{"id":7253,"date":"2024-01-17T16:35:54","date_gmt":"2024-01-17T15:35:54","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/digital-transformation-audit-of-the-introduction-of-the-accrual-principle-for-direct-federal-tax-federal-tax-administration\/"},"modified":"2025-04-01T09:18:40","modified_gmt":"2025-04-01T07:18:40","slug":"digital-transformation-introduction-of-the-accrual-principle-for-direct-federal-tax","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/en\/audit\/digital-transformation-introduction-of-the-accrual-principle-for-direct-federal-tax\/","title":{"rendered":"Digital transformation: Introduction of the accrual principle for direct federal tax"},"content":{"rendered":"\n

As a result of the Hegglin motion, accounting in the area of direct federal tax will be modified. The Federal Tax Administration (FTA) is to switch from the cash principle to the accrual principle (C2S project) for the recognition of direct federal tax receipts, which account for approximately 30% of ordinary receipts (CHF 23.5 billion in 2020).<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[177],"audit_type":[51],"class_list":["post-7253","audit","type-audit","status-publish","hentry","audit_category-it-projects","audit_type-audit"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"21260"}],"audit_office":[1281],"audit_office_text":"","audit_date":"20220406","bgo":false,"keywords":"Hegglin motion, direct federal tax, cash principle to the accrual principle (C2S project)","audit_office_local":""},"yoast_head":"\nDigital transformation: Introduction of the accrual principle for direct federal tax - Eidgen\u00f6ssische Finanzkontrolle (EFK)<\/title>\n<meta name=\"description\" content=\"Digital transformation: Introduction of the accrual principle for direct federal tax\" \/>\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\/digital-transformation-introduction-of-the-accrual-principle-for-direct-federal-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Digital transformation: Introduction of the accrual principle for direct federal tax\" \/>\n<meta property=\"og:description\" content=\"Digital transformation: Introduction of the accrual principle for direct federal tax\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/en\/audit\/digital-transformation-introduction-of-the-accrual-principle-for-direct-federal-tax\/\" \/>\n<meta property=\"og:site_name\" content=\"Eidgen\u00f6ssische Finanzkontrolle (EFK)\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-01T07:18:40+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\\\/digital-transformation-introduction-of-the-accrual-principle-for-direct-federal-tax\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/audit\\\/digital-transformation-introduction-of-the-accrual-principle-for-direct-federal-tax\\\/\",\"name\":\"Digital transformation: Introduction of the accrual principle for direct federal tax - 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