CH-JU
Art. 143 Tax Law (TL)
Art. 143 Tax Law (TL)
1 The tax authorities exchange all relevant information free of charge and mutually authorize each other to consult their files.
1bis When it appears from the tax return of a taxpayer domiciled or headquartered in the Canton that they are also subject to tax in another canton, the taxing authority informs the tax authorities of the other canton of the contents of the tax return and the taxation.
2 The authorities of the Confederation, the cantons, the districts, and the municipalities provide, upon request, to the authorities responsible for the implementation of this law, any information that may be important for its application. The state, district, and municipal authorities voluntarily report to them any cases that may have been subject to incomplete taxation.
3 In particular, the registrar of the Land Register informs the Tax Department within eight days of any fact that comes to their knowledge that may result in real estate gain.
4 The bodies of the communities and institutions to which public administration tasks have been delegated are, regarding their duty to cooperate, assimilated to the authorities mentioned in the second paragraph.
5 The bodies of Swiss Post and public credit institutions are exempt from the obligation to provide information and details concerning facts that they must keep confidential under special legal provisions.
6 The authorities referred to in paragraphs 1 and 2 are authorized to systematically use the AVS insured number to perform their legal tasks, in accordance with the provisions of the Federal Law of December 20, 1946, on Old Age and Survivors Insurance.
7 If a legal entity has not submitted its annual accounts in accordance with Article 138, paragraph 4, letter a, the tax authorities shall inform the commercial register officer within three months following the expiration of the corresponding deadlines.