and indicate remedies.
Art. 83 claim the AFC decisions may be the object of a claim within 30 days following their notification.
The claim must be made in writing to the AFC. It must indicate the conclusions, the reasons and evidence, and the signature of the claimant or his representative. The latter must prove its powers of representation by producing a written power of attorney. The evidence must be specified in the appeals brief and annexed to the latter.
If the claim does not meet these conditions or the conclusions or the reasons do not have clarity required, the AFC is outsourced to the claimant an extension of short duration so that it regulates its claim. She advised that, if he does not use this possibility within the time limit, it will decide on the basis of the record or, if the conclusions, patterns, signature or the power of Attorney is missing, it will declare the claim inadmissible.
If the claim is filed against a decision of the AFC motivated in detail, it is transmitted as a resort, at the request of the author of the claim, or with his consent, to the federal administrative court.
The proceedings, notwithstanding the withdrawal of the claim, if clues suggest that the contested decision is not in accordance with the law.
Art. 84 expenses and allowances in General, the decision-making procedure and the grievance procedure do not place the collection of fees. No compensation is allocated to the parties.
Regardless of the outcome of the proceedings, proceedings fees can be the responsibility of the person or authority that has caused them by his fault.
Art. 85 review, interpretation and rectification review, interpretation and correction of estimate notifications, decisions and decisions on claim the AFC are governed by arts. 66 to 69 of the Act of 20 December 1968 on administrative procedure.
RS 172.021 Chapter 6 Perception art. 86 tax the taxable person shall pay the tax debt, born during a settlement period in the 60 days following the end of that period.
If the taxable person does no payment or pays an amount clearly too low, the AFC committed after a lawsuit aimed at the recovery of the amount provisionally due for the accounting period concerned. If the taxable person does not count or he establishes a clearly incomplete count, the AFC determines, within the limits of his power of discretion, the amount provisionally due.
The opposition formed by the taxable person caused the opening of the release procedure. The lifting of the opposition is the responsibility of the AFC proceeding decision and a complaints procedure.
The decision on the opposition may be claimed from the AFC within ten days of its notification. Subject to para. 5, the decision on claim is final.
If the AFC determined the amount provisionally due on the basis of his discretion under para. 2, the decision on complaint can be appealed before the federal administrative court. This appeal has no suspensive effect, unless ordered by the Court following a justified request. The federal administrative court adjudicates as a last resort.
Art. 85A of the Federal law of April 11, 1889, on debt collection and bankruptcy (LP) is not applicable.
The recovery of an amount of tax under para. 2 does not affect the setting of the final tax claim, governed by arts. 72, 78 and 82.
The taxable person can provide collateral within the meaning of art. 93, al. 7, in lieu of the payment of the tax.
Upon receipt of payment or securities, the AFC withdraws the charges filed.
RS 281.1 art. 87 default interest in case of delay in payment of the tax, interest is due without warning.
No interest is due if the subsequent perception results from an error which would have resulted in Confederation financial harm if she had been properly treated.
Art. 88 refund if tax count shows a surplus in favour of the taxable person, the surplus shall be refunded.
Are reserved: a. reconciliation of surplus with tax debts resulting from imports, even if these debts are not yet due; (b) the allocation of the surplus to the creation of the securities referred to in art. 94, al. 1; c. the allocation of the surplus to debt compensation between federal services.
The taxable person may request the refund of an amount of tax not due until the tax claim is not the subject of a decision entered into force.
If the repayment of the surplus, according to para. 1 or restitution according to para. 3 takes place more than 60 days after receipt by the AFC of the count or the request for return, refund interest is paid from the 61 day and until payment.
Art. 89 pursuit if the tax, interest, fees or fines are not paid, the AFC committed a further and takes the necessary measures in the civil law and the law of enforcement.
If a tax debt or a fine fixed by a decision not yet entered into force is contested, the AFC makes a decision. Final marshalling is performed while this decision entered into force.
By opposition, the taxable person opens the release procedure. The release of the opposition is the AFC.
And the decisions on claim of AFC entered in force which relate to tax, interest, fees or fines are considered as enforceable judgements in accordance with art. 80 LP.
