640.100 LTStGLF

CH-TI

Art. 198 LT Legge tributaria (LT)

LT

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Art. 198 LT

[327] 1 L’autorità fiscale competente invita i contribuenti, mediante notificazione pubblica, comunicazione personale o invio del modulo, a presentare la dichiarazione d’imposta. Anche i contribuenti che non hanno ricevuto né una comunicazione personale né un modulo devono presentare la dichiarazione d’imposta.

2 Il contribuente deve compilare la dichiarazione d’imposta in modo completo e veritiero, firmarla personalmente e inviarla, con gli allegati prescritti, all’autorità competente entro il termine stabilito.

2bis In deroga al capoverso 2, le persone giuridiche devono compilare, in modo completo e veritiero, la dichiarazione d’imposta e inviarla, congiuntamente agli allegati prescritti, in formato elettronico. I capoversi 3-5 si applicano per analogia.

3 Il contribuente che omette di inviare la dichiarazione d’imposta o che presenta una dichiarazione d’imposta incompleta è diffidato a rimediarvi entro un congruo termine.

4 Per ogni diffida è percepita una tassa stabilita dal Consiglio di Stato.

5 Contro la diffida è data facoltà di reclamo all’autorità fiscale e di ricorso alla Camera di diritto tributario entro i termini stabiliti dagli articoli 206 e 227.

[327] Art. modificato dalla L 16.10.2023; in vigore dal 1.1.2024 - BU 2023, 400.

← Art. 197 LT Legge tributaria (LT) Art. 199 LT →

Decisioni giudiziarie che applicano questa disposizione (35)

80.2024.41 · ti (Art. 198 cpv. 2 LT)

Taxpayer Appeal Regarding Disallowed Child Support Deduction Due to Foreign Agreement Non-Ratification

Cited in the reasoning section (1.2) establishing the taxpayer's duty to file a complete declaration, which informs the basis for the annulment in order 1.

80.2024.41 · ti (Art. 198 cpv. 3 LT)

Taxpayer Appeal Regarding Disallowed Child Support Deduction Due to Foreign Agreement Non-Ratification

Cited in the reasoning section (1.2) concerning the consequence of an incomplete declaration, which informs the basis for the annulment in order 1.

80.2025.7 · ti (art. 198 cpv. 3 LT)

Taxpayer Appeal on Failure-to-File Penalty Lacking Mandatory Reminder

This provision concerning the legal basis for issuing a formal notice (diffida) was cited in the reasoning regarding the scope of the appeal, even though the actual decision to dismiss the appeal did not rely on it substantively.

80.2024.214 · ti (Art. 198 cpv. 3 LT)

Taxpayer Appeal on Fine for Missed Electronic Tax Filing Deadline

Cited in the reasoning as the basis for issuing the warning/notice to comply (diffida) when a tax return is omitted, which forms the subject matter of the appeal.

80.2024.188 · ti (Art. 198 LT)

Taxpayer Appeal: Fine Calculation Based on Incorrect Tax Base Violates Personal Culpability

This article was cited when describing the obligation to submit the tax return which was violated.

80.2023.76 · ti (art. 198 cpv. 2 LT)

Taxpayer Fails to Rectify/Revise Assessments Due to Untimely Deduction Claim

Cited regarding the taxpayer's responsibility for the completeness and accuracy of the declaration when signing it.

80.2023.73 · ti (art. 198 cpv. 2 LT)

Taxpayer Appeal Against Denial of Tax Assessment Revision for Declaration Error

Cited in the reasoning explaining why the taxpayer assumed responsibility for declaration errors, although this provision was not the main ground for the final order.

80.2023.196 · ti (Art. 198 cpv. 3 LT)

Taxpayer Appeal Dismissed for Untimely Filing and Prematurity Regarding Procedural Notice, Fine, and Payment Notice

The court's reasoning regarding the inadmissibility of the appeal concerning the formal demand (diffida ad adempiere) relies on the context established by this article.

80.2023.158 · ti (Art. 198 cpv. 3 LT)

Taxpayer Appeal Dismissed for Insufficient Tax Declaration and Non-Compliance Fine

Although cited multiple times, this article defines the obligation leading to the sanction applied via the implicit rejection of the appeal against the formal notice.

80.2023.75 · ti (art. 198 cpv. 3 LT)

Taxpayer Appeal Regarding 2021 Tax Declaration and Prior Notice Dismissed in Part

Used to reject the appeal concerning the administrative fine related to the Cantonal Tax (IC) for the 2021 tax return.

80.2022.221 · ti (art. 198 cpv. 2 LT)

Taxpayer's Attempt to Revise Final Tax Assessment Rejected Due to Untimely Claim of Accounting Error

Cited in the reasoning concluding that the appeal failed because the taxpayer confirmed the declaration was complete and truthful.

80.2022.212 · ti (art. 198 cpv. 3-5 LT in relazione ad art. 19 Regolamento LT)

Taxpayer v. Tax Authority: Timeliness of Complaint Against Payment Demand

Cited in the reasoning to describe the background procedure leading to the fine, but not explicitly used in the final orders.

80.2022.60 · ti (Art. 198 cpv. 3 LT)

Taxpayer Appeal of Tax Return Filing Demand and Procedural Fine

This provision regarding the warning (diffida) for failure to submit the tax return was implicitly used as the basis for the initial administrative action whose legality was reviewed, even though the appeal regarding the federal direct tax portion was declared inadmissible.

80.2020.219 · ti (art. 198 cpv. 3 LT)

Taxpayer Appeal on Procedural Penalties for Unfiled 2019 Declarations

The appeal regarding the cantonal tax was rejected based on this provision, which governs the procedure for default notices (diffide).

80.2020.226 · ti (art. 198 cpv. 3 LT)

Taxpayer Residence Permit and Tax Filing Obligation Appeal

Used to confirm the administrative order (diffida) regarding cantonal tax, as the appeal was rejected on the merits for this part.