Ordinance on the Federal Act of 13 October 1965 on Withholding Tax - Organization

1. The tasks assigned to the canton by the Federal Law on the Withholding Tax are delegated to the following bodies

1. the Department of Finance;

2. the Cantonal Tax Administration;

3. the High Court.

1. The Department of Finance ensures the uniform application of federal regulations and exercises supervision over the Cantonal Tax Administration.

1. The Cantonal Tax Administration enforces the Federal Act on Withholding Tax insofar as no other authority is responsible according to the provisions of this ordinance. It is particularly responsible for

a) Sending and receiving reimbursement applications;

b) Determining and deciding on the reimbursement claim;

c) Deciding on objections;

d) Representation before appellate authorities;

e) Maintaining the withholding tax register;

f) Settlement with the Federal Tax Administration;

g) Asserting the claim for restitution;

h) Challenging a provisional reduction;

i) Imposing and collecting fines.

1. The Supreme Court acts as the cantonal appeals commission pursuant to Article 54 paragraph 2 and Article 58 paragraph 2 of the VStG.

1. The application for reimbursement must be submitted to the Cantonal Tax Administration using the official form no earlier than after the end of the year in which the withholding tax-affected benefits became due.

**1. The Claim for Reimbursement for the Maturity Year Preceding the Attainment of Majority**

The claim for reimbursement for the year of maturity preceding the attainment of majority is asserted by the person who holds parental authority. In the case of children under joint parental authority of parents who are not taxed jointly, the claim is made by the parent who is entitled to the child deduction pursuant to Art. 38 para. 1 lit. a of the StG.

**2. Application for Reimbursement Submitted Prematurely**

The application for reimbursement, which is submitted prematurely in accordance with Art. 29 para. 3 of the VStG, must be substantiated.

1. The claim for reimbursement shall be offset against the assessed state and municipal taxes for the tax period corresponding to the due year. Offsetting with taxes previously invoiced remains reserved.

2. If the claim for reimbursement exceeds the offsettable state and municipal taxes, the excess amount shall be paid out.

3. Reimbursement by payment is generally made only after the final invoice is issued pursuant to Art. 205 StG. Payment may occur before the final invoice if it can be assumed with certainty that the claim for reimbursement will exceed the final state and municipal taxes and if offsetting with other outstanding tax claims is not possible.

4. In the case of provisional invoicing pursuant to Art. 204 StG, a provisional refund of withholding tax may be carried out at the same time if a refund application is submitted and to the extent the claim is substantiated.

1. In cases of inheritance and premature refund, the withholding tax is generally paid out in cash.

2. This is subject to offsetting against outstanding federal and municipal taxes.

1. The reimbursement claim established under Art. 11 of this Regulation is deemed settled

a) * with the provisional state and municipal taxes charged for the tax period following the due year, 120 days after the receipt of the reimbursement application;

b) * with the assessed state and municipal taxes for the tax period corresponding with the due year, 120 days after the receipt of the reimbursement application, insofar as the claim has not already been settled under item a of this provision;

c) * with other state and municipal taxes, 120 days after the receipt of the reimbursement application.

1. If the applicant is required to submit a tax return for state and municipal taxes, the deadline for submitting the tax return also applies to the refund application. Article 6 of this ordinance remains reserved.

2. The submission deadline may be extended. Article 32 of the VStG remains reserved.

1. The Cantonal Tax Administration reviews the refund application and decides on the entitlement to the refund.

2. The decision on the entitlement to the refund is issued with the assessment and the final account for the tax period corresponding to the due year.

3. Reserved is an independent decision in special cases according to Article 6 of this ordinance, as well as in cases of a cash refund.

1. The appeal procedure is governed by Articles 53 to 56 VStG.

2. If the decision regarding the restitution claim is issued together with the assessment and the final statement, Articles 172 et seq. and 188 et seq. StG, as well as the Administrative Court Act, apply mutatis mutandis to the objection procedure and the appeal procedure. Article 48 paragraph 2 VStG remains reserved.

3. An objection or appeal by the municipality is excluded.

1. The Cantonal Tax Administration can impose fines of up to CHF 500 for regulatory offenses.

1. For reimbursement claims for due dates up to and including 31 December 2000, reimbursement is generally made in cash.

2. To the extent that such reimbursement is made in cash, Article 9 of this regulation does not apply.

3. An independent decision is made regarding the reimbursement claim.

1. This regulation enters into force on 1 January 2001.