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


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Art. 132 Processing of the data

(Art. 76 para. 2 VAT Act)106

1 Data are pro­cessed for pur­poses of ful­filling the leg­ally pre­scribed tasks ex­clus­ively by em­ploy­ees of the FTA or by qual­i­fied staff un­der the con­trol of the FTA.

2 The FTA may com­pile and store data that it it­self col­lects or con­sol­id­ates or re­ceives from per­sons in­volved in pro­ced­ures, third parties or au­thor­it­ies elec­tron­ic­ally or in an­oth­er form.107

3 ...108

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

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

108 Re­pealed by No I of the O of 18 Oct. 2017, with ef­fect from 1 Jan. 2018 (AS 2017 6307).

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