¹ ... ¹

² To be exempt from tax within the meaning of s. 4, para. 1, let. A ^Bis , of the law, the person who collects an annuity or an allowance for the impotent of a compulsory accident insurance must have the same degree of invalidity or impotence as the person who gives the right to an annuity or an allowance for impotent Federal disability insurance.

³ Relief from the tax for taxable persons who are not able to service in accordance with s. 4, para. 1, let. A ^Ter , of the Act, is governed by the Administrative Instructions for the Federal Disability Insurance for the payment of allowances for impotent by the Cantonal Authorities of the DI.

¹ An infringement is brought to health by military service or civil service (art. 4, para. 1, let. (b) of the Act) where the person who is required to serve is no longer able to serve as a result of a condition or danger of relapse, caused or aggravated in whole or in part by military service or civil service.

² A person who is exempt from health by military service or civilian service is exempt from tax only for the duration of his or her exemption.

Are considered military personnel within the meaning of s. 4, para. 1, let. C, of the law, members of vocational training according to art. 47 and 101 of the Federal Act of 3 February 1995 on the military and military administration (LAAM) ² .

Are considered to be last year in a foreign country, as defined in s. 4 A Of the law, twelve consecutive months during which the Swiss citizen, regardless of his age, was:

A.

Domiciled abroad; or

B.

While abroad, with foreign leave in accordance with military or civil service requirements.

Members who, according to art. 60, para. 1, LAAM ² And art. 3 of the Order of 26 November 2003 on the organisation of the army ³ , are not included in training, are subject to the tax for years during which they do not perform military service that men who are subject to military duties of the same rank, function and age must Accomplish.

For men serving in civil protection, the exemption tax calculated under the Act is reduced by 4 % for each day in the year of coverage and taken into account under s. 24 of the Federal Act of 4 October 2002 on the protection of the population and on civil protection ² .

¹ For taxable persons required to pay federal direct tax on all income earned throughout the year of coverage, the tax calculation period is that of the federal tax.

² For other taxable persons, the tax calculation period is that of the cantonal tax levied for the year of coverage.

³ If neither can be applied. 1 or para. 2, the income of the year of coverage is the basis for calculation.

Capital profits as defined in s. 18, para. 2, Federal Direct Tax (LIFD) Act of December 14, 1990 ² , capital payments replacing periodic benefits, lottery winnings and other similar institutions, allowances obtained on the termination of an activity or the renunciation of an activity, or the renunciation of The exercise of a right, are subject to tax even if, under s. 47 LIFD, they were subject to a special annual tax during the year in which they were made.

The Federal Government's monitoring of tax collection is carried out by the Federal Contributions Administration under the direction of the Federal Department of Finance.

¹ The Federal Contributions Administration ensures the uniform application of federal requirements. It shall adopt the necessary general instructions, determine the form and content of the forms and registers to be used, and approve the computer programmes of the tax authorities.

² It may include:

A.

To order, in the case of a case, investigative measures and to use the powers of investigation of a taxation authority;

B. ¹

To appeal to the Federal Court and to make applications for revision and correction.

³ The personal data and equipment used to establish such data, such as data carriers, computer programs and related documentation, are to be protected from unauthorized manipulation, modification or destruction And flight. The Federal Contributions Administration may issue instructions on the security requirements of the data and ensure that it is coordinated in accordance with the recommendations of the Federal Office of Information Technology. It shall consult the cantons in advance. For controls, para. 2, let. Is applicable by analogy. ²

The cantonal administrations of the exemption tax of the obligation to serve shall ensure the uniform application of the federal requirements in the territory of the canton, shall bear all their instructions to the knowledge of the Federal Administration of the Contributions, and ensure that it receives a duplicate of each decision on appeal.

¹ Where a canton receives jurisdiction to collect the tax of a taxable person and finds that in previous years the collection of the tax has been omitted, it must proceed without delay and its own competence to recall and recover These taxes.

