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


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Art. 71 Filing of the return

1 The tax­able per­son must of his own ac­cord file a re­turn in re­spect of the tax claim in the pre­scribed form to the FTA with­in 60 days of the end of the re­port­ing peri­od.

2 If the tax li­ab­il­ity ends, the peri­od runs from this date.

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