Federal Act on Value Added Tax

¹The tax­able per­son must settle the tax claim that arose in the re­port­ing peri­od with­in 60 days of the end of that peri­od.

²If the tax­able per­son makes no pay­ment or a pay­ment that is ob­vi­ously in­suf­fi­cient, the FTA, after is­su­ing a re­mind­er, shall seek to en­force its claim for the tax amount pro­vi­sion­ally pay­able for the re­port­ing peri­od in ques­tion. If no re­turn has been filed for the tax­able per­son or the re­turn is ob­vi­ously in­ad­equate, the FTA shall first make an as­sess­ment ac­cord­ing to its best judge­ment of the tax amount pro­vi­sion­ally pay­able.

³By fil­ing his op­pos­i­tion, the tax­able per­son in­stig­ates the pro­ced­ure to have his op­pos­i­tion set aside. The FTA is re­spons­ible for set­ting aside the op­pos­i­tion in the rul­ing and ap­peal pro­ced­ure.

⁴The rul­ing on the op­pos­i­tion may be con­tested by fil­ing an ob­jec­tion with the FTA with­in 10 days of it be­ing is­sued. The ob­jec­tion de­cision is fi­nal, sub­ject to para­graph 5.

⁵If the tax amount pro­vi­sion­ally pay­able that is the sub­ject of the en­force­ment pro­ceed­ings is the res­ult of an as­sess­ment made by the FTA ac­cord­ing to its best judge­ment, an ap­peal may be filed in the Fed­er­al Ad­min­is­trat­ive Court against the ob­jec­tion de­cision. The ap­peal has no sus­pens­ive ef­fect, un­less the court so or­ders on jus­ti­fied ap­plic­a­tion. The Fed­er­al Ad­min­is­trat­ive Court makes the fi­nal de­cision.

⁶Art­icle 85a of the Fed­er­al Act of 11 April 1889¹ on Debt Col­lec­tion and Bank­ruptcy (DCBA) does not ap­ply.

⁷The col­lec­tion of a tax amount un­der para­graph 2 does not af­fect the fi­nal tax claim un­der Art­icles 72, 78 and 82 from be­ing es­tab­lished. If the tax claim can­not be es­tab­lished due to a fail­ure of the tax­able per­son to act, in par­tic­u­lar be­cause he fails to cor­rect er­rors un­der Art­icle 72 or to re­quest a rul­ing un­der Art­icle 82, on the pre­scrip­tion of the right to es­tab­lish the tax, the tax amounts es­tab­lished by the FTA un­der para­graph 2 be­come the tax claim.²

⁸In­stead of a pay­ment of the tax amount, the tax­able per­son may provide se­cur­ity in ac­cord­ance with to Art­icle 93 para­graph 7.

⁹Im­me­di­ately after re­ceipt of the pay­ment or the se­cur­ity, the FTA shall with­draw its debt en­force­ment claim.