² The taxes of taxable persons who are on leave for a foreign national who are domiciled abroad on December 31 of the year of coverage are fixed and cashed in accordance with s. 25, para. 4, of the Act, by the township in which the taxable person was domiciled before going abroad. ¹

³ ... ²

In addition to the authorities mentioned in art, mutual assistance is required. 24, para. 2, of the law, the cantonal and communal authorities for the assistance of persons in need.

¹ The person who is responsible for the enforcement of the exemption tax law from the obligation to serve, or who is called upon to do so, is obliged, in respect of other official services and private persons, to keep the secrecy of the law Learn in the performance of his or her duties and refuse to consult the official documents.

² Certificates and other medical documents are only available to those directly responsible for exemption from the tax or administrative control of the tax exemption. In addition, they can only be made available in court proceedings in connection with the exemption from the tax.

¹ The cantonal administration of the exemption tax from the obligation to serve maintains the register of all taxable persons announced to the military authorities and the civil service of the canton. ¹

² The register shall contain the data necessary for the recognition of the tax liability, the taxation and the collection of the tax and the establishment of the tax exemption. ²

³ The Register also includes records of men who are required to serve who, pursuant to s. 4 of the Act, are exempt from tax on a temporary or sustainable basis or that benefit from a reduction under s. 13, para. 2, or 19, para. 1, of the Act. Special instructions are reserved for the Federal Contributions Administration. ³

⁴ The Register shall be kept constantly up to date and, at least every three years, verified and compared to military and civilian control. ⁴

⁵ Records that are removed from the register are kept separate for at least ten years after the expiry of the last taxation year.

¹ The cantonal administration of the exemption tax from the obligation to serve shall keep the register of all taxable persons declared militarily or in the civil service in the canton and which are absent from the country.

² A registration must be deleted from the register as soon as the administration has knowledge of a return to Switzerland.

³ Art. 17, para. 2, 4 and 5 shall apply mutatis mutandis.

¹ The tax is collected on an interim basis before the start of the leave for the year of departure and the consecutive years of coverage.

² The tax is collected on the basis of a special declaration. In this case, the taxable income of the taxable person will be taken into account during the deeming years to determine the amount of his taxable income.

³ If it is not possible to determine the likely revenue, the tax is fixed on the basis of the minimum tax.

⁴ If the tax cannot be collected before the start of the leave for foreign nationals, the taxation shall be effected on the return of the taxable person in Switzerland on the basis of a special declaration, subject to s. 38 of the law. Taxation then takes into account the income earned in the years of determining liability.

¹ If, upon the return of a taxable person who is not present in the country, it is necessary for the calculation of the tax to convert the income earned in foreign currency into Swiss francs, the average annual price (average of supply and demand) of The year of coverage.

² The average annual course is set by the Federal Contributions Administration.

¹ Any request must be signed by the hand of the author, contain precise conclusions, and indicate the facts used to motivate them. The means of proof shall be designated in the submission and, if possible, attached to the consignment. Queries that do not meet these requirements will be returned to the sender to whom a short delay will be required to amend them.

² At the same time, the applicant will be notified that, after the expiry of the time limit, the authority will rule on the basis of the documents in the file or that, if the finding, the reasons or the signature are missing, it will declare the application inadmissible.

³ The authorities will deal with requests, regardless of their designation, according to the clear intention of their sender.

¹ The period begins to run the day following the notification of the decision.

² If the time limit is fixed by month or year, it shall expire on the day which corresponds, by its number, to the day on which the period began to run or the last day of that month if there is no corresponding day in the last month.

³ If the last day of the period falls on a Saturday, a Sunday or a declared holiday at the seat of the competent authority or at the domicile of the taxable person, the period shall expire on the first working day following.

¹ Applications must be submitted to the authority or, at its address, to a Swiss post office or to a Swiss representation abroad, on the last day of the deadline.

² Where the taxable person addresses a non-competent authority in good time, the time limit shall be deemed to have been complied with.

