Withholding tax payable

System

Swiss GAAP FER Chart of Accounts

Type

Passivi

Class

2 — Liabilities and equity

Parent

220 — Other short-term liabilities

Labels (multilingual)

EN: Withholding tax payable

FR: Impot anticipe du

DE: Geschuldete Verrechnungssteuer

IT: Imposta preventiva dovuta

Postable

Yes

Lettrable

No

VAT

No