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


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Art. 133 Responsibility for the information system 109

(Art. 76a para. 1 and 76d let. a VAT Act)

The FTA is re­spons­ible for the se­cure op­er­a­tion and the main­ten­ance of the in­form­a­tion sys­tem and for the leg­al­ity of the data pro­cessing.

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

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