Directive No 46/2007 Issued to Provide for the use of Sales Register Machines


Directive No 46/2007

Issued to Provide for the use of Sales Register Machines

 1.      Issuing Authority

This Directive is issued by the Minister of Revenue pursuant to the power given by Article 22 of the council of Ministers Regulations to provide for the obligatory use of sales Register machines No 139/2007.

PART ONE

GENERAL

 2.      Short Title

This Directive may be cited as the “Directive issued to provide for the use of sales register machines No 46 /2007”.

3.      Definition

    

 In this directive:-

  1. “Machine” Means a sales register machine.
  2. “Machine identification code” means a code that uniquely identifies a machine and is provided by the Authority.
  3. “User” mean a person or body that is obliged to use a sales register machine under the Regulation and this directive.
  4.  “Service Center” means a body registered by the Tax Authority and certified by an accredited Sales Register Supplier to carry out control, maintenance and repair of machines.
  5. “Service person” means an authorized person who performs control, maintenance and repair of sales register machines, on the basis of a contract entered between the service center and the user.
  6. “Fiscal Documents” mean sales receipts, refund receipts, daily sales and periodical summary reports.
  7. “Fiscal Logo” means a graphical symbol which is printed on each machine generated fiscal document.
  8. “Terminal” means a two way data transfer communication device that is connected to the sales register machine and interfaces with the Tax Authority’s server through wireless communication.
  9. “Inspection booklet” means a maintenance and inspection recording booklet that must accompany each machine and bears the unique registration number of the machine.
  10. “Z-report” means a summary sales report printout generated by a sales register machine at the close of each session.
  11. “Regulation” means the Council of Minister’s Regulation to provide for the obligatory use of sales register machines.
  12. Other words and phrases used in this directive shall have the same meaning assigned to them as in the Regulation.

PART TWO

THE USE OF SALES REGISTER MACHINES

 4.      Sales Register Machines

A Sales Register Machine installed at a sales point, in addition to its basic features, must contain:

  1. its own fiscal memory
  2. a device for the customer’s display with minimum size of 7mm high characters, and which can display a minimum of 8 digits displaying the maximal value for the total amount of the fiscal slip; this device must be legible for the customers regardless of the visibility conditions
  3. its own printing system that ensures the simultaneous printing of fiscal slips and of journals; the printing system must ensure minimum 18 characters/line of the document, having characters of minimum 2,5mm height
  4. a display for the operator
  5. ensure the continuity of the RAM memory and of the real time clock so as to permit the resuming of an operation interrupted by a power supply stop and its proper finalizing

5.      Taxpayers Obliged to use Sales Register Machines

  1. The Authority will announce, by Public Notice, the commencement period of the obligation to use sales register machines for each category of taxpayers.

6.      Fiscal Logo

All fiscal documents printed and issued by a machine must have a fiscal logo as shown in the attached Annex 1 of this directive.

7.      Prohibition of the use of a Sales Register Machine for Training Purposes

  1. A taxpayer’s sales register machine should not be operable in training mode.
  2. Training on the use of machines should be conducted at the Supplier’s premises using machines designated for training.

PART THREE

ACCREDITATION OF MACHINE SUPPLIERS AND  MACHINES

 8.      Accreditation of a Machine Supplier

  1. Prior to importing and or supplying machines, a supplier should be accredited by the Authority.
  2. The Authority will announce, by Public Notice, the commencement period for submission of application for Supplier Accreditation.
  3. An application for accreditation as a supplier must contain the following information:
    1. Name, address, trade name, TIN, trade license;
    2. As per article 9 of this directive, a statement of the supplier’s willingness and capacity to provide the required bank guarantee;
    3. A list of service centers with which it has signed agreements for delivery, installation, inspection, repair and maintenance of machines and all necessary documents required by the provisions of article 13 of this directive.                                                                                                                                                                    9. Obligations of Machine Suppliers

Suppliers of machines and terminals which obtain accreditation shall have the obligation to:

