By Amin Kef Sesay
In a Public Notice signed by the Commissioner-General of the National Revenue Authority (NRA), Dr. Samuel Jibao, it was stated that the Authority 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.
It furthered that the use of those machines is compulsory as provided for by the Finance Act of 2020 and other related legislations and therefore all registered GST taxpayers are mandated to input all transactions into those machines and generate a receipt for each transaction.
According to the Commissioner-General, 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 wilfully, recklessly or carelessly damage these machines and systems will be construed as impeding tax administration for which a fine of up to Le 500 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,” it was made known.
The Release continued that all registered GST taxpayers must notify the NRA in an event of fault or problems with the installation and operation of the said 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,” it was stated adding that all must support the NRA in mobilizing the much-needed revenue for effective State governance.
