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642.21 VSTGLIALIP CH

Art. 34 Federal Law of October 13, 1965 on Withholding Tax (WTA)

LIA; Chapitre 3 Autorités et procédure; A. Autorités; I. Organisation; 1. AFC
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Art. 34 LIA

For the collection and reimbursement of the withholding tax, the FTA issues all instructions and makes all decisions that are not expressly reserved for another authority.

Insofar as the cantons are responsible for the reimbursement of the withholding tax, the FTA ensures the uniform application of federal regulations.

← Art. 33 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 34a LIA →

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Court Decisions Applying This Provision (1)

A/2409/2021 · ge (art. 34 LIP)
Child Schooling Placement Appeal Based on Flawed Evaluation
Cited regarding the general obligations to inform parents and report needs to ensure the best chances of autonomy.