158 tal-1994

!-N. 158 of I""

VAL UE A DDED T AX Acr, 1994

(ACT NO. XII OF 1994)

VaI~ Added

Tu Ad (Fiscal Rfnipts) Rqulallons, 1994

IN uercise of che powers conferred by sections 40. 41 and 61

of che Value Added Tu Ad , I ~ , hereinafcer in chesc regulation1

referred 10 IS ~ the A(1~. Ihe Minister of Finance has made the

followi ng regul atiotu:-

I. (I) The$e regulations may be cited as the Value Added

Tax Act (F~I Recei pts) Regulations, 1994.

(2) These regulations shall be deemed 10 have oome into

force on the ht September, ]994.

(I)

In these regulations, unless the context othe....nse

requires -

~fiscal cash register

means a cash register which conforms

M

with Ihe requiremell1s specified in regulalion 11 of Ihe$e

regulations;

Mfiscal receipt ~ means a receipt Or invoice issued ')n a form

su pplied or approved in writi ng by Ihe Commissione r and

containin, all the information and detai ls required to be

specified tbereon in acwrdancc wilh Ihe iIIid form, or a rea:ipl

issued by means of a fiscal cash registe r.

(2) Other terms shall have the meanin, assi8l'led to them

in the Ad.

) . Subjed 10 the other provisions of these regulations, every

taxable person who makes a tuable supply Or a supply referred to

in Part One of the Second Sd>cdu]e to the A(t (ClIempt wi lh cn:di t

supply) sban , except where he is required to issue 3 till invoKe in

respect of that supply, i~ a fiscal recei pt in accordance wilh these

regul ations for tile consideration paid to rum for that supply.

(1) Subjed to the provisions of regulations 5, 6 and 7 of

these regulations, a fiscal receipt issued hy a person who is a retailer

or whose busine ss includes supplies of food referred 10 in item I of

the Fifth Schedule 10 the Act shall be issued by means of a fi5CIl cash

registe r: provided Ihal in respeu of any supply made by s.ucll penon

in any period during wllich he is un able, for a reuonable cause. 10

issue I fiscal receipt by means of a fiscal cash registe r, he mall issue

a r\SCI1 receipl on a form suppl ied by Ihe Com missioner.

(2) For the purposes of paragraph <I) of this regulation,

tbe following shall nol be deemed to constitute a reasonable cause

(a>

not being in possession of a fiscal cash registe r;

(b) not being in ~on of stationery or other material

required for the functions of the fiscal casll register;

defects in the functioni ng of a fiscal cash register

(c)

e~ccpt wllere prompl and rea5Ol1able measures llavc been taken

to remedy such de fects.

(I ) A person who makes supplies from a vellicle consislinl

in dOOr-lo-d<xJr delivery . Or in tile delivery to the public on a public

road. of las, mi lk and milk producu or bread shall not be required

to issue a fiscal rcocipt for every such su pply if he issues onc fiscal

receipt (herein after in this regulalion refe rred 10 as ka daily r<=ceipt~)

wllicll accounts fOl all the said supplies made on eacll day in the

manner prescribed in Ihe O(her provisions of IlIil TCgulation.

(2) A daily receipt sllall be a rlSC31 receipt wllich accounu

for the difference between the goods loaded on the vehicle from

wlliell tile said supplies Ire made and IIIe goods remaining on the

vehicle after the said supplies are made for thal day as if s.ueh

differeT>CC reprc~ n led loads supplied in onc supply.

(3) A person who issues daily rcocipts shall keep the

originals the reof tOJether with the other reoords he is required to

keep for IIIe purposes of IIIe Act .

(4) A person who issues daily receipts shall be required tll

issue fiscal receipts in accordance wi th Ihe olher regulations of these

regulations in rcSp«t of an~ supplies nOI refem:d 10 in Ihi!

regulation.

( I) A fiscal receipt in rC$pe~1 of supplies of goods made by

means of a vendinl machine shall acrount for the difference in the

goods stocked in the machine every time and immediatel y after

goods arc loaded therein and the loods stocked in the machine

immediately before goods arc loaded again therein 15 if Ihat

difference represented goods supplied in onc supply; provided Ihat

the first rcocipt to be made in accordance wilh this regulation by a

person who is a la~able person on the h t January . 1995 sh all aCCOUnt

for the difference in the &OOO1i stocked in the mllChine on the 1st

January. 1995 and Ihe goods Slocked therein immediately bdore Ihe

fint timc in 1995 Ihal goods arc loaded Iherein.

