1. Title: General Provisions |
Article 1 | Subject and principles |
Article 2 | Relationship to cantonal law |
Article 3 | Definitions |
Article 4 | Samnaun and Sampuoir |
Article 5 | Indexation |
Article 6 | Passing on of the tax |
Article 7 | Place of supply of goods |
Article 8 | Place of supply of a service |
Article 9 | Avoidance of distortion of competition |
2. Title: Domestic Tax |
Chapter 1: Taxable Person
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Article 10 | Principle |
Article 11 | Waiver of exemption from tax liability |
Article 12 | Public authorities |
Article 13 | Group taxation |
Article 14 | Commencement and termination of tax liability and of exemption from tax liability |
Article 15 | Joint liability |
Article 16 | Succession to tax liability |
Article 17 | Tax substitution |
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Chapter 2: Object of Taxation
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Article 18 | Principle |
Article 19 | Plurality of supplies |
Article 20 | Attribution of supplies |
Article 21 | Supplies exempt from the tax without credit |
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Article 22 | Option for the taxation of supplies exempt from the tax without credit |
Article 23 | Supplies exempt from the tax |
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Chapter 3: Assessment Basis and Tax Rates
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Article 24 | Assessment basis |
Article 25 | Tax rates |
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Chapter 4: Invoicing and VAT Details
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Article 26 | Invoice |
Article 27 | Incorrect or unauthorised VAT details |
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Chapter 5: Input Tax Deduction
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Article 28 | Principle |
Article 29 | Exclusion of the right to input tax deduction |
Article 30 | Mixed Use |
Article 31 | Own Use |
Article 32 | Subsequent input tax deduction |
Article 33 | Reduction of the input tax deduction |
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Chapter 6: Calculation, Constitution and Prescription of the Tax Claim |
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Section 1: Time of Assessment |
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Article 34 | Tax Period |
Article 35 | Filing Period |
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Section 2: Amount of the Tax Claim and Notification Procedure |
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Article 36 | Effective filing method |
Article 37 | Filing using the net tax rate and the flat tax rate methods |
Article 38 | Notification procedure |
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Section 3: Constitution, Modification and Prescription of the Tax Claim |
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Article 39 | Form of filing |
Article 40 | Constitution of the tax claim |
Article 41 | Subsequent modification of the turnover tax liability and of the input tax deduction |
Article 42 | Prescription of the right to establish the tax |
Article 43 | Validity of the tax claim |
Article 44 | Assignment and pledge of the tax claim |
3. Title: Acquisition Tax |
Article 45 | Liability for acquisition tax |
Article 46 | Tax assessment and tax rates |
Article 47 | Tax and filing period |
Article 48 | Constitution and prescription of the right to establish the acquisition tax debt |
Article 49 | Joint and several liability, tax succession and substitution |
4. Title: Import Tax |
Article 50 | Applicable law |
Article 51 | Tax liability |
Article 52 | Taxable object |
Article 53 | Tax exempt imports |
Article 54 | Calculation of the tax |
Article 55 | Tax rates |
Article 56 | Incurrence, prescription and payment of the import tax debt |
Article 57 | Interest on late payment |
Article 58 | Exceptions to liability for interest on late payment |
Article 59 | Right to refund of the tax and prescription |
Article 60 | Refund because of re-export |
Article 61 | Refund interest |
Article 62 | Competence and procedure |
Article 63 | Transfer of the tax payment |
Article 64 | Tax remission |
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5. Title: Procedural Law for Domestic and Acquisition Tax |
Chapter 1: General Procedural Provisions
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Article 65 | |
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Chapter 2: Rights and Obligations of the Taxable Person |
Article 66 | Registration and de-registration as a taxable person |
Article 67 | Tax representation |
Article 68 | Obligation to provide information |
Article 69 | Right to receive information |
Article 70 | Accounting and retention of records |
Article 71 | Filing of the return |
Article 72 | Correction of errors in the return |
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Chapter 3: Obligation of Third Parties to provide Information |
Article 73 | |
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Chapter 4: Rights and Obligations of the Authorities
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Article 74 | Confidentiality |
Article 75 | Administrative assistance |
Article 76 | Automated processing and storage of data |
Article 77 | Review |
Article 78 | Audit |
Article 79 | Assessment according to best judgement |
Article 80 | Simplifications |
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Chapter 5: Ruling and Appeal Procedures
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Article 81 | Principles |
Article 82 | Federal Tax Administration rulings |
Article 83 | Objection |
Article 84 | Costs and compensation |
Article 85 | Review, explanation and correction |
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Chapter 6: Collection
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Article 86 | Payment of the tax |
Article 87 | Interest on late payment |
Article 88 | Refunds to the taxable person |
Article 89 | Debt collection |
Article 90 | Payment facilities |
Article 91 | Prescription of the right to collect tax |
Article 92 | Tax abatement |
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Chapter 7: Security for the Tax
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Article 93 | Security |
Article 94 | Other collateral measures |
Article 95 | Deletion from the Commercial Register |
6. Title: Criminal Provisions | |
Article 96 | Tax evasion |
Article 97 | Determination of the penalty and aggravated tax evasion |
Article 98 | Infringement of procedural obligations |
Article 99 | Receiving untaxed goods |
Article 100 | Violations in business operations |
Article 101 | Concurrent offences |
Article 102 | Self-reporting |
Article 103 | Prosecution |
Article 104 | Procedural guarantees |
Article 105 | Prescription of the right to prosecute |
Article 106 | Collection of fines and costs and prescription |
7. Title: Final Provisions |
Chapter 1: Implementing Provisions
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Article 107 | Federal Council |
Article 108 | Federal Department of Finance |
Article 109 | Consultative committee |
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Chapter 2: Repeal and Amendment of Current Law
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Article 110 | Repeal of current law |
Article 111 | Amendment of current law |
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Chapter 3: Transitional Provisions
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Article 112 | Application of the previous law |
Article 113 | Application of the new law |
Article 114 | Election options |
Article 115 | Change of the tax rates |
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Chapter 4: Referendum and Commencement
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Article 116 | Entry into Force
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