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


Open article in different language:  DE  |  FR  |  IT
Art. 34 Tax period

1 The tax is levied by tax peri­od.

2 The tax peri­od is the cal­en­dar year.

3 The FTA shall per­mit the tax­able per­son on re­quest to use the busi­ness year as the tax peri­od.100

100 Not yet in ef­fect.

Previous article Show article in the law Next article

Diese Seite ist durch reCAPTCHA geschützt und die Google Datenschutzrichtlinie und Nutzungsbedingungen gelten.

Feedback
Gesetzeskürzel Name
DE FR IT EN
DE FR IT EN
Laden