1 Foundations and Organization, Public Levies » 17 Public Levies » 171 Federal Taxes (KVSTV)

Subject

This Ordinance contains the cantonal implementing provisions for the reimbursement of withholding tax for natural persons.

Reference to Cantonal Law

Where organization and procedure are not regulated by federal law, the provisions

of cantonal law apply mutatis mutandis.

**II. Authorities**

Supervisory Authority

As the cantonal supervisory authority, the Department of Finance oversees the enforcement of the Withholding Tax Act, to the extent that it has been delegated to the canton.

Cantonal Withholding Tax Office

1 The Cantonal Withholding Tax Office is the cantonal tax administration.

2 It is vested with all tasks and powers that are assigned to the canton by federal law.

Appeal Authority

The Head of the Cantonal Tax Administration decides on appeals.

Appeals Commission

The Appeals Commission is the cantonal administrative court.

III. Reimbursement Procedure

Application for Refund in the Ordinary Assessment Procedure

The refund application must be submitted using the official form together

with the tax return for income and wealth taxes.

2 Applications for the refund of withholding tax on lottery winnings may be

filed at the earliest in the ordinary assessment procedure.

Application for Early Refund

1 Applications for early refund in accordance with Art. 29 para. 3 VStG must be submitted, stating the reason, on the official form to the cantonal tax administration.

2 The application must be accompanied by the certificates concerning the withholding taxes deducted from and paid by the applicant.

Refund Decision

1 The decision regarding the refund claim is generally communicated with the

assessment for the tax period coinciding with the due date year.

2 Exceptionally, the communication may take place in a separate decision.

Refund Method

1 The refund is generally made by offsetting it against cantonal taxes or federal direct tax.

2 The cantonal tax administration may instead make the refund by bank or postal transfer.

IV. Settlement with the Federation

The cantonal tax administration periodically accounts to the Federal Tax Administration for the reimbursements.

V. Infringements

1 The cantonal tax administration may impose fines of up to 500 francs for administrative offenses in accordance with Art. 64 VStG.

2 The fines accrue to the canton.

3 The provisions of §§ 210 et seq. StG apply mutatis mutandis to the fine procedure.

VI. Final Provisions

Entry into Force and Repeal of Previous Law

Subject to approval by the Confederation, this Ordinance shall enter into force retroactively on January 1, 2001. It applies to taxable income due from that date onwards and replaces the Cantonal Implementing Ordinance to the Federal Law on Withholding Tax of October 3, 1966.

Transitional Provision for the 2018 Partial Revision

The provision concerning the method of reimbursement (Section 12) shall apply for the first time to reimbursements from January 1, 2019 onwards.

Publication

This Ordinance shall, after approval by the Confederation, be published in the Official Gazette and included in the Collection of Laws.

1 OJ 20-93 with amendments of 29 November 2005 (OJ 21-44) and of 25 September 2018 (OJ 25-36).

2 SR 642.21.

3 SRSZ 172.200.

4 Para. 3 repealed on 25 September 2018.

5 Para. 2 newly inserted on 25 September 2018.

6 Repealed on 25 September 2018.

7 Repealed on 29 November 2005.

8 Version of 25 September 2018.

9 Version of 25 September 2018.

10 Approved by the Federal Department of Finance on 25 April 2001; amendment of 29 November 2005 was approved by the Federal Department of Finance on 20 December 2005.

11 Amendments of 29 November 2005 entered into force on 1 January 2006 (Off. Gaz. 2005 1970) and of 25 September 2018 on 1 January 2019 (Off. Gaz. 2018 2709).

12 OJ 15-286.

13 Heading and para. 1 in the version of 25 September 2018.

14 Amendments of 25 September 2018 were approved by the Federal Department of Finance on 26 November 2018.