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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.
Art. 71Filing of the return
1The taxable person must of his own accord file a return in respect of the tax claim in the prescribed form to the FTA within 60 days of the end of the reporting period.
2If the tax liability ends, the period runs from this date.