Customs and Excise Ta)l; (Receipts) Regulations, 1997

L.N. 87 of 1997

CUSTOMS AND EXCISE TAX ACT, 1997

(ACT NO. XII OF 1997)

Customs and Excise Ta)l; (Receipts) Regulations, 1997

IN exercise of the powers conferred by subsection (2) of section

39 and section 75 of the Customs and Excise Tax Act, 1997. hereinafter

in these regulations referred to as "the Act", the Minister of Finance

and Commerce has made the follow ing regulations:-

Thcse regulations may becited as the Customs and Excise 0 .. ",," and

( I)

Tax (Receipts) Regulations, 1997.

comme"""ment

(2)

These regulations shall come into force on the 1st July,

\997.

(I)

In these regulations, unless the context otherwise In1<fjl<Ulllion.

requires -

"cash register" means a eash reg ister which confonns with

the requirements specified in regulation 10 of these regulations

"receipt" means a receipt or invoice issued on a (onn supplied

or app roved in writi ng by thc Director and containing all the

information and det ai ls required to be specified thereon in

accordance with the said fonn or a receipt issued by means of a

cash register.

Other words or expressions shall have the meaning

(2)

asSigned to them in the Act.

Subject to the other provisions of these regulations every OblipOco to

registered person who makes a sale of any pnxluct, or the provision of i...,. rec<ipl.

any service shall, except where he is by law required to issue a tax

invoice in respect of that sale, issue a receipt in accordance with these

regulations for the consideration paid to him for that sale or provision

and such receipt shall, unless it has been issued before the payment is

made, be issued and delivered to the person who effects the payment or

to the person to whom the sale or provision is made immediately after

payment has been effected, to the extent covered by that payment

Provided thaI in respecl of a sale or provision for which no

,COnsideration is paid the receipt shall be issued immediately after the

$<lIe is made.

( I) Subject to the provisions of re gulations 5 . 6 and 7 of

these regulations. a receipt issued by a person who is a rctaileror whose

busi ness includes sales of food referred to in the Fifth Schedule to the

Act shall be issued by means of a cash register

Provided that in respect of any sale made by such person in

any period durin g which he is unable. for a reasona ble cause. to issue I

receipt by means of a cash register. he shall issue a receipt on a fann

supplied by the Director.

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

following shall not be deemed 10 constitute a reasonable cause

not being in possession of a cash register

(a)

(b) not being in possession oi stationery or other material

requi red for the fu ncti ons of the cash register

(c) dcfcclS in the fuoctioning of acash registe r except whe re

prompt and reasonable measures have been taken to remedy such

dcfeclS.

S. ( I) A person wh o sells from a vehicle either by door- to-

door delivery. or by del ivery to the public on a public road ,of gas. milk

and milk prodUCtS or bread shall not be required to issue a recei pt for

every such sale if he issues one receipt (here inafter in this regulation

re ferred to as "a daily receipt") wh ic h accounts for the said sales made

on each day in the manner set oue hereafter .

(2) A daily rece ipt sha ll be a recei pt wh ich sho ws the

differe nce between the products loaded on the vehicle from which the

said sales are made and the products remaining on tbe vehicle after the

said sales are made forthat day as if such difference represented products

sold in one supply.

(3) A perso n who iss ues daily receipts shall keep the

originnls thereof together with the other records he is required to keep

for the purposes of the Act.

(4) A person who issues dai ly receipts shall be req uired 10

iss ue rece ipts in acco rdan ce wi th the ot he r rcgulations of these

regul utions in respect of any sales not referred 10 in this regulation.

( I) A receipt in respect of sales of products made by meall~

of a ve nd ing machine shall account for the differe nce in the prod ucts

stocked in the machine every lime and immediately after prod ucts are

loaded therein and the products stocked in the machine immediately

before products are loaded again therein as if that difference represented

products sold in one supply

Provided that the first recei pt to be made in accordance with

this regulation by a person who is a registered person on the 1s t July .

1997 shall occount for the difference of the products stocked in the

machine on the 1st July. 1997 and the prod ucts stocked therei n

immediately before the first time after isl July. 1997. that products arc

loaded therein.

(2)

A person who supplies products by means of a vending

machine shal l take readings of stocks every time products are loaded

into th e machine and he shall kce p a record of such readings lind the

Original of all rece ipts issued in accordance with this regulation together

with the other records he is required 10 keep for the purposes oflhe Act.

(I) In respect of sales made by mellls of a machine operated

by co ins. a receipt shall be issued every time coins an: withdrnwn rrom

the machine. and shall account for the value ofthe coi ns so wi lhdrnwn

as if that value represented the value sold in one supply.

(2) A person who makes sales in a manner referred to in

paragraph ( I) orthis regulation shal l keep a record of all coins withdmwn

from and of al l coins and products stocked by him (if any) in the machine.

and shall keep the original of all receipts issued in accordance with the

said paragraph together with the other records he is required to keep for

the purposes of the Act.

(3) Tn respect of sales made by means of a macbine operaled

by an elccuonic card or by any other token . It receipt shall be issued

every time a card or other token is sold and shall account for the price

charged o r chargeable for the sale oflha! card o r token as if the sale of

the card or IXhc r token represented the sale that can be suppl ied by the

U.l.e of that card or other loken.

( I ) Every person who is supplied with fonns of receipts by ,,~r<J<

=..:rttylod

the Directorshallaccount for all such fonns by keeping in his possession.

and producing at the request of the Director. all unused fonns. and by tho DiIKta.

kttping o ne copy and produc ing to the Director another copy of the

~ipts drawn out on such forms and of all cancelled fonns.

(2) Copies of used and cancelled fonns of receipts su pplied

by the Director shall be delivered 10 the Di rec tor as soon as possible

after the booklet or other fonn of binding in which the receiptS have

lIten su pplied have been fully used or at such othe r date as thc Director

may reqUire.

(3) Every person who issues receiptS on forms approved by

the Director shall account for all suc h forms in such manner as may be

directed by the Director. and for this purpose the Director may give

such directions regarding the processing . recording and storing of the

fonns and of the informati on to be given therein as he may deem

appropriate.

(4) Any registelt!d person who fails to account for a form

of receipt in the manner presc ribed in th is regu lation shall be presumed,

unless the contrary is proved. to have failed to account for a sale or

provision.

( I) 111e Directormay. by means of a notice in writing.ellernpt

any person. and by means of a noti ce published in the Gazette ellernpt

any class of pe:rsons from any obligalion imposed by these regulations.

and such ellemption may be given for such time and with such limitations

and subject to such conditions as may be speci fied in the said not ice.

(2) The Director may at any lime by means o f a !l()(ice in

writing or by means of a notice published in the Gazette. as the case

may require. revoke any exemption gi\'en in terms of th is regulauOl1.

10 .

A cash register shall -

(a) cater for the functions listed in the CuSlOms and ElIClSC

Tax (Fiscal Devices) Regulations. 1997; and

(b) be of a type: specifically approved by the Director by

means of a notice published in the Gazelle.

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