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| Yes, you can.
Tom | |
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Are you sure? In Ticino, and did it perhaps change?
Canton Zug
says explicitly [Pt. 16] that, while the subject taxed is the employee, the debtor is the employer.
Bern as well. Same for Vaud,
the employer is the debtor here as well (deepl.com produces very good translations, far better than google):
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| Obligations du débiteur de la prestation imposable
En sa qualité de débiteur de la prestation imposable, la personne qui verse à une autre personne une prestation soumise à l’impôt à la source est responsable du prélèvement de l’impôt à la source.
Dans ce contexte, le débiteur de la prestation imposable (en général l’employeur) a notamment les obligations suivantes : | |
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The gist of the above:
Who pays someone else is the debtor for the tax at source, usually that's the employer.
OP, that should mean even paying the 105.- is throwing money out the window. You have 30 days to raise a formal complaint. You must do so using snail mail. If time is the issue, perhaps consider bringing the letter yourself (remember getting receipt confirmed, e.g. on your copy).