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

¹ If pay­ment of the tax, in­terest and costs with­in the pre­scribed peri­od causes the tax­able per­son sig­ni­fic­ant hard­ship, the FTA and the tax­able per­son may agree on an ex­ten­sion of the pay­ment peri­od or on in­stal­ment pay­ments.

² Pay­ment fa­cil­it­ies may be made sub­ject to the pro­vi­sion of ap­pro­pri­ate se­cur­ity.

³ Pay­ment fa­cil­it­ies lapse if the re­quire­ments lapse or if the con­di­tions to which they are tied are not ful­filled.

⁴ The sub­mis­sion of an ap­plic­a­tion for an agree­ment on pay­ment fa­cil­it­ies does not lead to the sus­pen­sion of en­force­ment pro­ceed­ings.