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

In re­sponse to a writ­ten en­quiry made by the tax­able per­son about the VAT con­sequences of a spe­cif­ic set of cir­cum­stances, the FTA shall provide in­form­a­tion with­in a reas­on­able peri­od. The in­form­a­tion is leg­ally bind­ing on the en­quir­ing tax­able per­son and the FTA; it may not be used in re­la­tion to any oth­er set of cir­cum­stances.