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Art. 137 Retention period, destruction and archiving of the data 119
(Art. 76c para. 1 and 76d let. e and f VAT Act) 1 The FTA shall destroy the data at the latest after expiry of the periods laid down in Article 70 paragraphs 2 and 3 VAT Act and in Article 105 VAT Act. Excepted are data that are repeatedly required for the imposition of the VAT. 2 Prior to destroy the data shall be offered to the Federal Archives in accordance with the Archiving Act of 26 June 1998120 for archiving. 119 Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307). |