Home01 General Provisions02 Implementation03 Tax Rate04 Exemption From Tax And Voc Balance Sheet05 Collection Of Tax Within Switzerland06 Refund Of Tax07 Obtaining Vocs Provisionally Exempt From Tax08 Distribution Of Revenue From The Tax09 Final Provisions10 Transitional Provision To The Amendment Of 27
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Art. 24 Transitional provision
Manufacturers of VOCs must report to the Directorate General of Customs within three months of this Ordinance coming into force.
Art. 25 Commencement and first levy of incentive tax
1 This Ordinance comes into force on 1 January 1998. 2 The incentive tax shall be levied for the first time on 1 January 2000.
Para. 2 — Amended by No I of the O of 14 Dec. 1998, in force since 1 Jan. 1999 (AS 1999 604).