640.100 LTStGLF

CH-TI

Art. 192 LT Legge tributaria (LT)

LT

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Art. 192 LT

1 I termini stabiliti dalla legge sono perentori. Quelli fissati dall’autorità possono essere prorogati per motivi fondati.

2 Il termine decorre dal giorno successivo a quello della notifica. Se l’ultimo giorno cade in sabato, in domenica o in giorno ufficialmente riconosciuto come festivo, la scadenza del termine è protratta al prossimo giorno feriale.

3 Quando l’invio di un atto avviene per posta, il termine è reputato osservato se la consegna alla posta svizzera è fatta prima della mezzanotte del giorno della scadenza.

4 Un atto presentato a un ufficio incompetente deve essere trasmesso senza indugio all’autorità fiscale competente. Il termine di presentazione dell’atto è reputato osservato se quest’ultimo è giunto all’ufficio incompetente o è consegnato a un ufficio postale svizzero il giorno della scadenza.

5 La restituzione dei termini è data se è provato che l’inosservanza degli stessi è da attribuire a servizio militare o a servizio civile, a malattia, ad assenza dal Cantone o ad altri motivi gravi riguardanti il contribuente o il suo rappresentante. [325]

[325] Cpv. modificato dalla L 6.12.2000; in vigore dal 1.1.2001 - BU 2001, 8.

← Art. 191a LT Legge tributaria (LT) Art. 193 LT →

Decisioni giudiziarie che applicano questa disposizione (113)

80.2025.45 · ti (art. 192 cpv. 5 LT)

Taxpayer Fine Upheld Despite Post-Deadline Medical Certificates

The court implicitly relied on the standard set in this article regarding the restoration of time limits due to illness when dismissing the appeal.

80.2024.34 · ti (Art. 192 cpv. 4 LT)

Taxpayer Inheritance Tax Revision Granted Based on New Fact Regarding Cash Donations

Cited in reasoning regarding the transmission of the revision request to the correct authority (the one that issued the prior ruling).

80.2025.31 · ti (Art. 192 cpv. 5 LT)

Taxpayer Appeal Dismissed for Untimely Filing and Non-Deductible Maintenance Costs on Unbuilt Parcel

This provision concerning the grounds for restitution of the appeal term was examined when deciding on the inadmissibility of the appeal (Point 3.1-3.3).

80.2025.33 · ti (Art. 192 cpv. 4 LT)

Taxpayers' Late Appeal and Remand for Clerical Error Review

Used to transmit the appeal to the Tax Office for rectification proceedings concerning the cantonal tax.

80.2023.254 · ti (Art. 192 cpv. 4 LT)

Taxpayer Appeal Regarding Valuation of Foreign Assets and Deduction Allocation

Applied to order that the appeal concerning the 2018 tax decision, filed against a notice of assessment, be treated as a formal complaint (reclamo).

80.2024.227 · ti (art. 192 cpv. 5 LT)

Taxpayer Late Appeal Barred Due to Insufficient Proof of Incapacity

Used as the basis for evaluating the conditions for the restitution of the deadlines (restituzione dei termini), although the request for restitution was ultimately deemed unsatisfied.

80.2024.108 · ti (Art. 192 cpv. 1 e 5 LT)

Taxpayer's Untimely Appeal Regarding Property Renovation Deductions

This article, regarding the peremptory nature of the deadline and exceptions, supports the finding that the appeal was inadmissible due to untimeliness.

80.2024.190 · ti (art. 192 cpv. 5 LT)

Tax Appeal Inadmissibility Due to Missed Filing Deadline

Cited in the reasoning regarding the conditions for the restitution of time limits, which is part of the analysis leading to the final decision on admissibility.

80.2023.125 · ti (art. 192 cpv. 4 LT)

Taxpayer Appeal Inadmissibility Due to Untimely Filing of Tax Deduction Dispute

Cited as a procedural rule regarding the transmission of acts submitted to an incompetent authority, although ultimately deemed not applicable to save the late appeal.

80.2024.161 · ti (Art. 192 cpv. 4 LT)

Taxpayer Alimony Deduction Dispute with Foreign Beneficiary

Cited in the reasoning section, justifying the procedural treatment of the appeal as a timely filing after transmission from the lower authority.

80.2023.215 · ti (art. 192 cpv. 5 LT)

Taxpayer Appeal Dismissed for Untimely Filing Without Valid Excuse

Cited to explain the conditions under which the rectification of deadlines (restituzione dei termini) could have been granted, supporting the rejection of the appeal on procedural grounds.

80.2024.8 · ti (art. 192 cpv. 5 LT)

Taxpayer Appeal Deemed Time-Barred Due to Untimely Filing

Cited in the closing reference for imposing costs, which relates to the non-admission due to the inability to grant time restitution.

80.2024.68 · ti (art. 192 cpv. 1 LT)

Taxpayer Appeal Inadmissibility Due to Untimely and Deficient Filing

This provision, along with Art. 119 cpv. 1 LIFD, establishes the deadline for appeal, which was deemed peremptory and non-extendable, leading to the inadmissibility of the appeal.

80.2023.91 · ti (Art. 192 cpv. 4 LT)

Taxpayers v. Tax Authority: Timeliness of Appeal and Tax Assessment Notification

Cited to support the finding that a claim submitted to an incompetent office must be transmitted to the competent tax authority, thus deeming the filing timely.

80.2023.91 · ti (art. 192 cpv. 2 LT)

Taxpayers v. Tax Authority: Timeliness of Appeal and Tax Assessment Notification

Cited to establish the rule that if the deadline falls on a weekend or holiday, it expires on the next working day.