661.11
STGLI
CH-BE
CH-BE
Art. 167 Legge Fiscale (StG) - Obblighi di Collaborazione
Procedura - Procedura di Accertamento - Disposizioni Generali
Art. 167 Legge Fiscale (StG) · Obblighi di Collaborazione
1. La persona soggetta a imposizione deve fare tutto il possibile per consentire una determinazione completa e corretta della tassazione.
2. Essa deve fornire, su richiesta dell'amministrazione fiscale, in particolare informazioni orali o scritte, presentare libri contabili, documenti giustificativi e altre certificazioni, nonché atti relativi alla transazione commerciale.
3. Le persone fisiche con reddito derivante da attività lavorativa autonoma e le persone giuridiche devono conservare gli atti e gli altri documenti giustificativi, che sono connessi alla loro attività, per dieci anni. Le modalità di tenuta e conservazione sono disciplinate dagli articoli da 957 a 958f CO.
Decisioni giudiziarie che applicano questa disposizione (9)
100 2024 196 · be (Art. 166 Abs. 2 und Art. 167 StG)
Taxpayer Appeal on Property Gains Tax Assessment and Ownership Period Calculation
Cited regarding the duty of the parties to cooperate in establishing the facts supporting their claims.
100 2024 196 · be (Art. 167 StG)
Taxpayer Appeal on Property Gains Tax Assessment and Ownership Period Calculation
Cited regarding the duty of the parties to cooperate in establishing the facts supporting their claims.
100 2024 29 · be (Art. 167 StG)
Tax Abatement Denial for Failure to Cooperate
Cited in section 4.2 regarding the duty to submit evidence when permitted for cantonal taxes.
100 2020 271 · be (Art. 167 Abs. 1 StG)
Tax Commission Upholds Back Taxes on Hidden Profit Distributions and Sailboat Expenses
Cited in the grounds for denying the appeal, emphasizing the taxpayer's duty to enable a complete and correct assessment.
100 2020 191 · be (Art. 166 Abs. 2, Art. 167 und 170 f. StG)
Tax Provision Deductibility Based on Post-Balance Sheet Events and Disclosure Timing
Cited regarding the appellant's duty to cooperate in the assessment.
100 2020 195 · be (Art. 167 StG)
Tax Appeal Regarding Discretionary Income Assessment and Substantiated Third-Party Payments
Cited as part of the legal basis establishing the taxpayer's duty to cooperate in the assessment procedure.
100 2018 490 · be (Art. 167 Abs. 1 StG)
Tax Evasion Liability Despite Shared Reporting Duties
Cited in conjunction with Art. 24 ESchG to establish the high standards of diligence required from taxpayers to ensure correct assessment.
100 2016 637 · be (Art. 167 Abs. 1 StG)
Taxpayers' Withholding Tax Refund Forfeited Due to Late Income Declaration After Tax Authority Inquiry
Cited in the reasoning as relating to the duty of cooperation, but not explicitly in the dispositive.
100 2016 316 · be (Art. 167 Abs. 1 StG)
Taxation of Hidden Profit Distributions to Non-Shareholder De Facto Manager
Cited in the reasoning regarding the taxpayer's duty to enable correct assessment.