§ 145 Tax Act (StG) - Tax Return

1. Taxpayers are required, through public announcement or delivery of the form, to submit the tax return. Taxpayers who do not receive a form must request it from the competent authority.

2. Taxpayers must complete the tax return form truthfully and completely, sign it personally, and submit it together with the required enclosures to the competent authority within the deadline.

3. Taxpayers who do not fulfill their obligations are requested to make up for the omissions within a reasonable period.

4. Reminders are subject to fees in cases of recurrence. The government council sets the fees and regulates their distribution.

5. The assessment authority may waive the requirement for a tax return if it receives a sufficient tax return from the canton of residence or domicile.

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