Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/36959

This text was translated from EN into Rumantsch Grischun.

The right to require the Swiss paying agent to transfer the tax or report a disclosure shall expire five years after the end of the calendar year in which the tax was to be transferred or the disclosure reported. The statutory limitation period shall be interrupted whenever a Swiss paying agent is notified of any official action pertaining to the enforceability of the tax or disclosure. Once a statutory limitation period has been interrupted, a new limitation period shall begin to run. The statutory limitation period shall expire no later than 15 years after the end of the calendar year in which the tax was to be transferred or the disclosure reported.

Il dretg sin transferiment da la taglia u sin transmissiun da l’annunzia envers la cassa svizra scada 5 onns suenter la fin da l’onn chalendar che la taglia stueva vegnir transferida u l’annunzia vegnir transmessa. La perioda da scadenza vegn interrutta tras mintga act uffizial che vegn rendì enconuschent ad ina cassa svizra e che ha l’intenziun da far valair la taglia u l’annunzia. Tras l’interrupziun cumenza la perioda da scadenza da nov. La scadenza entra en vigur il pli tard 15 onns suenter la fin da l’onn chalendar che la taglia stueva vegnir transferida u l’annunzia vegnir transmessa.