Key facts
At the beginning of 2018, the Swiss Federal Audit Office (SFAO) published audit no. 16463, “Management of tax rulings”. In its audit report, the SFAO issued the Federal Tax Administration (FTA) and the Federal Department of Finance (FDF) with a total of four recommendations. Recommendation 3 was accorded the highest priority (Priority A). With Priority A recommendations, the SFAO subsequently carries out a systematic follow-up audit. This is aimed at identifying which measures have been taken, and whether and how the recommendation has been implemented.