VAT Art. 102 - Self-reporting

Einleitung zur Rechtsnorm VAT:



Art. 102 VAT from 2024

Art. 102 Value Added Tax Act (VAT) drucken

Art. 102 Self-reporting

1 If the taxable person reports himself for an offence under this Act before it comes to the attention of the competent authority, he will not be prosecuted if:

  • a. the person assists the authority in a reasonable manner in establishing the tax payable or refundable; and
  • b. the person makes a serious effort to pay the tax due or refundable.

    • 2 If a non-taxable person who has committed an offence under this Act or has participated in such an offence reports the offence, he will not be prosecuted.

    3 A legal entity reports itself through its executive bodies or representatives. Joint and several liability under Article 12 paragraph 3 ACLA (1) of the executive bodies or of the representatives does not apply and no prosecution will be brought.

    4 A correction of the return under Article 72 paragraph 2 qualifies as self-reporting.

    (1) SR 313.0
    Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
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