  1. establish a service center with trained service technicians, stock the necessary spare parts, and guarantee the machine users that the maintenance and service of  machines will be conducted according to the contract entered  with authorized service centers;
  2. ensure that sales register machines and terminals submitted for accreditation are manufactured  according to international standards and regulations that specifically bear the EMI(EN55022), EMS(EN55024) and (EN 60950) marking ;
  3. provide the Authority with samples of cash register machine, fiscal printer, GPRS terminal and  software used if the machine is a point of sales machine;
  4. cover the expenses for testing and demonstration of machines for which accreditation is requested;
  5. submit list of machines imported to the Authority every time there is an import;
  6.  guarantee the supply of spare parts for machines and terminals for a minimum of 5 (five) years starting from the date of sale;
  7. repair malfunctions of machines and terminals within 48 hours of being reported to the service center;
  8. provide training  to machine users;
  9. ensure that contracted service centers’ personnel have training up to the machine manufacturer’s training standards and obtain certifications of competence issued by the supplier;
  10. notify all its users within 3 days of the revocation of its supplier’s or machine accreditation by the Authority;
  11. notify its users and the Authority within 3 days of the cessation of activities or termination of contract with any of its service centers;
  12. notify the Authority if any termination of contract between any user and its service center within 3 days of such event;
  13. A machine supplier is required to file a quarterly report to the Authority that lists the machines sold, including the manufacturer’s serial number, model number, user name, trade name, TIN, business address and the date of sale.
  14. A machine supplier is required to maintain information of imported machines and sold machines, including the manufacturer’s serial number, user name, trade name, TIN and business address for at least 10 years from the date of sale.10.   Performance Guarantee Required to Obtain Machine Supplier Accreditation
  1.  In order to obtain accreditation a supplier must provide a bank or an insurance guarantee in addition to fulfilling the conditions specified under the Regulation and in this directive.
  2. The supplier is required to submit the above performance guarantee with the application for accreditation in the amount of Birr 1, 000,000.00 (One Million Birr).  The guarantee should be valid for five years and should be renewed every year.
  3. The performance guarantee must be issued by a Bank or an Insurance company authorized by the National Bank of Ethiopia, and must be submitted according to the format issued by the Authority.
  4. The performance guarantee shall be used to compensate any damages that may arise due to the supplier’s failure to meet any of its obligations stated in this directive.

11.   Application for Accreditation of Machines

An application for machine accreditation must list the following description of the machine to be accredited and must be filed using the forms attached to annex 2 of this directive.

  1. Manufacturer, Supplier’s Name, address, trade name, Taxpayers Identification Number, Value Added Tax registration number of the applicant.
  2. The model number, type of internal memory (whether the grand total data stored can be reset) and the condition of the machine (new or used).
  3. If the machine is a cash register or fiscal printer, whether the supplier provides a complete system including GPRS terminal and SIM card for data transfer.
  4. If the machine is a fiscal printer, the type of electronic journal used or if the machine is a cash register, the number of paper rolls or the type of electronic journal used.
  5. The number of tax rates the machine can accommodate in its fiscal memory to show the sale of goods and services with their corresponding tax rates.
  6. The maximum number of Z-reports the fiscal memory can hold;
  7. Other features of the machine listed on the form.

 12.   Attachments  to the  Application of Machine Accreditation

  1. The following attachments must be submitted along the application for machine accreditation:
    1. copy of the supplier’s accreditation certificate and business license;
    2. sample of a machine generated receipt that contains information provided in the provisions of Article 4 of the Regulations and formatted according to the samples attached in annex 1 of this directive;
    3. sample Z-repot that shows the session’s sales and total sales recorded in the machine and formatted according to the samples attached in annex 1 and 3 of this directive;
    4. copy of the Point of Sales(POS) software if the machine is a POS;
    5. technical design and program description of the machine(s) being submitted for accreditation;
    6. Operating manual.
    7. If any of the documents listed under sub article 1 of this article are missing, the application will be rejected.

