625.31
CH-AR
Ordinance on the Federal Act on Military Service Exemption Tax - Cantonal Authority for the Substitute Military Service Tax
5 Articles / Provisions · Canton of Appenzell Ausserrhoden — Cantonal Legislation
Statutory Text (5 Provisions)
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Art. 1 Ordinance on the Federal Act on Military Service Exemption Tax - Cantonal Authority for the Substitute Military Service Tax
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1. Competent for the assessment and collection of the compulsory military service substitute tax is the Office for Military and Civil Protection.
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Art. 3 Ordinance on the Federal Act on Military Service Exemption Tax - Cantonal Tax Administration
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1. The cantonal tax administration shall transmit the relevant communications to the Office for Military and Civil Protection, provide the necessary information, and grant access to the files.
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Art. 4 Ordinance on the Federal Act on Military Service Exemption Tax - Appeals Commission
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1. The Higher Court is established as the Appeals Commission.
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1. If the Office for Military and Civil Protection considers the prerequisites for a prosecution to be met, it forwards the files to the Public Prosecutor's Office.
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1. The regulation comes into force on April 6, 2004.