The tax claim exists independently because it is produced or not in an official inventory or in a call to creditors.
Amounts of tax applicable in proceedings for enforcement represent costs of realization.
When warranted, the AFC may waive recovery tax if the introduction of a lawsuit has no chance of success.
RS 281.1 art. 90 easy payment if the payment of the tax, interest and fees within the time limit is particularly serious consequences for the taxable person, the AFC can extend the payment deadline or allow a staggered payment.
The FTA may subordinate the granting of credit facilities to the provision of adequate security.
The payment facilities granted are cancelled if the circumstances that justified their granting disappeared or the conditions to which they are subject are not met.
The filing of a request for payment facilities does not suspend the enforcement procedure.
Art. 91 limitation of the right to demand the payment of tax the right to demand the payment of the tax debt, interest and fees be barred after five years from the entry in force of the claim.
The prescription is suspended until the debtor cannot be pursued on the territory of the Confederation.
The limitation period is interrupted by any act tending to recovery, all suspended on the part of the AFC and any act of the taxable person to the exercise of his right.
The interruption and suspension of the limitation period have effect with respect to all the debtors.
The right to demand payment of the tax is prescribed in all cases by ten years from the end of the year during which it entered into force.
When a revenue claim is the object of an act of default of property, the prescription of the right to demand payment of the tax is governed by the LP.
RS 281.1 art. 92 the AFC tax may give in the following cases the taxable person delivery total or partial tax set and entered into force: a. the taxable person has failed for an excusable reason, to charge and collect tax, the subsequent tax transfer is not possible or cannot reasonably be required of him and it appears that payment of the tax would lead to very heavy consequences; b. the taxable person is paying tax only because it didn't respected requirements of form or that he committed errors for organizational reasons and it is obvious - or the taxable person can prove - that the Confederation is no financial prejudice; c. the taxable person found himself, for excusable reasons, unable to meet its obligations but it can later prove or establish credibly that the taxation by way of an estimate of the AFC was too high; the delivery of the tax may be granted only up to the amount taxed too much.
In bankruptcy court, the FTA may also grant a tax discount or waive request collateral for its claim.
The application of tax should be directed to the AFC; She must be motivated in writing and include the necessary evidence. No claim may be filed against the decision of the AFC. This decision may be appealed to the federal administrative court.
The filing of a request for surrender of the tax does not prevent the collection of a tax set and entered into force.
The procedure of tax free. However, all or part of the costs can be charged to the applicant if he filed a manifestly unfounded application.
The federal Council specifies the conditions and the procedure of tax.
Chapter 7-security tax art. 93 collateral the AFC can apply in the following cases of securities for tax, interest, or fees, even when they are not fixed and entered in force nor payable:
a. the collection in time seems threatened; (b) the debtor is making arrangements to leave his home, its headquarters or its permanent establishment in the territory of the Confederation, or to write off the Swiss commercial register; c. the debtor is in default; d. the taxable person takes over all or part of a bankrupt company; (e) the taxable person recovering from accounts mentioning clearly amounts to reality.
If the taxable person does not to be released from liability (art. 11) or opting for taxation of benefits excluded from the scope of the tax (art. 22), the FTA may require it to provide securities under para. 7. demand for collateral must indicate the legal cause of the guarantee, the amount requested and the institution to which the guarantee must be filed; It is considered to be an order of seizure within the meaning of art. LP 274. No claim may be filed against the demand for safety.
Demand of safety may be appealed before the federal administrative court.
Appeal against applications for security has no suspensive effect.
The notification of the decision on the tax claim is worth opening of action within the meaning of art. 279 LP. The introduction of the continuation period from the entry into force of the decision on the tax claim.
The collateral must be provided in the form of deposits in cash, solvent solidarity bonds, bank guarantees, mortgage schedules or mortgages, policies of life insurance with a cash value, of bonds, denominated in francs, Swiss debtors, or obligations of Fund issued by Swiss banks.
RS 281.1 art. 94. other measures relating to securities a resulting surplus of tax for the taxable person count can be used in the following purposes: a. to compensate for tax debts resulting from previous fiscal periods; b. to offset future tax liabilities, if the taxable person is in arrears in the payment of the tax or the tax claim is threatened for other reasons; the amount taken into account is credited with interest at the rate of the refund interest for the period of the 61 day after receipt of the tax by the AFC until reconciliation; c. to compensate for a security required by the FTA.
