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Audit Management of tax rulings - Federal Tax Administration and State Secretariat for International Financial Matters

Audit number: 16463

Taxpayers in Switzerland can ask the authorities for the expected tax implications for concrete individual situations. A tax authorities' advance tax ruling sets out, in a binding advance tax decision made in good faith, how they apply the law, the current practice and their discretion in a concrete individual situation. At the Federal Tax Administration (FTA), the Swiss Federal Audit Office (SFAO) audited the processes defined for this purpose.