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

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Rev. <strong>2007</strong> VALUE ADDED TAX CAP 476 (iii) modification of the rates of tax on goods and services; (e) include a safety device to prevent the erasure of records in its memory; (f) have a casing sealed with a leaden seal bearing the stamp of the Commissioner which would result in the seal’s self destruction in case of an attempt to break into the memory; (g) have an emergency power supply in the form of network battery (accumulator batteries) capable of lasting for forty-eight hours commencing at the time the network power supply ceases; (h) have the potential for interconnectivity with external networks; (i) have capability to record in its memory the following data – (i) the date and time of commencing and ceasing the operations in its module; (ii)the register’s identification number and the user’s personal identification number (PIN); (iii) the tax rates assigned to the description of goods and services; (iv) the value of the sales without the tax, the value of sales exempted from tax amounts divided into categories of individual tax rates, total amount of the tax and the total amount of the sales, including tax; (v) (vi) the serial numbers and the dates for the resetting of the report every twenty four hours; the numbers and dates of the resetting of the register memory and the information on the initiation of resetting and the methods of its performance; (j) have capability to – (i) store data in such a manner as to be unintelligible to persons not authorized to access it; (ii) protect itself against change or erasure of data; (iii) print out the daily monthly and annual reports as per Regulation 6; (iv) print the sales records from its memory as per standard time units (day, month, year); 144
Rev. <strong>2007</strong> VALUE ADDED TAX CAP 476 (v) print data recorded in the memory and by commands given through the keyboard ; (vi) store the recorded data in the memory and record that data in the control paper roll; (vii) operate without loss of continuity in the event of interruption in power supply; (viii) record in the memory, the dates of all transaction; (ix) print in the English language. INFORMATION TO BE CONTAINED IN A RECEIPT PRINTED FROM A REGISTER A receipt printed from a register shall contain- (i) the name and address of the user of the register; (ii) the VAT identification number of the user of the register; (iii) the personal identification number (PIN) of the user of the register; (iv) the identification number of the register referred to in regulations 5(b); (v) the name, quantity, unit price, unit name, tax rate chargeable on, and the value of the recorded sale of goods or services; (vi) the tax amount payable; (vii) the date and time of issue of the receipt. (viii) The total amount payable, inclusive of tax; (ix) The logo referred to in regulation 5(a). Made on the 24 th September, 2004. DAVID MWIRARIA Minister for Finance 145
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V.A.T. Act 2007 - Kenya Revenue Authority

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