Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/28843

This text was translated from EN into Rumantsch Grischun.

The FTA collects the fee. Each year, when assessing the liability to pay VAT, the FTA shall allocate each undertaking liable to pay the fee to a tariff category and invoice it for the fee. If an undertaking has made no VAT returns or its returns are clearly inadequate, the FTA shall use its discretion to allocate the undertaking to a tariff category. If allocation to a tariff category for the tax period ending in the previous calendar year is temporarily impossible, the FTA shall invoice the fee when the tariff category has been determined.

La AFT incassescha la taxa. Per mintga interpresa ch’è obligada da pajar la taxa determinescha la AFT mintga onn, en il rom da l’incassament da la taglia sin la plivalur, sia classificaziun en ina categoria tariffara e metta a quint questa taxa. Sch’ina interpresa na dispona betg d’in rendaquint u sche quel è evidentamain insuffizient, attribuescha la AFT l’interpresa ad ina categoria tariffara tenor appreziar. Sch’i n’è per il mument betg pussaivel d’attribuir l’interpresa ad ina categoria tariffara per la perioda fiscala terminada l’onn chalendar precedent, metta la AFT a quint la taxa pir, cur che la categoria tariffara è determinada.