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Audit Shortcomings in the supervision of direct federal tax and of direct taxation harmonisation - Consolidation of previous reports addressed to the Federal Tax Administration

Audit number: 15639

Direct federal tax (DFT) is collected by the cantons on behalf of and under the supervision of the Confederation. This tax brings in some CHF 20 billion every year. Moreover, there is a federal act which governs the harmonisation of direct taxation at cantonal and communal levels (DTHA). It is of key importance in the third series of corporate tax reforms (CTR III), particularly with regard to the elimination of cantonal tax status.