Chapter II

With regard to taxes which, pursuant to tax law, are levied by way of an assessment, or are paid or remitted upon a tax return, the inspector may…

The invitation to file a tax return requires the provision of data and may request the submission or transmission of documents and other data…

Article 7 shall apply mutatis mutandis to data, documents and other data carriers, the inspection of which may be relevant for the determination of…

Anyone who has been invited to make a declaration is obliged to make a declaration by:

With regard to taxes which, pursuant to tax law, are levied by way of an assessment, the tax return shall be filed with the inspector within a term…

With regard to taxes which, pursuant to tax law, must be paid or remitted by way of a tax return, the tax return shall be filed with the inspector or…

In cases to be designated by order in council, taxpayers or withholding agents may be required to notify the inspector of their own motion of any…