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

¹ Tax­able per­sons who re­port them­selves for an of­fence un­der this Act be­fore it comes to the at­ten­tion of the com­pet­ent au­thor­ity will not be pro­sec­uted if:

a.

they as­sist the au­thor­ity in a reas­on­able man­ner in es­tab­lish­ing the tax pay­able or re­fund­able; and

b.

they make a ser­i­ous ef­fort to pay the tax due or re­fund­able.

² Non-tax­able per­sons who re­port an of­fence un­der this Act that they have com­mit­ted or have par­ti­cip­ated in will not be pro­sec­uted.

³ A leg­al en­tity re­ports it­self through its ex­ec­ut­ive bod­ies or rep­res­ent­at­ives. Joint and sev­er­al li­ab­il­ity un­der Art­icle 12 para­graph 3 ACLA²⁰⁵ of the ex­ec­ut­ive bod­ies or of the rep­res­ent­at­ives does not ap­ply and no pro­sec­u­tion will be brought.

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