In the case of annual reporting (Art. 35a ), the tax shall be collected on a provisional basis by paying in instalments that are determined and invoiced by the FTA.
The tax claim in the last tax period is decisive in determining the instalments. If it is not yet known, it is estimated by the FTA. In the case of new taxable persons, the tax claim expected by the end of the first tax period is decisive.
If the effective reporting method (Art. 36) or the flat tax rate method (Art. 37 para. 5) is used, one instalment shall amount one quarter of the tax claim, and in the case of reporting using the net tax rate method (Art. 37 paras. 1-4), one instalment shall amount to half of the tax claim in accordance with paragraph 2.
No negligible amounts will be charged.
A taxable person who considers the instalments to be too high or too low may apply to the FTA for an adjustment.
The instalments shall be paid:
when applying the effective reporting method and the flat tax rate method: within 150, 240 and 330 days of the beginning of the tax period;
in the case of reporting using the net tax rate method: within 240 days of the beginning of the tax period.
The instalments paid shall be credited against the tax claim according to the submitted annual return.
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