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Article 173 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Enforcement: Competent Authority

Procedural Law - Tax Authorities
Open official source Full Act (296 Articles) Machine-readable Markdown (.md)

Article 173 Tax Law, TL - Enforcement: Competent Authority · Enforcement: Competent Authority

1. The competent office is the enforcement and assessment authority, unless otherwise provided. It ensures the correct and uniform assessment of the taxes regulated by this law and issues the necessary instructions for this purpose.

2. The competent office maintains a register of taxable legal entities, continuously updates it, and issues decisions to determine the tax domicile of these entities.

← Article 172 Tax Act, StA - Administration of Justice: Cantonal Tax Commission Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Tax Sovereignty Article 174 Tax Law, StG →

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