1. Title: General Provisions |
| Article 1 | Subject and principles |
| Article 2 | Relationship to cantonal law |
| Article 3 | Definitions |
| Article 4 | Samnaun and Sampuoir |
| Article 5 | Indexation |
| Article 6 | Passing on of the tax |
| Article 7 | Place of supply of goods |
| Article 8 | Place of supply of a service |
| Article 9 | Avoidance of distortion of competition |
2. Title: Domestic Tax |
Chapter 1: Taxable Person
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| Article 10 | Principle |
| Article 11 | Waiver of exemption from tax liability |
| Article 12 | Public authorities |
| Article 13 | Group taxation |
| Article 14 | Commencement and termination of tax liability and of exemption from tax liability |
| Article 15 | Joint liability |
| Article 16 | Succession to tax liability |
| Article 17 | Tax substitution |
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Chapter 2: Object of Taxation
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| Article 18 | Principle |
| Article 19 | Plurality of supplies |
| Article 20 | Attribution of supplies |
| Article 21 | Supplies exempt from the tax without credit |
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| Article 22 | Option for the taxation of supplies exempt from the tax without credit |
| Article 23 | Supplies exempt from the tax |
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Chapter 3: Assessment Basis and Tax Rates
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| Article 24 | Assessment basis |
| Article 25 | Tax rates |
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Chapter 4: Invoicing and VAT Details
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| Article 26 | Invoice |
| Article 27 | Incorrect or unauthorised VAT details |
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Chapter 5: Input Tax Deduction
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| Article 28 | Principle |
| Article 29 | Exclusion of the right to input tax deduction |
| Article 30 | Mixed Use |
| Article 31 | Own Use |
| Article 32 | Subsequent input tax deduction |
| Article 33 | Reduction of the input tax deduction |
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| Chapter 6: Calculation, Constitution and Prescription of the Tax Claim |
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| Section 1: Time of Assessment |
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| Article 34 | Tax Period |
| Article 35 | Filing Period |
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| Section 2: Amount of the Tax Claim and Notification Procedure |
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| Article 36 | Effective filing method |
| Article 37 | Filing using the net tax rate and the flat tax rate methods |
| Article 38 | Notification procedure |
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| Section 3: Constitution, Modification and Prescription of the Tax Claim |
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| Article 39 | Form of filing |
| Article 40 | Constitution of the tax claim |
| Article 41 | Subsequent modification of the turnover tax liability and of the input tax deduction |
| Article 42 | Prescription of the right to establish the tax |
| Article 43 | Validity of the tax claim |
| Article 44 | Assignment and pledge of the tax claim |
3. Title: Acquisition Tax |
| Article 45 | Liability for acquisition tax |
| Article 46 | Tax assessment and tax rates |
| Article 47 | Tax and filing period |
| Article 48 | Constitution and prescription of the right to establish the acquisition tax debt |
| Article 49 | Joint and several liability, tax succession and substitution |
4. Title: Import Tax |
| Article 50 | Applicable law |
| Article 51 | Tax liability |
| Article 52 | Taxable object |
| Article 53 | Tax exempt imports |
| Article 54 | Calculation of the tax |
| Article 55 | Tax rates |
| Article 56 | Incurrence, prescription and payment of the import tax debt |
| Article 57 | Interest on late payment |
| Article 58 | Exceptions to liability for interest on late payment |
| Article 59 | Right to refund of the tax and prescription |
| Article 60 | Refund because of re-export |
| Article 61 | Refund interest |
| Article 62 | Competence and procedure |
| Article 63 | Transfer of the tax payment |
| Article 64 | Tax remission |
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5. Title: Procedural Law for Domestic and Acquisition Tax |
Chapter 1: General Procedural Provisions
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| Article 65 | |
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| Chapter 2: Rights and Obligations of the Taxable Person |
Article 66 |
Registration and de-registration as a taxable person |
| Article 67 | Tax representation |
| Article 68 | Obligation to provide information |
| Article 69 | Right to receive information |
| Article 70 | Accounting and retention of records |
| Article 71 | Filing of the return |
| Article 72 | Correction of errors in the return |
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| Chapter 3: Obligation of Third Parties to provide Information |
Article 73 | |
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Chapter 4: Rights and Obligations of the Authorities
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| Article 74 | Confidentiality |
| Article 75 | Administrative assistance |
| Article 76 | Automated processing and storage of data |
| Article 77 | Review |
| Article 78 | Audit |
| Article 79 | Assessment according to best judgement |
| Article 80 | Simplifications |
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Chapter 5: Ruling and Appeal Procedures
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| Article 81 | Principles |
| Article 82 | Federal Tax Administration rulings |
| Article 83 | Objection |
| Article 84 | Costs and compensation |
| Article 85 | Review, explanation and correction |
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Chapter 6: Collection
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| Article 86 | Payment of the tax |
| Article 87 | Interest on late payment |
| Article 88 | Refunds to the taxable person |
| Article 89 | Debt collection |
| Article 90 | Payment facilities |
| Article 91 | Prescription of the right to collect tax |
| Article 92 | Tax abatement |
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Chapter 7: Security for the Tax
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| Article 93 | Security |
| Article 94 | Other collateral measures |
| Article 95 | Deletion from the Commercial Register |
6. Title: Criminal Provisions | |
| Article 96 | Tax evasion |
| Article 97 | Determination of the penalty and aggravated tax evasion |
| Article 98 | Infringement of procedural obligations |
| Article 99 | Receiving untaxed goods |
| Article 100 | Violations in business operations |
| Article 101 | Concurrent offences |
| Article 102 | Self-reporting |
| Article 103 | Prosecution |
| Article 104 | Procedural guarantees |
| Article 105 | Prescription of the right to prosecute |
| Article 106 | Collection of fines and costs and prescription |
7. Title: Final Provisions |
Chapter 1: Implementing Provisions
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| Article 107 | Federal Council |
| Article 108 | Federal Department of Finance |
| Article 109 | Consultative committee |
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Chapter 2: Repeal and Amendment of Current Law
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| Article 110 | Repeal of current law |
| Article 111 | Amendment of current law |
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Chapter 3: Transitional Provisions
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| Article 112 | Application of the previous law |
| Article 113 | Application of the new law |
| Article 114 | Election options |
| Article 115 | Change of the tax rates |
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Chapter 4: Referendum and Commencement
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| Article 116 | Entry into Force
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