PART FOUR

REGISTRATION AND OBILGATIONS OF A SERVICE CENTER

  1. 13.   Application for Registration of a Service Center 

 

  1. An application for registration of a service center shall be submitted to the Authority through a supplier having a contract with the service center for the repair, maintenance and control activities of sales register machines and terminal.2.      The application for registration of a service center must be accompanied by the following information:1. business license  for the installation, maintenance and repair of electronic  equipment, business address, Taxpayer’s identification  number, telephone  No;

    2. copy of the contract entered with a machine supplier for the repair and maintenance of accredited machines;

    3. copy of the contract entered into with the machine supplier to train service center employees;

    4. information regarding employees of the service center including Names, Company Identity Card Numbers, full addresses, training certificate numbers issued by the supplier and criminal records;

    14.   Obligation of a Service Center

  1. A service center registered with the Authority must:
  2. have a contract with the machine user for the control, repair and maintenance of accredited and registered machines.
  3. submit annually to the Authority through its contracting supplier, the list of employees who carry out the control, repair and maintenance of machines and terminals.
  4. A service center shall carry out control, repair and maintenance of each machine and terminal at least once every 12 (twelve) months commencing from the date of operation.
  5.  A service center shall keep accurate records of its employees and the seals attached to each machine and terminal.
  6. A service center shall notify to the Authority of any changes in the information submitted under the provisions of sub article 1 of this article within 48 hours of such change.15.   Obligations of Employees of a Service Center    

Employees of a service center shall have the obligation to:-

  1. show their identity cards to user of machines and terminals as well as to inspectors of the Authority when requested;
  2. keep confidential all sales register data exposed while performing their duties.;
  3. promptly record in the inspection booklet and notify the service center and the Authority if any of the following is noticed about a  machine or terminal:
    1. seal has been scrapped,;
    2. defective or not functioning as prescribed by the Regulation and this directive;
    3. non accredited and or unregistered equipment;
    4. unauthorized changes or indications of attempt to change data and parts of machine and or terminal;

PART FIVE

ORGANIZATION, DUTIES AND RESPONSIBILITIES OF AN ACCREDITATION BOARD

 16.   Organization of the Accreditation Board.

1.      The Accreditation Board established pursuant to the provisions of article 12 of the Regulation is made up of members representing the following institutions:

a. Ministry of Revenue ————————————————————-Board Chairman

b. Ministry of Finance and Economic Development————————————–Member

c. Ethiopian Quality and Standards Authority ——————————————–Member

d. Ethiopian Telecommunication Corporation———————————————Member

e. Federal inland Revenue Authority ——————————————————-Member

f. Addis Ababa Administration Revenue Agency—————————————–Member

g. Oromia Regional State Revenue bureau————————————————-Member

h. Head of the office of the board ———————————————————-Secretary

2. The Board, Secretary, and all other required staff assigned by the head of the Authority shall have its offices at the premises of the Authority.

3. The Board members and the secretary will get monthly allowances for their services.  The amounts shall be determined by the Minister.

4. The tenure of the Board members shall be two (2) years and can be extended as necessary.

17.   Duties and Responsibilities of an the Accreditation Board

1)      The Accreditation Board shall have the following duties and responsibilities:

a)      Verify the applications submitted for accreditation of machine supplier, machine, terminal and registration of a service center;

b)      Validate the submitted bank guarantees and evidence required to accompany the application for accreditation;

c)      Witness the testing of  machines and/or terminals and verify that the results meet the accreditation requirements set in the Regulation and this directive;

d)     Visit machine suppliers’ and service centers  to verify that the conditions specified by the regulation and this directive are complied with;

e)      Notify applicants to complete any missing supporting documents required to accompany the application for accreditation, within 3 days;

f)       Submit its recommendation to the Head of the Authority within 5 days commencing from the date of submission of the application accompanied by complete supporting documents required by the Regulation and this directive.;

g)      Prepare list of accredited machines, terminals, suppliers and registered service centers for posting on the Authority’s website;

2)      Submit semi-annual performance reports to the head of the Authority;

18.   Procedures of the Accreditation Board   

  1. The Board shall have regular meetings every 15 (fifteen) days or earlier if a meeting is called by they Board chairman;
  2. More than half of the board members must be present to attain a quorum;
  3. Where vote is required, the recommendation supported by the majority of the members of the Board is considered as the Board’s recommendation;
  4. Where there is a tie, the recommendation supported by the chairman of the Board shall be the Board’s recommendation;
  5. The Board shall prepare its own internal rules.19.   Duties and Responsibilities of the Board  Secretary

