Art. 90 VAT from 2024
Art. 90 Payment facilities
1 If payment of the tax, interest and costs within the prescribed period causes the taxable person significant hardship, the FTA and the taxable person may agree on an extension of the payment period or on instalment payments.
2 Payment facilities may be made subject to the provision of appropriate security.
3 Payment facilities lapse if the requirements lapse or if the conditions to which they are tied are not fulfilled.
4 The submission of an application for an agreement on payment facilities does not lead to the suspension of enforcement proceedings.
Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
