The right to require the Swiss paying agent to transfer the tax or report a disclosure shall expire five years after the end of the calendar year in which the tax was to be transferred or the disclosure reported.
The statutory limitation period shall be interrupted whenever a Swiss paying agent is notified of any official action pertaining to the enforceability of the tax or disclosure. Once a statutory limitation period has been interrupted, a new limitation period shall begin to run.
The statutory limitation period shall expire no later than 15 years after the end of the calendar year in which the tax was to be transferred or the disclosure reported.
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