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Federal Act
on Value Added Tax
(Value Added Tax Act, VAT Act)

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

of 12 June 2009 (Status as of 1 January 2022)

Art. 65 Principles 106

1 The FTA is re­spons­ible for the im­pos­i­tion and the col­lec­tion of the do­mest­ic and the ac­quis­i­tion tax.

2 In or­der to en­sure that the tax is im­posed and col­lec­ted in ac­cord­ance with the law, the FTA shall is­sue all the ne­ces­sary in­struc­tions, un­less the is­sue of such is ex­pressly re­served to an­oth­er au­thor­ity.

3 It pub­lishes without delay all good prac­tice reg­u­la­tions that are not ex­clus­ively of an in­tern­al ad­min­is­trat­ive nature.

4 All ad­min­is­trat­ive acts must be car­ried out ex­ped­i­tiously.

5 The tax­able per­son may be burdened by the tax im­pos­i­tion only to the ex­tent this is ab­so­lutely ne­ces­sary for en­force­ment of this Act.

106 In­ser­ted by No I 2 of the FA of 18 June 2021 on Elec­tron­ic Pro­ced­ures in the Field of Tax­a­tion, in force since 1 Jan. 2022 (AS 2021 673; BBl 2020 4705).