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642.21 VSTGLIALIP CH

Art. 52 Federal Law of October 13, 1965 on Withholding Tax (WHTA)

LIA; Chapitre 3 Autorités et procédure; B. Procédure; II. Remboursement de l’impôt; 3. Remboursement par le canton; a. Décision de l’office cantonal de l’impôt anticipé
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Art. 52 LIA

The cantonal office for withholding tax reviews the requests submitted to it, establishes the facts, and takes all necessary measures to accurately determine the entitlement to a refund.

After concluding its investigation, the cantonal office for withholding tax issues a decision regarding the right to a refund; the refund decision may be linked to the tax assessment decision.

If the cantonal office for withholding tax rejects the request in whole or in part, it must briefly justify its decision.

The refund granted by the cantonal office for withholding tax is subject to a subsequent review of the entitlement to a refund by the Federal Tax Administration (FTA), in accordance with art. 57.

← Art. 51 LIA Federal Act of 13 October 1965 on Withholding Tax (WTA) Art. 53 LIA →

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Court Decisions Applying This Provision (3)

80.2019.128 · ti (art. 52 cpv. 2 LIP)
Heir's Withholding Tax Reimbursement Appeal Remitted Due to Procedural Errors
The case file is sent back to the Cantonal Tax Authority (RS 1) to make a decision on the right to a refund, as per this provision.
80.2019.128 · ti (art. 52 cpv. 2 LIP)
Taxpayer Withholding Tax Refund on Liquidation Surplus Denied by Canton Over Improper Form Submission
The ruling remits the case to the tax office (RS 1) to issue a decision on the right to a refund based on this provision.
80.2021.241 · ti (art. 52 cpv. 1 LIP)
Tax Appeal Regarding Undisclosed Income and Property Tax Valuation
Cited in the reasoning section regarding the jurisdiction and procedure for reviewing applications for reimbursement of advance tax, leading to the declaration of inadmissibility of the appeal on this point.