English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 11 Registration
Persons who produce VOCs must report to the Directorate General of Customs, which shall maintain a register.
Art. 12 Origin of the tax demand
A tax demand is made: a. for VOCs produced within Switzerland, at the moment when they leave the manufacturer, or are used by the manufacturer; b. for VOCs subject to subsequent payment of the tax under Article 22 paragraph 2, at the moment when the beneficiary uses the VOCs, or passes them on to a third party.
Art. 13 Tax declaration
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. 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 o
Para. 1 — Amended by No I of the O of 27 June 2012, in force since 1 Jan. 2013 (AS 2012 3785). Para. 5 — Inserted by No I of the O of 14 Dec. 1998, in force since 1 Jan. 1999 (AS 1999 604)
Art. 14 Calculation of tax
The tax is calculated on the basis of the quantity of VOCs at the time the tax demand is made.
Art. 15 Tax assessment and payment deadlines
1 The Directorate General of Customs shall assess the amount of tax in a ruling. 2 The period allowed for payment shall be 30 days. 3 Interest shall be payable in the case of late payment.
Art. 16 Subsequent tax demands
If the Directorate General of Customs should inadvertently fail to assess a tax which is due, or if the assessment is too low or any refund is too high, it may demand the amount due within one year of the notification of the ruling.
Art. 17 Prescription of the tax demand
1 The tax demand shall prescribe ten years after the end of the calendar year in which it originated. 2 The prescriptive period shall be interrupted: a. if the tax payer acknowledges the tax demand; b. by each official act by which the tax demand is made to the tax payer. 3 The prescriptive period starts again following each interruption. 4 The tax demand prescribes in every case fifteen years after the end of the calendar year in which it originated.