Government and
Administration Organisation Ordinance
(GAOO)

The re­quire­ment for two sig­na­tures does not ap­ply to:

a.

con­tracts, rul­ings and oth­er form­al fed­er­al com­mit­ments re­lat­ing to per­son­nel;

b.

in­ter­na­tion­al treat­ies;

c.

con­tracts, rul­ings and oth­er form­al com­mit­ments of the Fed­er­al Tax Ad­min­is­tra­tion that:

1.

are based on the Value Ad­ded Tax Act of 12 June 2009⁸⁰, the With­hold­ing Tax Act of 13 Oc­to­ber 1965⁸¹ or the Fed­er­al Act of 27 June 1973 on Stamp Duty⁸², and

2.

are not signed in­di­vidu­ally by a rep­res­ent­at­ive of the au­thor­ity due to their large num­ber (mass pro­cessing).