V.A.T. Act 2007 - Kenya Revenue Authority

Rev. 2007 VALUE ADDED TAX CAP 476
(e) ensure –
(i) the recording of sale with the use of the register;
(ii)
the printing of the receipt (in duplicate) in respect of each sale and in
which receipt shall contain the information set out in the Second
Schedule to these Regulations and deliver the original receipt to the
purchaser;
User to prepare
daily, monthly
and annual reports.
(f) in case of non-availability for use of the register, promptly inform the
Commissioner and subsequently record the sales with the use of such substitute
means as the Commissioner may approve.
6. A user of a register shall prepare daily, monthly and annual reports, which
reports shall set out -
(i) the date of the report and the period in respect of which it applies;
(ii) the name and address of the user of the register;
(iii)the VAT identification number of the user of the register;
(iv) the unique identification number of the register obtained under regulations 5
(b);
(v) the total value of sales in respect of the period covered by the report;
(vi)
the total amount of tax paid in respect of the period covered by the report.
User to ensure
correct operations
of register, etc..
7. A user of a register shall–
(a) ensure that the register operates correctly with particular regard to correctly
with particular regard to correct programming of the names or descriptions
of goods and services and the correct allocation of their respective tax rates;
(b) promptly report any malfunctioning of the register to a service person;
(c) on demand by a person authorized by the Commissioner, avail the register for
inspection;
(d) ensure the inspection of the register by a service person every six months;
(e) keep copies of the reports referred to in regulation 6 for a period of five years
and avail such reports for inspection by the Commissioner whenever
required to do so;
(f) ensure the inspection, before further use, of a register which has been, or is
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