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641.4 STG CH-OW

Art. 173 Tax Act (StG) - Objection Authority

**Procedural Law - Administrative Organization - Tax Authorities**
Open official source Full Act (324 Articles) Machine-readable Markdown (.md)

Art. 173 StG · Objection Authority

1. The competent assessment authority acts as the objection authority.

← Art. 168 SCC Tax Act (StG) - Subject Matter of the Act Art. 174 StG - Appeal Authority →

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