Inserted by Annex No 5 of the O of 31 Aug. 2022, in force since 1 Jan. 2023 (AS 2022 552).
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 14b Principle, scope and calculation basis
1 Purchasers of melt material in accordance with Article 31a PMCA, trade assayers and group companies in accordance with Article 42bis PMCA must pay an annual supervisory levy to the Central Office. 2 Purchasers of melt material in accordance with Article 31a PMCA shall pay the levy in the form of a lump sum for a period of four years. 3 Trade assayers and group companies in accordance with Article 42bis PMCA that hold a licence for commercial trading in banking precious metals from the Central Office shall pay the levy in the form of a fixed basic levy and a variable supplementary levy. 4 The supplementary levy covers the costs that are not covered by the basic levy.
Art. 14c Basic levy
For the basic levy in accordance with Article 14b paragraph 3, the rate in the Annex applies.
Art. 14d Supplementary levy
As regards the amount to be covered via the supplementary levy in accordance with Article 13b paragraph 3, one tenth of such levy shall be based on the balance sheet total and nine tenths on the gross revenue.
Art. 14e Calculation of the supplementary levy
1 For calculating the supplementary levy based on the balance sheet total and gross revenue, the profit and loss account of the entity subject to the levy in accordance with Article 959b of the Code of Obligations, as reported in the approved financial statements for the year preceding the year to which the levy applies, shall be decisive. The following may be deducted for trading in banking precious metals: a. if a profit and loss account by nature of expense is used: volume changes in unfinished and finished goods, as well as the cost of purchased materials; b. if a profit and loss account by function of expense is used: the costs of procuring or manufacturing the purchased products. 2 The decisive factor in calculating the supplementary levy based on the balance sheet total and gross revenue shall be the result in the financial statements for the year preceding the year to which the levy applies. 3 The calculation of the supplementary levy according to gross revenue shall be based e
Para. 1 — SR 220
Art. 14f Start and end of levy liability
1 Levy liability shall begin with the granting of the licence and end with its withdrawal or the discharge from supervision. 2 If the start or end of levy liability does not coincide with the start or end of the year to which the levies apply, the basic levy and supplementary levy shall be payable pro rata temporis. 3 A right to reimbursement based on paragraph 2 at the end of levy liability shall exist only for amounts exceeding CHF 1000.
Art. 14g Collection of levies
1 The Central Office shall collect the supervisory levies from the licence holders in accordance with Article 42bis PMCA based on its cost accounting for the year preceding the year to which the levies apply. 2 After finalising its cost accounting, the Central Office shall produce an invoice for each entity subject to the levies.
Art. 14h Invoicing, due dates, deferral and expiry
1 The Central Office shall produce invoices for the supervisory levies. 2 If the entities subject to the levies do not agree with the final invoice, they may request an appealable decision. 3 Due dates, deferral and expiry shall be based by analogy on the provisions of the General Fees Ordinance of 8 September 2004.
Para. 3 — SR 172.041.1