213.611
CH-OW
Implementing provisions on the accounting and billing of notarization, land registry, and valuation fees
5 Articles / Provisions · Switzerland · Canton of Obwalden
Statutory Text (5 Articles)
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Section 1 Implementing Provisions on Accounting and Invoicing Regarding Authentication, Land Registry, and Appraisal Fees Implementing provisions on the accounting and billing of notarization, land registry, and valuation fees
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1. Notaries, protest officials, and land registries are required to use the invoice form approved by the governing council. It can be obtained at cost from the cantonal materials center.
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Section 2 Implementing Provisions on Accounting and Invoicing Regarding Notarization, Land Registry, and Assessment Fees Implementing provisions on the accounting and billing of notarization, land registry, and valuation fees
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1. Notarization fees can be evidenced by a simple receipt.
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Sec. 3 Implementing Provisions Regarding Accounting and Invoicing Concerning Notarization, Land Registry, and Appraisal Fees Implementing provisions on the accounting and billing of notarization, land registry, and valuation fees
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1. The Cantonal Commission for Real Estate Valuation accounts with the Valuation Report.
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Sec. 4 Implementing Provisions on Accounting and Invoicing Concerning Notarization, Land Registry, and Assessment Fees Implementing provisions on the accounting and billing of notarization, land registry, and valuation fees
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1. A duplicate of all invoices and receipts must be retained by the issuer. Invoice duplicates, receipt duplicates, and internal invoice forms must be preserved for ten years, calculated from the delivery of the invoice to the obligated party.
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Sec. 5 Implementing Provisions Regarding Accounting and Invoicing for Notarization, Land Registry, and Appraisal Fees Implementing provisions on the accounting and billing of notarization, land registry, and valuation fees
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1. These implementing provisions shall enter into force immediately.