Federal Act on Value Added Tax

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.


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Art. 34 Tax period

1The tax is levied by tax peri­od.

2The tax peri­od is the cal­en­dar year.

3The FTA shall per­mit the tax­able per­son on re­quest to use the busi­ness year as the tax peri­od.1

1 Not yet in ef­fect.

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