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Art. 183 Mandatory provision of information 301
Every individual is obliged to provide the relevant agencies with the information requested in particular, as well as presenting proof and handing it over for examination as required by the implementation of this Act, its implementing provisions or the rulings based thereon; moreover, every individual must allow inspectors access to the business and to commercial and storage premises, to inspect the accounts and correspondence and to take samples. 301 Amended by No I of the FA of 22 March 2013, in force since 1 Jan. 2014 (AS 2013 3463, 3863; BBl 2012 2075). |