Ordinance
on Value Added Tax
(Value Added Tax Ordinance, VAT Ordinance)

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

of 27 November 2009 (Status as of 1 March 2021)


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Art. 136 Disclosure of data to the FCA 112

(Art. 76b para. 2 VAT Act)

The FTA shall make the data un­der Art­icle 134 ac­cess­ible on­line to the per­sons in the FCA re­spons­ible for the im­pos­i­tion and col­lec­tion of value ad­ded tax to the ex­tent that these data are re­quired for the cor­rect and com­plete as­sess­ment of the im­port tax or for the con­duct of crim­in­al or ad­min­is­trat­ive pro­ceed­ings.

112 Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).

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