1The taxable person must settle the tax claim that arose in the reporting period within 60 days of the end of that period.
2If the taxable person makes no payment or a payment that is obviously insufficient, the FTA, after issuing a reminder, shall seek to enforce its claim for the tax amount provisionally payable for the reporting period in question. If no return has been filed for the taxable person or the return is obviously inadequate, the FTA shall first make an assessment according to its best judgement of the tax amount provisionally payable.
3By filing his opposition, the taxable person instigates the procedure to have his opposition set aside. The FTA is responsible for setting aside the opposition in the ruling and appeal procedure.
4The ruling on the opposition may be contested by filing an objection with the FTA within 10 days of it being issued. The objection decision is final, subject to paragraph 5.
5If the tax amount provisionally payable that is the subject of the enforcement proceedings is the result of an assessment made by the FTA according to its best judgement, an appeal may be filed in the Federal Administrative Court against the objection decision. The appeal has no suspensive effect, unless the court so orders on justified application. The Federal Administrative Court makes the final decision.
6Article 85a of the Federal Act of 11 April 18891 on Debt Collection and Bankruptcy (DCBA) does not apply.
7The collection of a tax amount under paragraph 2 does not affect the final tax claim under Articles 72, 78 and 82 from being established. If the tax claim cannot be established due to a failure of the taxable person to act, in particular because he fails to correct errors under Article 72 or to request a ruling under Article 82, on the prescription of the right to establish the tax, the tax amounts established by the FTA under paragraph 2 become the tax claim.2
8Instead of a payment of the tax amount, the taxable person may provide security in accordance with to Article 93 paragraph 7.
9Immediately after receipt of the payment or the security, the FTA shall withdraw its debt enforcement claim.