rechtundgesetz.ch
Supporter

Art. 80 – Simplifications

Monitor changes

Choose explicitly whether this legal target should be monitored personally or in the shared team workspace.

Open Monitoring Center

Select a dossier

Choose the personal dossier for this item.

Private tags

This assignment is visible only to you.

Create private tag

Art. 80

Simplifications

If the exact establishment of individual facts important to the assessment of the tax would cause excessive inconvenience to the taxable person, the FTA shall grant facilities and allow the tax to be determined approximately, provided that as a result there is no significant loss of or increase in the tax, no material distortion of the competitive situation and no excessive complication of the tax return for other taxable persons and the tax audit.

Legal act context
SR 641.20 · VAT Act · Federal act · Federal Act of 12 June 2009 on Value Added Tax (Value Added Tax Act, VAT Act)
Structure path
Title 5 Procedural Law for Domestic and Acquisition Tax Chapter 4 Rights and Obligations of the Authorities Section 3 Securing the Correct Tax Payment
Language
English (en)
Data status
2025-03-31

Available language versions

Deutschde Françaisfr Italianoit Englishen

The official sources and versions published by the competent authorities remain authoritative.

Enactment navigation

Loading the complete structure

The requested content is already available. Articles, annexes and all other structure nodes are now being added.

The official sources and versions published by the competent authorities remain authoritative.

rechtundgesetz.ch provides orientation and search in publicly accessible legal information, but no legal advice.