(2) A pe rson who makes liupplies of goods by means of a

vendinl 1II8chine shall take readings of stocks every time goods are

loaded inlo the machine and he shall keep a record of such readings

and the original of all receipts issued in accordance with this

regulation tOJelher with the other records he is required to keep for

the purposes of the An .

( I)

A fiscal receipt in respect of su pplies of setvices made

by mun$ of a machine operated by coins shall be issued every time

ooins are withdrawn from Ihe machine, and sh all account for the

value of the coins SO withdrawn as if that value represented the value

of servi~s supplied in one suppl y.

(2) A pe rson who makes supplies referred to in paragraph

(I) of this regulation shall keep a record of coins withdrawn from

and of coins and goods litocked by him (if any) in the machine. and

shall keep the original of all receiptS issued in accordance "';th the

»id paragraph together with the other rC<"!Ords he is requi red 10 keep

for the purposes of the Act .

(3) A fiscal receipl in respect of supplies of services made

by meanS of a machine operated by an electronic card or by any

other token shall be issued every time a card or otlier token is

supplied and shall a(XX)IInt for the price charged or chargeable for the

supply of that card or token as if the supply of the card or other

token represented the supply of services that ca n be supplied by the

use of that I:3rd or other token .

I. (I) Every person who is supplied with forms of fISCal

receipts by the CommissiollC r &hall account for all such forms by

keeping in his po$SCs.sion. and producing at the request of the

Commis.sioncr, all unused (ornlS, and by keeping one copy and

producing to the Comm issioner another copy of all receipts drawn

out on such forms and o( all cancelled (orms.

(2) Copies o( used and cancelled forms of fiscal receipts

supplied by the Commissio ner shall be del ive red to the

Commissioner <IS roon as possible after the book let or othe r fono of

binding in which the fiscai receipts have been supplied has been fully

used or at such other dat e as the Commissioner may require.

(3) Every person who issues filiCaJ Il:«ipu on fonns

approved by the Commissioner shall Iccount for III such forms in

such manner <IS may be directed by tile Commissione r. and for this

purpose the Commissioner may give such direc1ions regarding the

p!"lJoa:ssi ng. recording and storing of the forms and of the information

to be given the.rein as he may deem appropriate.

(4) Any taxable person who fails to account for a form of

fiscal receipt in the manner prescribed in th is regulation shall he

pl"Cliumed, un less the con trary is proved, to have failed to account

for a taxable supply.

!J. ( I ) "The Commissioner may. by mullS of a notice in

writing. exempt any person, and may by means of a notice published oIoIip1ioo 10

in the Gaze tte exempt any class of peT"$Ofl$ from any obligation ...,jp<.

imposed by (hese regulations , and sucb tKemption may be given for

such time and with soch limilations and subject to such C(lndilions as

ma~ be specified in the laid notice.

(2) lbe Commissioner may at any time by means of a

not ice in writing or by mea ns o f a notice published in the Clzette.

IlS the CIUC may be , revoke an y uemption given in terms of th is

regUlation.

Every person to whom a fiscal reaipt is iuuw shall retai n

the ~ipt in his possession for a period of twenty-four houl"$ and

shall, upon a rc:qu~t made during the said lime by lhe Com missioner

or any offICer authorized by the Com missioner. produce the said

reWpt 10 !be Commi5Sioner or such authorized office r.

11 . ( I ) A fiscal cash register shall -

(a) cater for Ihe functions listed in paragraph (2) of this

re",lation; and

(b) be of a type: 5pecifically approved by Ihe

Commissioner by meanS of a notice published in the Qazette.

(2) Thc functioM for which a fiscal cash ~gistcr must

caler for Ihe purpQ5C of sutJparagraph (a) of paragaph (I) of this

regulation are

(a) printing of an itemised receipt for Ihe supplics madc in

cach transaction indicating

(i) thc name and address of thc su pplier and thc

Valuc Added Tu registration numbe r.

(ii)

tru, goods or services supplied.

(iii) the qu antity of each item supplied.

(iv) whether each ite m is taxable or exe mpt.

(v) the tOlal, inclusive of tax. of Ihe oonsideration

paid for the supplies included in the transact ion.

(vi ) serial number of transacti on.

(vii) tbe tax logo type as spl:cif,C U by

the

Commissione r,

(viii) cash register serial nu mber.

(ix)

date and limc of supply .

(x) andlor such other details as the Com missioncr

may requITc;

(b) regislering of all day-to·day transactions On a prinled

journal;

(c) storing of predefincd da ta in an inaccessible and

unalterable memory.

The Value Added Tax (Fiscal Receipl$) RegulatiO<1 s. 1\194,

are hcreby being revoked.