The Federal Tax Administration (FTA) published measures due to the coronavirus on 26 March 2020, referring to the package of measures adopted by the Federal Council (see our contribution of 21 March 2020). Furthermore, on 24 March 2020 it issued a corresponding circular concerning payment relief for direct federal tax.
No default interest is due on late payments of value added tax, special excise duties, incentive taxes, customs duties and direct federal taxes until 31 December 2020. The FTA clarifies that the areas of withholding tax and stamp duties are excluded from this waiver of default interest.
The FTA will interpret the provisions on deferrals, payment by instalments or restoration of the deadline generously. Nevertheless, the FTA will continue to issue rulings or decisions that trigger statutory time limits. Requests for payment, reminders and interest calculations will also be sent out.
In addition, various questions and answers regarding value added tax, withholding tax and stamp duties will be answered. For example, VAT checks on site are no longer carried out as a matter of principle.
The notification is available here and the circular letter here.
