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Audit Digital transformation: Audit of the introduction of the accrual principle for direct federal tax - Federal Tax Administration

Audit number: 21260

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).

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