784.40 Federal Act of 24 March 2006 on Radio and Television (RTVA)

784.40 Lescha federala dals 24 da mars 2006 davart radio e televisiun (LRTV)

Art. 70 Undertaking’s obligation to pay

1 A corporate undertaking is required to pay the fee if it reached the minimum turnover fixed by the Federal Council in the tax period that ended in the previous calendar year in accordance with Article 34 of the Value Added Tax Act of 12 June 200968 (VATA).

2 An undertaking is any entity entered in the FTA register of persons liable to pay VAT and which has its registered office, domicile or permanent establishment in Switzerland. A simple partnership under Article 530 of the Code of Obligations69 is not deemed to be an undertaking.70

3 Turnover in terms of paragraph 1 is defined as the total turnover excluding VAT achieved by an undertaking that must be declared in accordance with the VATA, irrespective of whether it qualifies for VAT liability. Where group taxation applies, the total turnover of the VAT group is decisive.

4 The Federal Council shall specify the minimum turnover at a level that ensures that small undertakings are exempt from the fee.

5 The amount of the fee is determined by the turnover. The Federal Council shall specify several turnover levels with a separate tariff for each level (tariff categories).

68 SR 641.20

69 SR 220

70 Amended by No I of the FA of 18 Dec. 2020 (Undertaking’s obligation to pay), in force since 1 Jan. 2021 (AS 2021 239; BBl 2020 4485).

Art. 70 Obligaziun da las interpresas da pajar la taxa

1 Ina interpresa è obligada da pajar la taxa, sch’ella ha cuntanschì, durant la perioda fiscala terminada l’onn chalendar precedent tenor l’artitgel 34 da la Lescha federala dals 12 da zercladur 200968 davart la taglia sin la plivalur (LTPV), la svieuta minimala fixada dal Cussegl federal.

2 Sco interpresa vala, tgi ch’è inscrit tar la AFT en il register da las persunas obligadas da pajar la taglia sin la plivalur ed ha sia sedia, ses domicil u ses stabiliment en Svizra. Betg sco interpresa na vala ina societad simpla tenor l’artitgel 530 dal Dretg d’obligaziuns69.70

3 Sco svieuta en il senn da l’alinea 1 vala la svieuta totala ch’ina interpresa ha cuntanschì e ch’è da declerar tenor la LTPV, senza la taglia sin la plivalur, independentamain da sia qualificaziun sut l’aspect da la taglia sin la plivalur. Nua ch’i vegn applitgada la taxaziun da gruppa, è decisiva la svieuta totala da la gruppa da la taglia sin la plivalur.

4 Il Cussegl federal fixescha la svieuta minimala uschia, che interpresas pitschnas èn dispensadas da la taxa.

5 L’autezza da la taxa sa drizza tenor la svieuta. Il Cussegl federal fixescha plirs stgalims da svieuta cun mintgamai ina tariffa per stgalim (categorias tariffaras).

68 SR 641.20

69 SR 220

70 Versiun tenor la cifra I da la LF dals 18 da dec. 2020 (obligaziun da las interpresas da pajar la taxa), en vigur dapi il 1. da schan. 2021 (AS 2021 239; BBl 2020 4485).

 

This document is not an official publication. Only the publication of the Federal Chancellery is legally binding.
Il presente documento non è una pubblicazione ufficiale. Fa unicamente fede la pubblicazione della Cancelleria federale. Ordinanza sulle pubblicazioni ufficiali, OPubl.