The National Revenue Authority (NRA) has commenced the installation of the Electronic Cash Register (ECR) Machines in the business premises of all registered GST taxpayers such as supermarkets, hotels, guest houses, restaurants, bars, night clubs, building materials stores, boutiques, saloons, general merchandise, and other services providers, among others.
The use of these machines according to Commissioner-General National Revenue Authority, Dr. Samuel S.Jibao, is compulsory as provided for by the Finance Act of 2020 and other related legislations. All registered GST taxpayers have been mandated to input all transactions into these machines and generate a receipt for each transaction.
It is an offense if a taxpayer fails to issue a GST receipt generated from the ECR Machines even without being requested for by the customer.
Any taxpayer who fails to issue an electronically generated receipt from the ECR machines or other related software for this purpose, or tampers with the installations of these systems, or refuse to allow NRA staff to install these machines, or willfully, recklessly or carelessly damage these machines and systems will be construed as impeding tax administration for which a fine of up to Le500 million leones and or an imprisonment term of up to five years will be imposed on conviction or both such fines and imprisonment term as appropriate.
All registered GST taxpayers must notify the NRA in an event of fault or problems with the installation and operation of these machines and equipment within twenty-four hours so that remedial actions will be taken by the Authority immediately.
All registered GST taxpayers must regularize their registration information with the NRA for the issuance of a new Taxpayer Identification Number (TIN) and must ensure that the ECR Machines are installed immediately.