{"id":7251,"date":"2024-01-17T16:35:54","date_gmt":"2024-01-17T15:35:54","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/withholding-tax-and-stamp-duty-receipt-processes-part-of-the-audit-of-the-federal-financial-statements-federal-tax-administration\/"},"modified":"2024-02-14T17:25:58","modified_gmt":"2024-02-14T16:25:58","slug":"withholding-tax-and-stamp-duty-receipt-processes-part-of-the-audit-of-the-federal-financial-statements-federal-tax-administration","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/en\/audit\/withholding-tax-and-stamp-duty-receipt-processes-part-of-the-audit-of-the-federal-financial-statements-federal-tax-administration\/","title":{"rendered":"Withholding tax and stamp duty receipt processes \u2013 part of the audit of the federal financial statements"},"content":{"rendered":"\n<p>The main task of the Collection Division within the Main Division for Federal Direct Tax, Anticipatory Tax and Stamp Duty (DAS Main Division) is the correct calculation, setting and collection of withholding tax and stamp duties (issue tax, transfer stamp tax, duty on life insurance premiums). In 2020, the Federal Tax Administration (FTA) recorded gross receipts of CHF 30.5 billion on withholding tax. For stamp duties, receipts amounted to CHF 2.4 billion in 2020. As regards the collection of withholding tax, it is also possible to simply submit a report, whereby the withholding tax need not be paid \u2013 subject to reporting being authorised. In 2020, gross distributions of over CHF 475 billion were authorised under the reporting procedure. Over 80% of withholding tax obligations were settled without any flow of money. The SFAO&#8217;s last functional audit of the Collection Division took place in 2018.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[42],"audit_type":[222],"class_list":["post-7251","audit","type-audit","status-publish","hentry","audit_category-public-finances-and-taxes","audit_type-federal-financial-statements"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"21418"}],"audit_office":[1281],"audit_office_text":"","audit_date":"20220411","bgo":false,"keywords":"Federal Direct Tax, Anticipatory Tax and Stamp Duty (DAS Main Division),ssue tax, transfer stamp tax, duty on life insurance premiums","audit_office_local":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Withholding tax and stamp duty receipt processes \u2013 part of the audit of the federal financial statements - Eidgen\u00f6ssische Finanzkontrolle (EFK)<\/title>\n<meta name=\"description\" content=\"Withholding tax and stamp duty receipt processes \u2013 part of the audit of the federal financial statements\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.efk.admin.ch\/en\/audit\/withholding-tax-and-stamp-duty-receipt-processes-part-of-the-audit-of-the-federal-financial-statements-federal-tax-administration\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Withholding tax and stamp duty receipt processes \u2013 part of the audit of the federal financial statements\" \/>\n<meta property=\"og:description\" content=\"Withholding tax and stamp duty receipt processes \u2013 part of the audit of the federal financial statements\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/en\/audit\/withholding-tax-and-stamp-duty-receipt-processes-part-of-the-audit-of-the-federal-financial-statements-federal-tax-administration\/\" \/>\n<meta property=\"og:site_name\" content=\"Eidgen\u00f6ssische Finanzkontrolle (EFK)\" \/>\n<meta property=\"article:modified_time\" content=\"2024-02-14T16:25:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/test\/palais.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/audit\\\/withholding-tax-and-stamp-duty-receipt-processes-part-of-the-audit-of-the-federal-financial-statements-federal-tax-administration\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/audit\\\/withholding-tax-and-stamp-duty-receipt-processes-part-of-the-audit-of-the-federal-financial-statements-federal-tax-administration\\\/\",\"name\":\"Withholding tax and stamp duty receipt processes \u2013 part of the audit of the federal financial statements - 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