The FTA may order administrative measures against a taxable person who makes supplies on Swiss territory in accordance with Article 7 paragraph 3 letter b if that person:
fails to register as a taxable person; or
fails to comply or only partially complies with their reporting or payment obligations.
The FTA shall hear the taxable person before deciding on the administrative measures. The supply recipients shall not be heard.
The FTA may order a ban on the import of goods that are exempt from import tax under Article 53 paragraph 1 letter a because of the negligible amount of tax. If the taxable person continues to fail to comply with their obligations despite the import ban, the FTA may order the destruction of the goods without compensation.
The measures shall be enforced by the FOCBS.
The FTA shall publish the names of taxable persons against whom measures in accordance with paragraph 3 have been ordered in a legally binding ruling.
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