Document ID: /roh_data/filtered/swiss_laws_in_ROHinterleaved.jsonl.gz/37039

This text was translated from EN into Rumantsch Grischun.

The FTA shall carry out audits to assess whether Swiss paying agents fulfil their obligations under the agreements. For the purpose of clarifying the facts, it may:a. inspect the books, receipts and other documents of Swiss paying agents on site or order the surrender thereof;b. obtain information in writing and verbally;c. summon representatives of Swiss paying agents for questioning. Where the FTA determines that a Swiss paying agent has not or has inadequately fulfilled its obligations, it shall give it an opportunity to comment on the deficiencies found. Where the Swiss paying agent and the FTA cannot reach an agreement, the FTA shall issue a ruling. On request, the FTA shall issue a declaratory ruling on:a. the status of paying agent;b. the basis for levying the one-off payments, the final withholding tax or the tax finality payment;c. the content of the disclosures in accordance with Article 6 or 16;d. the content of certificates. The FTA shall draw up an annual summary report outlining the main findings of the audits performed during the previous calendar year. It shall formulate the report such that the individual Swiss paying agents cannot be identified. SIF shall forward the report to the competent authority of the partner state and publish a summary of this report.

La AFT controllescha che las cassas svizras adempleschian las obligaziuns en connex cun la realisaziun da las cunvegnas. Per sclerir ils fatgs po ella:a. controllar al lieu ils cudeschs da fatschenta, las quittanzas ed auters documents da la cassa svizra u pretender che tals vegnian consegnads;b. dumandar infurmaziuns a bucca ed en scrit;c. citar represchentants da la cassa svizra ad interrogaziuns. Sch’ella constatescha che la cassa svizra n’ha betg ademplì sias obligaziuns u ha ademplì ellas manglusamain, ha la cassa la pussaivladad da prender posiziun davart las mancanzas constatadas. Sche la cassa svizra e la AFT na chattan betg ina soluziun consensuala, decretescha la AFT ina disposiziun. Sin dumonda decretescha la AFT ina disposiziun da constataziun davart:a. la qualitad da la cassa;b. las basas da calculaziun per ils pajaments unics, per la taglia indemnisanta u per il pajament d’indemnisaziuns;c. il cuntegn da las annunzias tenor l’artitgel 6 u 16;d. il cuntegn da las attestaziuns. La AFT elavura annualmain in rapport davart ils resultats ils pli impurtants da las controllas fatgas l’onn precedent. Il rapport sto vegnir redigì uschia ch’i n’èn pussaivlas naginas conclusiuns a singulas cassas svizras. Il SFI transmetta il rapport a l’autoritad cumpetenta dal stadi partenari e publitgescha ina resumaziun dal rapport.