Value Added Tax Act (VAT)

Art. 76VAT from 2020

Art. 76¹Processing of data

¹ In order to fulfil its statutory duties, the FTA is permitted to process sensitive personal data and personality profiles, including data on administrative and criminal prosecutions and sanctions.

² It may systematically use the Old-Age and Survivors' Insurance number as defined in Article 50c of the Federal Act of 20 December 1946² on Old-Age and Survivors' Insurance to establish tax liability.

¹ Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).
² SR 831.10