Federal Act on Value Added Tax

¹The FTA shall is­sue ex of­fi­cio or on ap­plic­a­tion of the tax­able per­son all rul­ings ne­ces­sary for the im­pos­i­tion of the tax, in par­tic­u­lar if:

a.

the ex­ist­ence or scale of the tax li­ab­il­ity is dis­puted;

b.

the re­gis­tra­tion or de-re­gis­tra­tion in the Re­gister of Tax­able Per­sons is dis­puted;

c.

the ex­ist­ence or amount of the tax claim, of joint li­ab­il­ity or of the en­ti­tle­ment to a re­fund of taxes is dis­puted;

d.

the tax­able per­son or per­sons jointly li­able fail to pay the tax;

e.

oth­er ob­lig­a­tions arising un­der this Act or from or­din­ances based on it are not re­cog­nised or not ful­filled;

f.

in a spe­cif­ic case and as a pre­cau­tion­ary meas­ure it is ordered or ap­pears ne­ces­sary to es­tab­lish the tax li­ab­il­ity, the tax claim, the prin­ciples for the as­sess­ment of the tax, the ap­plic­able tax rate or joint li­ab­il­ity.

²Writ­ten no­tice of rul­ings shall be giv­en to the tax­able per­son. No­tice must in­clude in­struc­tions on the right of ap­peal and an ap­pro­pri­ate state­ment of the grounds for the rul­ing.