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Audit Assessment and Collection of Direct Federal Tax - Evaluation of the supervision carried out by the Swiss Federal Tax Administration - Follow-up to the recommendations from 2007

Audit number: 9284

The Canton Supervision Division, a body under the Swiss Federal Tax Administration (FTA), ensures that the assessment and collection tasks delegated to the cantons under the Federal Law on Direct Taxation are carried out in a correct and uniform manner. It performs this supervisory role in the particularly complex area of direct taxation and in an environment that is highly diversified, with the individual cantons using their own organization, resources and means to execute the tasks delegated under the Federal Law on Direct Taxation.