The Secretary (head of the office) is accountable to the chairman of the Board shall have the following duties and responsibilities:

  1. manage the Board’s office, including equipping the office and staffing the necessary positions;
  2. properly register accreditation applications submitted to the Board;
  3. prepare agendas for  Board meetings;
  4. keep the minutes of Board meetings;
  5. prepare quarterly  performance  reports of the office;
  6. carry out any other tasks assigned by the chairman of the Board;

PART SIX

PREPARATION OF SALES REGISTER MACHINES AND  TERMINALS FOR OPERATION

20.   Preparation of Sales Register Machines for use. (Fiscalization)

A sales register machine is made operational in the manner and accordance to the following activities:

  1. A sales register machine shall be made operational by a service person in the presence of an inspector from the Authority;
  2. A sales register machine must be connected to a terminal before it begins operation.  If the sales register machine is a cash register, the terminal is directly connected to it, or if it is a Point of Sale, the terminal is connected to the fiscal printer;
  3. The machine identification code/registration number shall be posted on a visible part of the machine and should not be removed at any time;
  4. A service person must register the user’s name, trade type, address, TIN, machine identification code and the date and time of fiscalization into the fiscal memory during preparation of the machine for use;
  5. A sales register machine shall be made ready for use at the premises of the service center;
  6. A sales register machine is sealed by a service person in the presence of an inspector from the Authority, before it starts operation. On top of the wax seal, the service person must imprint his identity.
  7. An inspector from the Authority verifies the accuracy of the steps taken in making the machine ready for use, the information stored in the fiscal memory in accordance to provisions of sub article 4 of this article, the proper sealing of the machine and finally, writes his/her opinion in the inspection booklet and places his signature;
  8. Users must report to the Authority all purchases of machines and terminals by filling out the declaration forms prepared by the Authority.
  9. The service center must confirm that the machine has accurately transferred the required information to the Authority’s server within the first 72 hours of operation;21.   Functional and Technical Characteristics of  a Terminal
  1. The procedure for accreditation of a terminal follows the procedures that apply for the accreditation of a sales register machine.
  2. A terminal which is either an independent or an integral part of the machine must possess a Global System for Mobile Communications/General Packet Radio Service, GSM/GPRS module, external GSM antenna /SIM card holder, internal memory, two RS232 serial ports (excluding the integrated terminal), real time clock with back up battery;
  3. The terminal must also have the following technical characteristics:
    1. connectivity to the sales register machine through serial RS232 data  port;
    2. sealed protection of the upper and bottom cabinets to prevent access to SIM card and other internal components with;
    3. connectivity with the Tax Authority’s  server via GSM network of mobile operator using GPRS for data transfer;
    4. capacity of a two way data transfer in a virtual private Network (VPN) in a manner that is specifically defined, maintained and secured by the mobile operator;
    5. ability to use file transfer protocol (FTP) for transferring data between terminal and the Authority’s server and vice versa;
    6. enable programming of necessary parameters for accessing VPN and the Authority’s server.
  1. When accessing the Authority’s server the terminal must be capable of:
  1. manual or  automatic activation  of serial communication with the sales register machine it’s connected to;
  2. reading all the data from the fiscal memory of the sales register machine through a data port;
  3. automatic initiation of data transfer according to the date and time defined by the Authority  as well as to upload sales data and download command data from the Authority’s  server;
  4. continuous attempts of data transmission at certain time intervals until the transfer is successful;
  5. flashing visual indicators depicting the of activities of the terminal;
  6. Specifications of the terminal must be as per Annex 3 attached to this directive.22.   Sealing of Sales Register Machines & Terminals
  1. In order to protect the internals of a sales register machines and terminals, their covers must be fastened by a special screw to the body of the machine.
  2. The machine shall be sealed using a wax and stamped by the service person’s seal.  The seal should not be removed without being scrapped.
  3. Once the outer cover of the machine is sealed, it must remain sealed until maintenance is required.
  4. The opening and re-sealing of a machine can only be done by an authorized service person in the presence of an inspector from the Authority.23.    Defect of a Machine

