Federal Act on Value Added Tax

¹If the tax re­turn dis­closes a sur­plus in fa­vour of the tax­able per­son, it is re­fun­ded.

²The fore­go­ing para­graph does not ap­ply in the event of:

a.

the set-off of this sur­plus against im­port tax li­ab­il­it­ies, even if they are not yet due;

b.

the use of the sur­plus as se­cur­ity for tax un­der Art­icle 94 para­graph 1;

c.

the use of the sur­plus for set-off among fed­er­al agen­cies.

³The tax­able per­son may re­claim taxes paid but not due if the tax claim is not yet leg­ally bind­ing.¹

⁴If the sur­plus un­der para­graph 1 or the re­fund un­der para­graph 3 is paid out later than 60 days after re­ceipt of the tax re­turn or of the writ­ten claim to the en­ti­tle­ment by the FTA, in­terest shall be paid on the amount due for the peri­od from the 61st day un­til pay­ment or re­fund.