Federal Act on Value Added Tax

¹If the tax­able per­son re­ports him­self for an of­fence un­der this Act be­fore it comes to the at­ten­tion of the com­pet­ent au­thor­ity, he will not be pro­sec­uted if:

a.

the per­son as­sists the au­thor­ity in a reas­on­able man­ner in es­tab­lish­ing the tax pay­able or re­fund­able; and

b.

the per­son makes a ser­i­ous ef­fort to pay the tax due or re­fund­able.

²If a non-tax­able per­son who has com­mit­ted an of­fence un­der this Act or has par­ti­cip­ated in such an of­fence re­ports the of­fence, he will not be pro­sec­uted.

³A leg­al en­tity re­ports it­self through its ex­ec­ut­ive bod­ies or rep­res­ent­at­ives. Joint and sev­er­al li­ab­il­ity un­der Art­icle 12 para­graph 3 ACLA¹ of the ex­ec­ut­ive bod­ies or of the rep­res­ent­at­ives does not ap­ply and no pro­sec­u­tion will be brought.

⁴A cor­rec­tion of the re­turn un­der Art­icle 72 para­graph 2 qual­i­fies as self-re­port­ing.