¹ The legal deadline cannot be extended.

² The period prescribed by the authority may be extended for sufficient reasons if the party so requests before it expires.

The authority which provides a time limit to the taxable person shall at the same time inform him of the consequences of failure to comply with the time limit; in the case of non-compliance, only those consequences shall be taken into account.

The return for failure to comply with a time limit may be granted if the taxable person has, without his own fault, been prevented from acting within the time limit fixed. The reasoned request for restitution indicating the prevention must be submitted within ten days of the date on which the prevention has ceased; the applicant must complete the omitted act within the same time limit.

¹ The taxing authority may request written or oral information and summon the taxable person to hear it.

² If the taxable person is absent from the country at the time of taxation, it may be necessary to provide the information to the Swiss representation for the taxation authority.

¹ The taxing authority may control the accounting of the taxable person and carry out a local inspection; it may, for that purpose, use the cooperation of the tax authorities.

² The taxable person may, at the request of the authority, attend the local inspection and the examination of the books and provide the explanations requested.

³ Any person who, by reason of a major disability or an attack on his or her health by military service or civilian service (art. 4, para. 1, let. A and b, of the law) claims to be exempt from the tax is required, at the request of the taxation authority, to submit to the examinations of the medical expert appointed by that authority, to untie his doctor of professional secrecy and to submit to the examinations Cantonal AI instances. ¹

¹ The person challenging his or her subjugation is not exempt from fulfilling his procedural obligations.

² If the taxable person does not meet the obligations imposed on him during the course of the taxation procedure, he shall be sent a summons.

³ If he fails to comply with the summons, the procedural costs of his conduct may be borne by him.

If the decisive facts for taxation cannot be established, the tax payable shall be fixed ex officio.

If, for the bases of calculation, the taxation differs from the declaration, the amendment will be briefly explained in the decision.

¹ Communications and invitations to the taxable persons or their heirs shall be in writing. If a legal sanction is provided for in the event that an invitation is not given, or if it is given incorrect action, it will be mentioned in it.

² Even if the authority notifies them in the form of a letter, the written decisions will be designated as such, reasoned, and will indicate the legal channels.

³ The indication of the legal remedies shall mention the ordinary means of law which is open, the authority to which it is to be addressed and the time limit to be complied with; the additional provision of Art. 33, para. 2, is reserved.

⁴ In addition, the notification of decisions of the cantonal boards of appeal shall apply to the provisions of Art. 34-38 and 61, para. 2 and 3, of the Federal Act of 20 December 1968 on the administrative procedure ¹ And, as regards the withdrawal of the suspensive effect of the appeal, those of Art. 55, para. 2 and 4 of the Act.

⁵ The non-conformity of a notification to those provisions shall not cause any prejudice to the person concerned.

¹ The taxable person may, at any time, request that his claim to the exemption or the reduction of the tax be subject to a review whose conclusions would have effect on the taxations not yet passed in force.

² The indication of the legal remedies in the decision will draw the attention of the taxable person to the fact that, in accordance with Art. 29, para. 2, of the law, the decision in force remains valid as long as there are no significant developments.

¹ Anyone who is affected by the contested decision and has an interest worthy of protection that it be cancelled or amended is entitled to lodge a complaint with the taxation authority.

² Have standing to make a claim:

A.

Subje; and

B.

Its representative;

C.

His heirs. ¹

³ The authority may require the representative to justify its representation by producing a written power of attorney. ²

⁴ The claim has suspensory effect for all persons affected by the decision. ³

¹ If several persons are affected by the contested decision in a complaint, all the persons concerned will be informed and a time limit will be set for them to file conclusions and provide evidence.

² Those who submit a finding may, on request, require them to be able to support them orally.

³ The claim procedure shall be continued, notwithstanding the withdrawal of the claim, if there is evidence that the contested decision does not correspond to the law or if an affected person has filed his or her own findings and maintains them.

