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

¹ In or­der to ful­fil its stat­utory du­ties un­der Art­icle 10 of the Fed­er­al Audit Of­fice Act of 28 June 1967¹³², the Swiss Fed­er­al Audit Of­fice shall have ac­cess to the FTA in­form­a­tion sys­tem.

² The FTA may dis­close per­son­al data from pro­fil­ing, in­clud­ing data from high-risk pro­fil­ing in terms of Art­icle 76 para­graph 3 and data in terms of Art­icle 76a para­graph 3, or make such data ac­cess­ible on­line to the per­sons in the FO­CBS en­trus­ted with the im­pos­i­tion and col­lec­tion of VAT or with the con­duct of crim­in­al and ad­min­is­trat­ive pro­ceed­ings, provided this is ne­ces­sary for them to ful­fil their du­ties.¹³³