Federal Act
on Value Added Tax
(Value Added Tax Act, VAT Act)

Any per­son who wil­fully or neg­li­gently:

a.

does not re­gister as a tax­able per­son;

b.

des­pite be­ing is­sued with a writ­ten de­mand, does not sub­mit a tax re­turn on time;

c.

does not de­clare the tax in the right peri­od;

d.

does not provide se­cur­ity prop­erly;

e.

does not keep, com­plete, re­tain or present books of ac­count, vouch­ers, busi­ness doc­u­ments and oth­er re­cords prop­erly;

f.

des­pite be­ing is­sued with a writ­ten de­mand, does not give or gives false in­form­a­tion, or does not de­clare or de­clares in­cor­rectly the data and goods ne­ces­sary for the tax im­pos­i­tion or for re­view of the tax li­ab­il­ity;

g.

de­tails on in­voices VAT that is not pay­able or is not pay­able in the amount stated;

h.

by quot­ing a re­gister num­ber, falsely claims to be entered in the Re­gister of Tax­able Per­sons;

i.

des­pite be­ing warned, ob­structs, hinders or makes im­possible the prop­er per­form­ance of an audit;

shall be li­able to a fine un­less the of­fence car­ries a high­er pen­alty un­der an­oth­er pro­vi­sion.