10/2020
National Council adopts bill on electronic procedures in tax matters
Tamara Bosch
On 21 September 2020, the National Council adopted the Federal Law on Electronic Procedures in the Tax Field, with the following amendments in particular.
For example, the Federal Council (cf. our contribution of 23 May 2020) only wants to authorise the cantons to handle tax procedures electronically, whereas the National Council requires the cantons to offer this service.
According to the National Council, VAT and stamp duty declarations should continue to be possible on paper. Last but not least, the National Council advocates a uniform electronic or written tax return form. The details of the vote can be found here or the Federal Council's business here.
First publication:
www.taxlawblog.ch
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