Guideline 67 Incentive tax on volatile organic compounds (VOC) has been revised and posted on the FOCA website. It includes the changes that have been in force since 1 January 2023 as a result of the revision of the Ordinance on the Incentive Tax on Volatile Organic Compounds (VOCV; SR 814.018). The amendments relate in particular to the obligation procedure and the regulations on the preparation of a VOC balance sheet.