Any claim may, with the consent of the person who filed it and other persons who have filed a finding, be referred to the Board of Appeal for treatment as an appeal.

¹ The quality of action in the case of appeal is determined by s. 34.

² The Board of Appeal shall take the necessary investigative measures. It can load one or more of its members. The Board of Appeal and its members shall have all the powers of the taxation authority to that effect.

³ If the action is not manifestly inadmissible or manifestly ill-founded, the opportunity will be given to the persons affected by the decision on claim, the cantonal administration of the exemption tax from the obligation to serve and to the The Federal Administration of Contributions, to participate in the proceedings and to file conclusions; at the same time, the complete case file will be required. In the case of an appeal concerning a decision under Art. 52, para. 2, the Federal Contributions Administration does not participate in the proceedings. ¹

⁴ The appeal procedure shall be continued, notwithstanding the withdrawal of the appeal, if there is evidence that the decision on complaint does not correspond to the law or if a person affected, the cantonal administration of the exemption tax from the obligation to Serve or the Government of Canada has submitted findings and maintains them.

¹ The cantonal administration of the exemption tax from the obligation to serve may, until the reply is sent, proceed to a new examination of the contested decision.

² It shall notify a new decision and give notice thereof to the Board of Appeal.

³ The appeal board continues to treat the appeal as long as the new decision did not render it irrelevant. Art. 37, para. 3, is applicable if the new decision is based on a substantially altered state of affairs or if it creates a substantially different legal situation.

¹ The taxation authority or the appeal board shall review a decision entered into force, ex officio or at the request of the person affected by the decision:

A.

Whether significant new facts are alleged or new evidence produced;

B.

Whether the authority did not take into account important facts or requests made by parts;

C.

If the authority has violated essential procedural principles, in particular the right to consult the documents and the right to be heard.

² The revision shall be excluded where the applicant invokes grounds which he could have made in the ordinary procedure if he had exercised all due diligence that could reasonably be required of him.

³ ... ¹

The application for review under s. 40, para. 1, must be sent in writing to the authority which has made the decision, within 90 days after the discovery of the ground for review, but no later than 10 years after notification of the decision. It shall indicate on which reason it is presented and whether the relevant time limit is observed; in addition, Art. 21, para. 1, last sentence, is applicable. These time limits are also valid for the tax authorities.

If the application is admissible and justified, the authority shall cancel the decision and decide again.

¹ Errors in the calculation and transcription of a decision in force may, on request or ex officio, be corrected within five years of the notification by the authority that committed them.

² The correction of the error or the refusal to do so may be subject to the same legal remedies as the decision.

The fee shall be recovered by the canton which has fixed it.

¹ Taxes less than 10 francs are not collected.

² Refunds are made independently of the amount.

If a payment does not extinguish all claims payable in respect of fees, fees and fines, it shall first be charged to the oldest unmet backlog, provided that the payment is not Carried out in order to pay the tax debt of a particular taxation year. A year's backlogs are first extinguished, fees and fines, and second, tax and interest.

The summation is free of charge.

¹ If security rights have been required under s. 36 of the law, the prosecution can be opened without prior warning.

² Against taxable persons who are absent from the country and who own property in Switzerland, the cantonal administration of the exemption tax from the obligation to serve incurs the pursuit of debts or the pursuit after sequestration, in accordance with the Art. 50, para. 2, or 52 and 271 et seq. Of the Federal Act of April 11, 1889 on the Prosecution of Debts and Bankruptcy ¹ .

³ The prosecution fee is charged to the taxable person.

¹ The issuance of a passport to a taxable person may be refused under the following conditions:

A.

The taxable person must have a tax that is in force and payable;

B.

The taxable person must, under s. 25, para. 3, of the law, a fixed fee;

C.

The tax has been the subject of an application for security in accordance with s. 36, para. 1, let. Of the Act.

² If at least one of the conditions under para. 1 is completed, the cantonal administration of the exemption fee of the obligation to serve address a request for the withholding of papers to the competent cantonal judicial authority.

