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642.21 VSTGLIALIP CH

Art. 40 Federal Law of October 13, 1965, on Withholding Tax (WHTA)

LIA; Chapitre 3 Autorités et procédure; B. Procédure; I. Perception de l’impôt; 3. Contrôle
Open official source Full Act (83 Articles) Machine-readable Markdown (.md)

Art. 40 LIA

The Federal Tax Administration (FTA) monitors compliance with the obligation to register as a taxpayer; it also oversees tax returns and payments, as well as the submission of declarations, in accordance with Articles 19 and 20.

The FTA may, in order to clarify the facts, examine the taxpayer's books, supporting documents, and other records on site.

If it becomes evident that the taxpayer has not fulfilled their legal obligations, they must be given an opportunity to explain the identified deficiencies.

If the dispute cannot be resolved, the FTA shall issue a decision.

Findings made during an inspection as per para. 1 or para. 2 at a bank or savings institution according to the Banking Law, the Swiss National Bank, or a central mortgage bond office may only be used for the application of withholding tax. Banking secrecy must be respected.

← Art. 39 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 41 LIA →

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Court Decisions Applying This Provision (1)

A-364/2013 (Art. 40 Abs. 1 VStG)
Taxpayer Responsibility for Default Interest on Gratis Share Withholding Tax
Defines the role of the ESTV in reviewing tax declarations and payments, while emphasizing the taxpayer's primary responsibility.