Art. 22c

The requirement for two signatures does not apply to:

1. contracts, rulings and other formal federal commitments relating to personnel;
2. international treaties;
3. contracts, rulings and other formal commitments of the Federal Tax Administration that:

1. are based on the Value Added Tax Act of 12 June 2009¹, the Withholding Tax Act of 13 October 1965²or the Federal Act of 27 June 1973 on Stamp Duty³, and

2. are not signed individually by a representative of the authority due to their large number (mass processing).