Federal Act on Value Added Tax

¹The FTA may per­form audits of tax­able per­sons to the ex­tent this is ne­ces­sary to cla­ri­fy the cir­cum­stances. For this pur­pose, these per­sons must grant the FTA ac­cess to their ac­counts and re­lated re­ceipts. The same ap­plies to third parties ob­liged to provide in­form­a­tion un­der Art­icle 73 para­graph 2.

²The de­mand for and re­view of com­pre­hens­ive doc­u­ment­a­tion by the FTA is also re­garded as an audit.

³Writ­ten no­tice must be giv­en of an audit. In jus­ti­fi­able and ex­cep­tion­al cases, no­ti­fic­a­tion of an audit may be waived.

⁴The tax­able per­son may make a jus­ti­fied re­quest for an audit to be car­ried out. The audit must be per­formed with­in two years.

⁵The audit must be con­cluded with­in 360 days of no­ti­fic­a­tion with an as­sess­ment no­tice; it states the amount of the tax claim in the peri­od audited.

⁶The find­ings re­lat­ing to third parties made dur­ing an audit un­der para­graphs 1 to 4 of a bank or sav­ings in­sti­tu­tion as defined in the Bank­ing Act of 8 Novem­ber 1934¹, of the Swiss Na­tion­al Bank, of a mort­gage bond clear­ing house, of a se­cur­it­ies deal­er as defined in the Stock Ex­change Act of 24 March 1995², or of a fin­an­cial mar­ket in­fra­struc­ture as defined in the Fin­an­cial Mar­ket In­fra­struc­ture Act of 19 June 2015³ may be used ex­clus­ively for the en­force­ment of value ad­ded tax. Pro­fes­sion­al secrecy un­der the Bank­ing Act, the Stock Ex­change Act and the Fin­an­cial Mar­ket In­fra­struc­ture Act must be ob­served.⁴