Federal Act
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Art. 22g Information system
1 The FTA shall operate an information system for processing personal data, including personal data on administrative and criminal proceedings and sanctions in tax matters, that it has received based on the applicable convention and this Act. 2 The data may only be processed by employees of the FTA or by specialists supervised by the FTA. 3 The information system assists the FTA in fulfilling its duties under the applicable convention and this Act. It may be used in particular:
4 The Federal Council shall regulate the details, in particular on:
51 Inserted by No I 3 of the FA of 21 June 2019 on the Implementation of the Recommendations of the Global Forum on Transparency and the Exchange of Information for Tax Purposes, in force since 1 Nov. 2019 (AS 2019 3161; BBl 2019 279). |