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Art. 70b Due date and enforcement
1 The fee becomes due for payment 60 days after it is invoiced and the debt prescribes five years after the due date. In the event of late payment, default interest of 5 per cent per annum becomes due without prior notice. 2 If a person liable to pay the fee files an objection in debt enforcement proceedings, the FTA shall issue a ruling on the amount of the fee due and at the same time dismiss the objection in accordance with Article 79 DEBA75. 3 In the event of any dispute, the ranking of creditors is postponed until an enforceable ruling has been issued. 4 Any fees that are due or have been invoiced may be offset against refunds of VAT. 5 Security for the fee is governed by Articles 93–95 VATA76. Joint liability and succession to liability are governed by Articles 15 and 16 VATA. 6 The procedure is governed by the APA77. |