Art. 146

(Art. 107 para. 1 let. a VAT Act)

1. In justified cases, the FTA may on application refund tax amounts already paid for which a claim to tax relief exists; it may, in consultation with the FDFA, charge a processing fee for this service.
2. For the tax refund, Article 145 paragraph 3 applies by analogy.
3. An institutional beneficiary may not make more than two applications for a tax refund per calendar year. The official form must be used.
4. Individual beneficiaries may not make more than one application for a tax refund per calendar year. The applications by individual persons must be collected by the organisation to which they belong for submission once annually.
5. The FTA may, in consultation with the FDFA, set a minimum refund amount per application. No payment interest is paid on the refund amounts.