Ordinance on Value Added Tax

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.


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Art. 80 Withdrawal of approval

(Art. 37 para. 1-4 VAT Act)

The FTA may ret­ro­act­ively with­draw ap­prov­al to use this re­port­ing meth­od from tax­able per­sons who have been per­mit­ted to use the net tax rate meth­od on the basis of false in­form­a­tion.

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