Federal Act
on Radio and Television
(RTVA)


Open article in different language:  DE  |  FR  |  IT
Art. 70a Collecting the corporate fee

1 The FTA col­lects the fee.

2 Each year, when as­sess­ing the li­ab­il­ity to pay VAT, the FTA shall al­loc­ate each un­der­tak­ing li­able to pay the fee to a tar­iff cat­egory and in­voice it for the fee.

3 If an un­der­tak­ing has made no VAT re­turns or its re­turns are clearly in­ad­equate, the FTA shall use its dis­cre­tion to al­loc­ate the un­der­tak­ing to a tar­iff cat­egory.

4 If al­loc­a­tion to a tar­iff cat­egory for the tax peri­od end­ing in the pre­vi­ous cal­en­dar year is tem­por­ar­ily im­possible, the FTA shall in­voice the fee when the tar­iff cat­egory has been de­term­ined.

Diese Seite ist durch reCAPTCHA geschützt und die Google Datenschutzrichtlinie und Nutzungsbedingungen gelten.

Feedback
Laden