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

of 27 November 2009 (Status as of 1 January 2023)


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Art. 131 Data protection advice 103

(Art. 76 para. 1 VAT Act)

1 The FTA shall des­ig­nate a per­son re­spons­ible for data pro­tec­tion and data se­cur­ity ad­vice.

2 This per­son shall mon­it­or com­pli­ance with the data pro­tec­tion pro­vi­sions and in par­tic­u­lar en­sure that a reg­u­lar re­view is made of the ac­cur­acy and se­cur­ity of the data.

3 He or she shall also en­sure that reg­u­lar checks are car­ried out re­lat­ing to the ac­cur­acy and com­plete trans­fer of the gathered data onto data car­ri­ers.

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

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