Ordinance
on the Incentive Tax on Volatile Organic Compounds
(OVOC)

¹ Man­u­fac­tur­ers who place VOCs on the mar­ket or use them them­selves, as well as per­sons who sup­ply VOCs whole­sale and pos­sess an au­thor­isa­tion to ob­tain VOCs pro­vi­sion­ally ex­emp­ted from the tax (Art. 21 para. 2) must sub­mit a tax de­clar­a­tion to the Dir­ect­or­ate Gen­er­al of Cus­toms by the 25th day of the month fol­low­ing the ori­gin of the tax de­mand.³⁵

² Per­sons who are re­quired to pay the tax sub­sequently in ac­cord­ance with Art­icle 22 para­graph 2 must sub­mit a tax de­clar­a­tion to the can­ton­al au­thor­it­ies with­in six months of the end of their fin­an­cial year.

³ The de­clar­a­tion shall con­tain de­tails of the type and quant­ity of the VOCs placed on the mar­ket or used. It shall be made on an of­fi­cial form. The Dir­ect­or­ate Gen­er­al of Cus­toms may ac­cept oth­er man­ners of present­a­tion.

⁴ The de­clar­a­tion serves as a basis for as­sess­ing the tax. The rel­ev­ant au­thor­it­ies re­serve the right of re­view.

⁵ Any per­son who fails to com­plete the tax de­clar­a­tion in full or to sub­mit it on time shall pay in­terest on the tax due.³⁶