Legislator Case Law & Legislation
3.2211 StGLFLT CH-UR

Article 186 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Necessary Representation

Procedural Law - General Principles of Procedure
Open official source Full Act (296 Articles) Machine-readable Markdown (.md)

Article 186 Tax Law, TL · Necessary Representation

1. Taxable persons with residence or domicile abroad must appoint a representative in Switzerland.

← Article 185 Tax Law, TLA Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Tax Sovereignty Article 187 Tax Law, StG - Deadlines →

Need to analyze how this provision applies to your matter?

Cross-reference this statute against case law, commentaries, and related legislative provisions inside Legislator AI.

Open in Legislator →