If the taxable person has no domicile or head office in the territory of the Confederation, the FTA may also request the filing of security interests under art. 93, al. 7, to ensure future tax liabilities.
Delay repeated in the payment of tax, the FTA may compel the taxable person to pay installments every month or twice a month.
Art. 95 radiation of the commercial register a corporation or a permanent establishment of a foreign company cannot be removed from the Swiss commercial register as long as the AFC has not notified to the office of the competent trade register that taxes are paid or guaranteed.
Title 6 provisions criminal art. 96 subtraction of tax is punished with a fine of 400,000 francs at most anyone who, intentionally or negligently, reduced the tax at the expense of the State debt: a. by not declaring all its revenue, inflating revenue from operations exempt, by not declaring all expenses that are subject to the tax on acquisitions or by declaring too many expenses giving right to the deduction of input tax , as part of a fiscal period; b. by getting an undue refund; c. by getting an unjustified tax rebate.
Anyone who transfers the tax subtracted in the cases mentioned in para. 1 a right giving form to the deduction of input tax is punished with a fine of 800 000 francs at most.
Anyone reduced the tax debt at the expense of the State declaring the determinants for the establishment of tax in accordance with the truth, but as mistakenly tax is punished with a fine of 200,000 francs at most so, intentionally, it does not properly clear or clear guidelines legal provisions from the authority or published clear practice and that it only informs not prior authority in writing. Anyone who is negligent is punished with a fine of 20,000 francs at most.
Will be punished with a fine of 800 000 francs to the anyone who reduces the tax at the expense of the State debt: a. by not declaring not goods, by declaring them incorrectly or by concealing them, intentionally or negligently, when imported; (b) giving no information or giving false or incomplete, intentionally, as part of a check carried out by the authority or an administrative procedure to establish the tax claim or delivery tax.
The attempt is punishable.
If the tax advantage is obtained on the basis of a wrong count, of tax evasion is punishable only if the error has not been corrected within the time limit (art. 72, para. 1).
Art. 97 fixing the penalty and qualified tax evasion the fine is set according to art. 106, al. 3, of the criminal code (CP); art. 34 CP can be taken into account by analogy. If the advantage gained is greater than the maximum amount of the penalty, the fine can be double the tax benefit in the event of intentional offence.
In case of aggravating circumstances, the maximum amount of the fine is increased by half. The fine can be combined with a custodial sentence of more than two years. Are deemed to be aggravating circumstances: a. to recruit one or more persons to commit a breach of VAT legislation; b. committing by profession of violations of the legislation on VAT.
RS 311.0 art. 98 violations of obligations of A procedure under the Act is liable to a penalty under another provision, is punished of fine one who, intentionally or negligently: a. is not the obligation of the taxable person to advertise; b. does not count on time despite a summons; c. declares not tax for the accounting period during which it took birth; d. does not duly collateral required; e. don't is not, does not, does not, or does not produce proper books of accounts, vouchers, the business documents and other relevant documents; f. Despite a summons, does not required information, provides incorrect information, or does not or inaccurately declare the data and the property key for the collection of tax or to liability control; g. been included in bills tax due or different from the amount of the; h. mentions a registration number to pretend that it is entered in the register of taxable persons; i. Despite a summons, complicated, hinders or prevents the proper conduct of a control.
Art. 99 receiving anyone acquires, receives a gift pledge or holds another way, conceals, helps drain or puts into circulation of goods while he knows or must presume that the import tax that strikes has been removed intentionally incurs the penalty applicable to the offender.
Art. 100 offences in a company if the predictable fine does not exceed 100,000 francs and it appears the investigation concerning individuals punishable under art. 6 CCA involves investigations out of proportion to the penalty, the authority may decline to prosecute these people and condemn the company (art. 7 CCA) to the payment of the fine.
RS 313.0 art. 101 contest of offences art. 7, 9, 11, 12, al. 4, and 13 CCA are not applicable.
