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. 136 Disclosure of data to the FOCBS 114

(Art. 76b para. 2 VAT Act)

The FTA shall make the data un­der Art­icle 134 ac­cess­ible on­line to the per­sons in the FO­CBS 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.

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

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