Federal Act on Value Added Tax

¹Third parties ob­liged to provide in­form­a­tion un­der para­graph 2 must at the re­quest of the FTA and free of charge:

a.

provide all in­form­a­tion that is ne­ces­sary to es­tab­lish tax li­ab­il­ity or to cal­cu­late the tax claim against a tax­able per­son;

b.

per­mit the in­spec­tion of books of ac­count, re­ceipts, busi­ness doc­u­ments and oth­er re­cords if the re­quired in­form­a­tion is not avail­able from the tax­able per­son.

²A third party ob­liged to provide in­form­a­tion is a per­son who:

a.

could be a tax­able per­son;

b.

is li­able for the tax in ad­di­tion to or in­stead of the tax­able per­son;

c.

has re­ceived or sup­plied goods or ser­vices;

d.

holds a qual­i­fy­ing in­terest in a com­pany sub­ject to group tax­a­tion.

³Pro­fes­sion­al con­fid­en­ti­al­ity as pro­tec­ted by law is re­served.