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. 76b Disclosure of personal data

1In or­der to ful­fil its stat­utory du­ties un­der Art­icle 10 of the Fed­er­al Audit Of­fice Act of 28 June 19672, the Swiss Fed­er­al Audit Of­fice shall have ac­cess to the FTA in­form­a­tion sys­tem.

2The FTA may dis­close data un­der Art­icle 76a para­graph 3 or make it ac­cess­ible on­line to the per­sons in the FCA en­trus­ted with the im­pos­i­tion and col­lec­tion of VAT or with the con­duct of crim­in­al and ad­min­is­trat­ive pro­ceed­ings, provided this is ne­ces­sary for them to ful­fil their du­ties.

1 In­ser­ted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
2 SR 614.0

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