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720.200 GKSTGLIMPCC CH-GR

Art. 25 Act on Municipal and Church Taxes (GKStG) - Additional Taxes and Fines

Supplementary and Penal Taxes as well as Administrative Fines
Open official source Full Act (35 Articles) Machine-readable Markdown (.md)

Art. 25 GKStG - Additional Taxes and Fines · Additional Taxes and Fines

1. Municipalities as well as regional churches and their parishes levy a supplementary and penalty tax according to the provisions of the cantonal tax law.

2. Municipalities collect fines for tax types they assess themselves, according to the provisions of the cantonal tax law.

3. Assessment and collection fall within the jurisdiction of the authority responsible for the execution of the respective type of tax.

4. The assessment of supplementary and penalty taxes concerning income and wealth taxes falls within the competence of the cantonal authority.

5. Where the assessment is carried out in conjunction with the cantonal tax, the supplementary and penalty tax procedures are consolidated.

← Art. 24 GKStG - Church Taxes Act on Municipal and Church Taxes (GKStG) - Subject of the Act Art. 26 GKStG →

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Court Decisions Applying This Provision (1)

A 2023 22 · gr (Art. 25 GKStG)
Attempted Tax Evasion Due to Understated 2021 Income and Misleading Information
Cited as part of the legal basis defining the offense of attempted tax evasion under municipal/church tax law, which was the subject of the fine upheld by the decision.