Internal Law 6 Finance 65 Exchange of information on tax matters
Diritto nazionale 6 Finanze 65 Scambio di informazioni in materia fiscale

653.1 Federal Act of 18 December 2015 on the International Automatic Exchange of Information in Tax Matters (AEOIA)

653.1 Legge federale del 18 dicembre 2015 sullo scambio automatico internazionale di informazioni a fini fiscali (LSAI)

Index Inverser les langues Précédent Suivant
Index Inverser les langues

Art. 28a Electronic procedures

1 The Federal Council may stipulate the electronic conduct of procedures under this Act. In doing so, it shall regulate the modalities of such conduct.

2 The FTA shall ensure the authenticity and integrity of the data in electronic procedures.

3 For the electronic filing of submissions whose signature is required by law, it may accept a different electronic confirmation of the information by the person submitting it from a qualified electronic signature.

40 Inserted by No I 7 of the FA of 18 June 2021 on Electronic Procedures in the Field of Taxation, in force since 1 Jan. 2022 (AS 2021 673; BBl 2020 4705).

Art. 29 Diritto procedurale applicabile

Ove la presente legge non disponga altrimenti, si applica la PA51.

50 Nuovo testo giusta il n. I 7 della LF del 18 giu. 2021 sulle procedure elettroniche in ambito fiscale, in vigore dal 1° gen. 2022 (RU 2021 673; FF 2020 4215).

51 RS 172.021

 

This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Il presente documento non è una pubblicazione ufficiale. Fa unicamente fede la pubblicazione della Cancelleria federale. Ordinanza sulle pubblicazioni ufficiali, OPubl.