³ The passport or any other piece of identity can only be handed over to the man who is absent from the country through the competent Swiss representation. The cantonal authority may, however, within the limits of the relevant provisions, issue the identity document to the applicant or his representative in Switzerland, if according to the information obtained from the administration of the exemption tax The obligation to serve as competent, the man shall not have to pay tax in accordance with para. 1, let. A and b, and has not been asked for security rights.

¹ Before granting leave for a foreigner to a man who is announced in Switzerland in accordance with military or civil service requirements, the competent authority for granting the leave shall ensure that no tax owing by him is unpaid.

² The granting of leave for foreign nationals is generally deferred if the man owes a fee, in accordance with art. 49, para. 2, let. A and b ¹ , or that it has been the subject of an application for security rights, in accordance with art. 36, para. 1, let. Of the Act.

³ If the man has intentionally failed to pay the tax, or if he has been negligent in fulfilling his tax obligations, he will be denied the foreign leave.

¹ It is the responsibility of the cantonal administration of the exemption fee to apply for security rights unless that task has been entrusted to another authority designated by the canton.

² Security rights must be made up of guarantees, guarantees or surety bonds. The requesting authority considers whether the security provided or provided is sufficient and when the security rights are to be released.

³ ... ¹

⁴ If the receiver has been operated on for a tax not yet fixed by a decision in force, the authority must request the prosecution within 10 days after the taxation is passed in force.

¹ The collection authority is responsible for extending the payment period and authorizing the taxable person to pay the tax by instalments.

² The competent cantonal authority shall rule on requests for surrender. A cantonal higher court rules on single-instance appeals. ¹

³ The provisions on rights and duties in the taxation procedure shall apply mutatis mutandis.

⁴ The stay must be revoked when the conditions to which it was granted are no longer met.

¹ The cantonal administration of the duty exemption fee is responsible for certifying the payment of the fee, fines, emoluments and fees. ²

² The authority which has received fees on behalf of the collection authority shall forward it without delay.

¹ The military and civil service requirements determine whether the total duration of compulsory services has been achieved. ¹

² The cantonal administration of the exemption tax from the obligation to serve must grant the refund, even if it has not been requested, as soon as the existence of the right to repayment has come to its knowledge. The automatic refund takes place on the basis of the opinions of the Personnel Management System (PISA) and the Civil Service Information System (ZIVI). ²

³ ... ³

⁴ If taxes paid in foreign currency are to be refunded to the men who are returning to Switzerland, the amount in Swiss currency credited to the canton competent at the time of the payment is refunded. ⁴

¹ The decision in force which determines the liability and bases for the calculation of the tax is binding on the criminal authorities.

² As long as the liability and bases for the calculation of the tax are not determined by a decision in force, the administrative pronouncment cannot be made and the referral to the criminal prosecution authority cannot take place.

³ The cantons shall ensure that offences committed by taxable persons absent from the country to which a warrant of appearance may not be notified or which do not follow them may also be prosecuted and tried. In the absence of such requirements, s. 32 and 148 of the Federal Act of 15 June 1934 on criminal procedure ¹ Are applicable by analogy.

Art. 32 B , 34, 37 and 38 of the Act and s. 44, 46, 48, 52 and 53 of this order shall apply mutatis mutandis to the recovery of fines imposed by the administrative authorities.

¹ Each canton shall provide the Federal Administration of Contributions with a statement of the accounts for the preceding calendar year, no later than 10 January inclusive of the current year, using the "summary report" form. It shall attach to this form the annual report and supporting documents relating to the fees which it has refunded and on which the names and addresses of the recipients and the reason and amount of the reimbursement are included.

² The canton has the emoluments, compensation for the costs it has incurred, and all proceeds from fines.

The Regulation of 20 December 1971 on the exemption fee for military service ¹ Is repealed.

This order shall enter into force on 1 ^Er January 1996; for the first time, it is applicable to the 1995 taxation year.