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

¹ The FTA shall op­er­ate an in­form­a­tion sys­tem for pro­cessing per­son­al data, in­clud­ing sens­it­ive per­son­al data on ad­min­is­trat­ive and crim­in­al pro­ceed­ings and sanc­tions.¹⁶⁹

² The sys­tem serves the fol­low­ing pur­poses:

a.

es­tab­lish­ing the tax li­ab­il­ity of in­di­vidu­als, leg­al en­tit­ies and part­ner­ships;

b.

es­tab­lish­ing tax­able sup­plies as well as levy­ing and re­view­ing the tax due there­on and the de­duct­ible in­put tax;

c.

re­view­ing the sup­plies claimed as ex­empt from tax without cred­it and the re­lated in­put tax;

d.

re­view­ing the tax ex­emp­tion with cred­it of sup­plies that are by law sub­ject to the tax or which have been vol­un­tar­ily sub­mit­ted to the tax (op­tion for tax­a­tion);

e.

car­ry­ing out the checks on im­port and ex­port re­ceipts rel­ev­ant to the levy­ing of value ad­ded tax;

f.

en­sur­ing the col­lec­tion of the taxes due from tax­able per­sons and per­sons jointly li­able;

g.

im­pos­ing and en­for­cing ad­min­is­trat­ive or crim­in­al sanc­tions;

h.

pro­cessing re­quests for ad­min­is­trat­ive or mu­tu­al leg­al as­sist­ance;

i.

com­bat­ing tax crime;

j.

keep­ing the stat­ist­ics re­quired for the col­lec­tion of the tax;

k.

pro­du­cing ana­lyses and risk pro­files.

³ The in­form­a­tion sys­tem may con­tain the fol­low­ing per­son­al data, in­clud­ing sens­it­ive per­son­al data:

a.

data on the iden­tity of per­sons;

b.

data on eco­nom­ic activ­it­ies;

c.

data on in­come and fin­an­cial cir­cum­stances;

d.

data on tax mat­ters;

e.

data on con­trac­tu­al ob­lig­a­tions and as­sign­ments of claims;

f.

data on debt en­force­ment, bank­ruptcy and at­tach­ment pro­ceed­ings;

g.¹⁷⁰

…

h.

data on the com­pli­ance with tax ob­lig­a­tions;

i.

data on sus­pi­cion of of­fences;

j.

data on of­fences, seized goods and evid­ence;

k.

data on ad­min­is­trat­ive and crim­in­al pro­ceed­ings and on ad­min­is­trat­ive and mu­tu­al leg­al as­sist­ance pro­ceed­ings.

⁴ The Fed­er­al Data Pro­tec­tion and In­form­a­tion Com­mis­sion­er shall have ac­cess to the FTA in­form­a­tion sys­tem for the pur­poses of its su­per­vis­ory du­ties.¹⁷¹