A conviction under art. 98, let. a, of this Act does not preclude a conviction under the art. 96 and 97.
The conviction under art. 14 DPA excludes the application, connection with the same Act, art. 96 and 97 of this Act.
If the punishable act is both a subtraction or a withholding of tax on imports and a breach of other federal provisions repressed by the AFD, the penalty is sanctioning the most serious offence; It can be increased in proportion.
If, because of one or several acts, the author realizes the constituent elements of several offences which fall into the AFC, the penalty is that the most serious offence; It can be increased in proportion.
RS 313.0 art. 102 denunciation spontaneous when the taxable person denounces an offence under this Act before the competent authority any knowledge, is not the object of a criminal prosecution if it meets the following conditions: a. it reasonably supports the administration in the determination of the amount of tax that must be paid or reimbursed; b. it makes every effort to pay the tax that must be paid or reimbursed.
When a non-taxable person denounces an offence within the meaning of this Act it committed or in which she participated, does not change the object of a criminal prosecution.
Spontaneous disclosure of a legal person must be made by one of its organs or of its representatives. Joint and several liability (art. 12, para. 3, DPA) of this body or the representative is thrown and is not the subject of a criminal prosecution.
The correction of the count according to art. 72, al. 2, is deemed to be spontaneous denunciation.
RS 313.0 art. 103 continued the criminal, CCA is applicable to the criminal prosecution, except for the art. 63, al. 1 and 2, 69, al. 2, 73, al. 1, last sentence and 77, al. 4. the criminal prosecution of offences lies with the AFC in operations carried out in Switzerland tax and tax on acquisitions, and AFD on imports tax.
In criminal cases which are closely related and belong to both AFD and AFC, AFC may decide to join the procedures before one of the two authorities in agreement with the AFD.
The authority may waive prosecution if the author's guilt and the consequences of his act are few important (art. 52 CP). In this case, it makes an order of non or ranking.
If the competent authority is responsible to continue and judge other offences sanctioned by the DPA, para. 1 applies to all offences.
RS 313.0 RS 311.0 art. 104 procedural guarantees the accused has the right to fair criminal proceedings in accordance with the Constitution and the laws of criminal procedure.
The accused has no obligation to testify against himself in a criminal procedure.
Information provided by the defendant in the proceedings (art. 68 and 73) tax collection or the means of evidence obtained during a control within the meaning of art. 78 can be used in criminal proceedings only if the accused has consented.
The opening of the investigation must be immediately communicated to the accused in writing, unless important reasons are opposed.
Art. 105 prescription of the criminal action, the right to initiate a criminal prosecution is prescribed: a. for the violation of obligations of procedure: where the tax claim under this breach comes in force; (b) for the tax evasion: six months after the entry into force of the tax claim concerned subject to the let. c and d; c. for the subtraction of tax referred to in art. 96, al. 4: two years after the entry into force of the claim concerned; d. for any subtraction tax on imports: seven years; e. for the offences referred to in art. 99 as well as the art. 14 to 17 DPA: seven years after the end of the fiscal period concerned.
Prescription runs more if a criminal decision or a judgment of first instance was made before the expiry of the limitation period.
The limitation of liability for a benefit or to a refund according to the art. 12 CCA is set: a. in principle, according to art. 42; b. violation of art. 96, al. 4, 97, al. 2, or 99 or the art. 14 to 17 DPA, according to the al. 1 and 2.
The right to pursue criminal proceedings prescribed by five years; the prescription is suspended as long as the accused is located abroad.
RS 313.0 art. 106 recovery and prescription fees and fines the fines imposed in the criminal tax proceedings and the costs resulting from this procedure are collected according to the procedure laid down in art. 86 to 90. Art. 36 CP is applicable.
Art. 91 applies to the prescription of the recovery.
RS 311.0 title 7 final provisions Chapter 1 implementing provisions art. 107 federal Council federal Council: a. set the adjustment of VAT for the beneficiaries within the meaning of art. 2 of the Act of June 22, 2007, on the host State who are not subject; b. defines the conditions under which the tax benefits provided on Swiss territory and the tax on imports can be reimbursed to the purchaser who has their domicile or headquarters in a foreign country, insofar as that country grants reciprocity; the requirements for the deduction of input tax should be basically the same as those that must meet people governed in Switzerland.
