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

(Art. 76a para. 1 and 3 as well as 76d let. b and c VAT Act)

The data that the FTA may pro­cess un­der Art­icle 76a para­graph 3 VAT Act are as fol­lows:

a.

in­form­a­tion about the iden­tity of per­sons: in par­tic­u­lar names, leg­al form, entry in the com­mer­cial re­gistry, date of birth or date of found­a­tion, ad­dress, place of res­id­ence and of busi­ness, tele­com­mu­nic­a­tion num­bers, email ad­dress, place of ori­gin, bank ac­count, leg­al rep­res­ent­at­ive, OASI num­ber¹⁰⁹;

b.

in­form­a­tion about eco­nom­ic activ­it­ies: nature of the busi­ness activ­ity, turnovers achieved or an­ti­cip­ated, date of re­gis­tra­tion or de­le­tion, place of the pro­vi­sion of sup­plies and in­form­a­tion about the dis­patch, im­port and ex­port of goods that is re­quired for the im­pos­i­tion of VAT;

c.

in­form­a­tion about in­come and fin­an­cial cir­cum­stances: in par­tic­u­lar in­form­a­tion from busi­ness re­cords, op­er­a­tion­al fig­ures, prop­er­ties, cash, postal and bank ac­counts, se­cur­it­ies and oth­er move­able valu­ables, and un­dis­trib­uted in­her­ited as­sets;

d.

in­form­a­tion about tax af­fairs: tax re­turns;

e.

in­form­a­tion about debts and claim as­sign­ments: peri­od and amount of claim as­sign­ments, amount of tax­able as­signed claims;

f.

in­form­a­tion about debt en­force­ment, bank­ruptcy and at­tach­ment pro­ceed­ings: debt en­force­ment, bank­ruptcy, com­pos­i­tion and at­tach­ment pro­ceed­ings, ju­di­cial and non-ju­di­cial acts in re­la­tion to the ex­er­cise of rights;

g.

in­form­a­tion about com­pli­ance with tax ob­lig­a­tions: com­pli­ance with ob­lig­a­tions to co­oper­ate on tax mat­ters, pay­ment on time of taxes due, ac­count­ing ob­lig­a­tions, find­ings made in the course of audits, and in­form­a­tion re­quired for en­sur­ing the col­lec­tion of the taxes due by tax pay­ers and jointly and sev­er­ally li­able per­sons;

h.

in­form­a­tion about any sus­pi­cion of vi­ol­a­tions, about of­fences, seized goods and evid­ence and about crim­in­al pro­ceed­ings: jus­ti­fied sus­pi­cion of vi­ol­a­tions, seized goods and evid­ence, of­fences and the res­ult­ing sanc­tions and ad­di­tion­al tax claims un­der Art­icle 12 of the Fed­er­al Act of 22 March 1974¹¹⁰ on Ad­min­is­trat­ive Crim­in­al Law;

i.

in­form­a­tion about ad­min­is­trat­ive pro­ceed­ings: data on ad­min­is­trat­ive and tax-re­lated ju­di­cial pro­ceed­ings re­quired for the is­sue of as­sess­ment no­tices and for the as­sess­ment of rights to tax re­funds and ap­plic­a­tions for tax waivers;

j.

in­form­a­tion about ad­min­is­trat­ive and mu­tu­al as­sist­ance pro­ceed­ings: re­quest­ing au­thor­ity, date and sub­ject mat­ter of the ap­plic­a­tion, per­sons con­cerned, out­come of the pro­ced­ure and the nature of the meas­ures.