The Finance Commission of the National Council (FK-NR) has submitted a parliamentary initiative in which it decides to adapt the legal regulation in the DBG in such a way that the auditing and supervisory competencies in the DBG are strengthened.
The initiative of the FK-NR has not yet been discussed in the National Council. In a media release of the Conference of Cantonal Finance Directors (FDK ) of 22 March 2019, the FDK pleads for the rejection of the parliamentary initiative to "strengthen the auditing and supervisory competences in the Federal Act on Direct Federal Taxation" (18,469). The FDK states in particular: "According to Art. 128 para. 4 BV and Art. 2 DBG, direct federal tax is assessed and received by the cantons under the supervision of the Confederation. Federal supervision of the cantons' activities is clearly and comprehensively regulated in Art. 102 and 103 DBG". In addition, with the revision of the DTA in 2014 (concerning the overall financial supervision of direct federal taxes), according to Art. 104a DTA, the independent cantonal financial supervisory bodies are responsible for the annual audit of the orderliness and legality of the collection of direct federal taxes. In addition, the judiciary is responsible for verifying the material correctness of the assessment. In the opinion of the FDK, there is therefore no legislative supervisory or auditing gap with regard to direct federal taxes. Rather, the competences are clearly assigned to the FTA and the cantonal financial controls. The FDK therefore recommends that the parliamentary initiative be rejected.
