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Art. 18 Requirements for refund
1 Tax is refunded only if the entitled persons prove that they have used the VOCs in such a way that these are exempt from the tax. 2 Entitled persons must retain all documents necessary for the justification of a refund for five years after submitting a request for a refund. 3 If the requested refund is less than 3000 Swiss francs, it shall not be paid. The foregoing does not apply to refunds of at least 300 Swiss francs for the export of VOCs. 3bis Two or more entitled persons may form a group and submit a joint request for a refund. The payment of the refund shall be made to the representative designated by the group. 4 Entitled persons must prove that the tax has been paid. 5 Requests for refund may be made only after the end of the financial year unless they concern an export.
Para. 1 — Amended by No I of the O of 2 April 2008, in force since 1 Jan. 2009 (AS 2008 1765). Para. 3bis — Inserted by No I of the O of 2 April 2008, in force since 1 Jan. 2009 (AS 2008 1765). Para. 4 — Amended by No I of the O of 2 April 2008, in force since 1 Jan. 2009 (AS 2008 1765).
Art. 19 Forfeiture of the right to a refund
1 The right to a refund, unless it concerns an export, must be claimed within six months of the end of the financial year. The FOCBS may on request extend this deadline by 30 days in justified cases. 2 The right to a refund expires in all cases two years after the grounds for a refund originated.
Para. 1 — Amended by No I of the O of 23 Feb. 2022, in force since 1 Jan. 2023 (AS 2022 160).
Art. 20 Request for a refund
1 The request for a refund must be made on an official form and be submitted to: a. the cantonal authorities; b. the Directorate General of Customs, in the case of exported VOCs. 2 In the case of exported VOCs, the request must contain: a. the quantity of VOCs exported over a maximum period of twelve months, as declared on the export documents; b. reports on manufacture, samples contained in their original packaging, or other documentation required to assess the quantity of VOCs exported; c. any further information required for the calculation of the request for a refunded by the Directorate General of Customs.