Federal Act on Value Added Tax

¹The tax­able per­son must provide the FTA in good faith with in­form­a­tion on all mat­ters that to the best of his know­ledge and be­lief could be of sig­ni­fic­ance to tax li­ab­il­ity or for as­sess­ment of the tax, and must sub­mit the doc­u­ments re­quired.

²Pro­fes­sion­al con­fid­en­ti­al­ity as pro­tec­ted by law is re­served. Per­sons sub­ject to pro­fes­sion­al con­fid­en­ti­al­ity are ob­liged to open their books or re­cords, but may con­ceal the names and ad­dresses of their cli­ents or re­place them with codes, but not their dom­i­cile, re­gistered of­fice or per­man­ent es­tab­lish­ment. In cases of doubt, at the re­quest of the FTA or of the tax­able per­son, the pres­id­ent of the com­pet­ent cham­ber of the Fed­er­al Ad­min­is­trat­ive Court shall ap­point neut­ral ex­perts as con­trolling bod­ies.