¹ The term general term is fixed at 1 ^Er March of the calendar year following the fiscal year. A final or provisional schedule shall be drawn up for this term, in accordance with Art. 162, para. 1, LIFD. The Canton may, however, waive the establishment of provisional statements of less than 300 francs. ¹

² The special term referred to in s. 161, para. 3 and 4, LIFD.

³ For corporations whose business does not coincide with the calendar year (fiscal period under s. 79, para. 2, LIFD), the cantonal administration of direct federal tax can advance the term up to two months after the close of the business year.

¹ The Federal Contributions Administration may authorize the cantonal administration of direct federal tax, on its application, to collect federal direct tax by advance payments.

² A remunerative interest under s. 4 is granted on advance payments.

³ There is no need for a moratorium in the case of advance payments.

¹ Interest starts to run 30 days:

A.

After notification of the final or provisional schedule;

B.

After the initial term for tax reminders (s. 151, para. 1, BEARING);

C.

After the notification of the imposition of fines and decisions on costs within the meaning of Art. 185 LIFD.

² The Federal Department of Finance sets the moratorium interest rate for each calendar year and publishes it in an appendix to this order.

³ The interest rate shall apply, during the calendar year concerned, to all tax claims, fines and charges. The rate of interest applicable at the beginning of a prosecution procedure, however, remains valid until the outcome of the proceedings.

¹ Paid interest shall be granted subject to para. 2:

A.

On advance payments and other advance payments upon receipt of payment up to the original maturity date;

B.

On the assets of taxpayers, also after the initial maturity, provided that such claims come from voluntary payments.

² No interest is paid in the case of a refund within 30 days of receiving the payment.

³ The Federal Department of Finance shall fix the interest rate for each calendar year and publish it in an appendix to this order. The cantons that collect taxes in advance may apply this interest rate beyond the calendar year to the end of the tax year.

¹ Interest on amounts to be repaid is granted on the overpayment resulting from a subsequent reduction of a final or provisional schedule.

² The interest rate for taxes to be refunded corresponds to the rate of interest moratorium according to Art. 3, para. 2.

³ The interest rate applies to all taxpayers' claims in the calendar year concerned.

This Order comes into force on January 1, 1995 and applies for the first time to taxes of the year 1995.