Commentaries: Art. 76a

The FTA shall operate an information system for processing personal data, including sensitive personal data on administrative and criminal proceedings and sanctions.¹
The system serves the following purposes:
1. establishing the tax liability of individuals, legal entities and partnerships;
2. establishing taxable supplies as well as levying and reviewing the tax due thereon and the deductible input tax;
3. reviewing the supplies claimed as exempt from tax without credit and the related input tax;
4. reviewing the tax exemption with credit of supplies that are by law subject to the tax or which have been voluntarily submitted to the tax (option for taxation);
5. carrying out the checks on import and export receipts relevant to the levying of value added tax;
6. ensuring the collection of the taxes due from taxable persons and persons jointly liable;
7. imposing and enforcing administrative or criminal sanctions;
8. processing requests for administrative or mutual legal assistance;
9. combating tax crime;
10. keeping the statistics required for the collection of the tax;
11. producing analyses and risk profiles.
The information system may contain the following personal data, including sensitive personal data:
1. data on the identity of persons;
2. data on economic activities;
3. data on income and financial circumstances;
4. data on tax matters;
5. data on contractual obligations and assignments of claims;
6. data on debt enforcement, bankruptcy and attachment proceedings;
7. ² …
8. data on the compliance with tax obligations;
9. data on suspicion of offences;
10. data on offences, seized goods and evidence;
11. data on administrative and criminal proceedings and on administrative and mutual legal assistance proceedings.
The Federal Data Protection and Information Commissioner shall have access to the FTA information system for the purposes of its supervisory duties.³

Amended by Annex 1 No II 49 of the Data Protection Act of 25 Sept. 2020, in force since 1 Sept. 2023 (AS 2022 491;BBl 2017 6941). ↩
Repealed by Annex 1 No II 49 of the Data Protection Act of 25 Sept. 2020, with effect from 1 Sept. 2023 (AS 2022 491;BBl 2017 6941). ↩
Inserted by Annex 1 No II 49 of the Data Protection Act of 25 Sept. 2020, in force since 1 Sept. 2023 (AS 2022 491;BBl 2017 6941). ↩

Art. 76a

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