Rs 642.118 Order Of 18 December 1991 On The Delegation Of Functions To The Department Of Finance Federal Direct Tax

Original Language Title: RS 642.118 Ordonnance du 18 décembre 1991 sur la délégation d’attributions au Département des finances en matière d’impôt fédéral direct

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642.118 order on the delegation of powers to the Department of Finance on 18 December 1991 the Swiss federal Council, seen art direct federal tax. 199 of the Federal law of 14 December 1990 on the direct federal tax (LIFD), stop: art. 1 delegation of powers to the federal Department of finance the Department of finance is authorized to stop implementing direct federal tax provisions in the following areas: a. expenses professionals dependent on lucrative activity (art. 26 LIFD); b. tax collection at source (art. 83 to 101, 107, 136 to 139, LIFD), if he already has statutory powers to that effect; c. Regulation of the collection of the tax by instalments (art. 161 al. 1, LIFD) and designation of authorities set the special terms to maturity (art. 161, para. 2, LIFD).

Art. 2 entry into force this order comes into force January 1, 1995.

RO 1992 468 RS 642.11 State 11. July 2006