The federal Council may issue provisions derogating from this Act with regard to the taxation of operations and the importation of gold and gold coins.
The federal Council shall issue implementing provisions.
RS 192.12 art. Federal Department of Finance FDF the 108: a. fixed rates of interest and remunerative interest taking into account the rates on the market. He adapts them periodically; b. determines the cases in which the interest is not seen; c. determines the limit up to which the minimal amounts of interest are not perceived and remunerative interest minimal amounts are not paid.
Art. 109 advisory body the federal Council may set up an advisory body composed of representatives of taxpayers, the cantons, the scientific community, tax specialists, consumers and the Federal Government.
The advisory body examines the revisions of the Act and its provisions and practices as to their implications for taxpayers and the economy.
It takes a position on the draft revisions and can make recommendations on its own initiative.
Chapter 2 repeal and amendment of law art. 110 repeal of current law the Federal law of September 2, 1999, governing the value-added (VAT) tax is repealed.
[RO 2000 1300 1134, 2001 3086, 2002 1480, 2004 4719 annex c. II 5, 2005 4545 annex c. 2, 2006 2197 annex ch. 52 2673 3243 5379 annex c. II 5, 2007 1411 c. 7 3425 annex c. 1 6637 annex c. II 5 annex]
Art. Modification of existing law 111...
Mod. can be found at the RO 2009 5203.
Chapter 3 provisions transitional art. 112 application of the previous law subject to art. 113, the provisions of the old law as well as their implementing provisions are applicable to all the facts and legal relationships arising before their repeal. The prescription is always governed by arts. 49 and 50 of the old law.
The old law is applicable to the services provided before the entry into force of this act as well as to imports of goods for which the debt in respect of the tax on imports was born before the entry into force of this Act.
The benefits provided in part before the entry into force of this Act are imposed under the old law for this part. The benefits provided in part after the entry into force of this Act are imposed under the new law for this part.
Art. 113 application of the new law to determine if conditions release of liability laid down in art. 10, al. 2, are filled with the entry into force of this Act, the new law shall be applied to taxable under this Act and performed operations in the twelve months preceding.
The provisions on the subsequent adjustment of input tax laid down in art. 32 also apply to benefits for which the right to deduct input tax did not exist before the entry into force of this Act.
Art. 91 except, the new law of procedure applies to all proceedings pending at the entry into force of this Act.
Art. 114 options at the entrance into force of the present law, taxpayers can exercise once again the options that it provides. Insofar as these options must be exercised within a specified period, this period begins to run on the date of the entry into force of this Act.
If the taxable person does not speak in the 90 days following the entry into force of this Act on the options that are available to him, it is assumed to retain the option he chose, as long as the law allows.
Art. 115 change of the rate of tax in the event of change of the rate of tax, the transitional provisions shall apply by analogy. The federal Council changes appropriately limits in art. 37, al. 1. to the statement of the amounts of tax at the old rates, time sufficiently long, defined according to the nature of the delivery of goods and provision of services contracts, must be granted to taxpayers.
Chapter 4 Referendum and entry into force art. 116. this Act is subject to the referendum.
In the absence of a referendum, it comes into force on January 1, 2010. The federal Council fixes the date of the entry into force of the art. 34, al. 3, and 78, al. 4. in the event of a referendum and acceptance of the law by the people, the federal Council shall determine the date of entry into force.
The referendum apply to law deadline expired Oct. 1. 2009 without having been used (FF 2009 3929).
Art. 78, al. 4, comes into force on Jan. 1. 2012 (2011 4737 RO).
Transitional provision of the amendment on March 19, 2010, until the entry into force of a provision corresponding to the law on VAT, benefits that provide them the implementing bodies of the unemployment insurance benefits that these bodies run in the context of the tasks the law assigns to them and those they intend to professional and social welfare and basic professional training and continuous are excluded from the scope of the federal tax on the value added.
RO 2009 5203 * terms for individuals apply to women and men.
RS 101 FF 2008 6277 RO 2011 1167 ch. II 3; FF 2008 7029 status January 1, 2016