In case of a machine failure that can not be remedied without breaking the seal, users must:

  1. immediately cease the use of the machine and record  the time of the failure in the inspection booklet;
  2. 2.   call and report the failure within two (2) hours of the failure to the service center and Authority and record the failure of the machine, description of the failure, the time of the failure, and the exact time of notification to the service center and the Tax Authority in the inspection booklet associated with the machine;
  3. use a preprinted manual receipt authorized by the Authority until the failure is fixed or the defective machine is replaced.  However the transaction to be carried out using such manual receipts can not be for more than 5 days within any one year.

PART SEVEN

MACHINE GENERATED DOCUMENTS, INSPECTION BOOKLET AND NOTICE TO BE POSTED AT SALES LOCATION

24.   Various Documents Issued by the Sales Register Machine

1           Fiscal Documents

  1. Fiscal documents include sales receipts, refund receipts, Z-reports and other reports for which samples formats prepared in English are provided in annex 1 of this directive.
  2. If a foreign currency payment is made for a transaction authorized by the National Bank of Ethiopia, the receipt must show the type of foreign currency received in cash or if payment is made by debit or credit card, the trade name of the debit or credit card issuing company.
  3. Modification or cancellation of a receipt is possible only before the total of the sale is computed.
  4. A sales receipt must contain sold items and services, tax rate and shall have a sequential number starting from 0000001.
  5. A refund receipt shall be issued to a client upon request and the sum of the refund payments shall be kept in a partition of the fiscal memory with out affecting sales’ totals.
  6. A Z-report should contain the last sales receipt number and shall be transmitted to the Authority’s server via the terminal as shown in annex 1 and 3 of this directive.
  7. A sales register system must allow the reading and printing of a summary report of sales between any two dates or by selecting two different Z-reports as required.
  8. All fiscal documents shall contain a fiscal logo specified by the authority.

2           Non-fiscal Documents

  1. For testing purposes during the preparation of a sales register machine or any other purpose different than registration of sales, a non-fiscal document must be printed with the logo “NON-FISCAL”.
  2. The “NON-FISCAL” logo shall be printed on the heading, body and bottom line of  the receipt.
  3. Non-fiscal documents must not contain the machine’s registration code, sales items, values and  the fiscal logo.
  4. Under no circumstances can non-fiscal documents be used as evidence for sales of good or services.25.   Inspection Booklet
  1. A supplier of machines must provide an inspection booklet for each accredited machine it sells.  The format of the inspection booklet shall be as described in Annex 4 of this directive.
  2. A sales machine which does not have an accompanying inspection booklet shall not be put to use. An inspection booklet should always be kept at the place where the sales register machine is installed.
  3. All findings of inspections made by the Authority’s inspectors with regard to the proper keeping of the inspection booklet, the general condition of the machine and its seal and the periods of machine breakdowns must be properly recorded in the inspection booklet. Where the machine is found to be defective, the user is required to give an explanation for the unreported defect and copy of such explanation should be attached with the inspection booklet.
  4. The Authority’s inspector and the service person shall record on the inspection booklet the user’s notification of machine failure, the time of removal and attachment of the seal, the time the machine is put to use after repair, description of the defect, the period for which the machine was not in use, as well as other relevant information about the machine.
  5. All records entered in the inspection booklet must be legible and signed by the appropriate personnel listing name, identity card number and the record’s entry date and time.26.   Notices to be Posted at Workplace

All users of a Sales Register Machines must put a conspicuous notice containing the following information at a place where the machine is installed:

  1. name of the user, trade name, location of trade, TIN, accreditation and permit numbers for the Sales Register Machine;
  2. text stating that “Incase of machine failure, sales personnel must issue manual receipts authorized by the Authority”;
  3. text that reads “DO NOT PAY IF A RECEIPT IS NOT ISSUED”.

PART EIGHT

THE PROTECTION OF FISCAL AND PROGRAM MEMORIES AND THEIR REPLACEMENT

27.   Protecting the Fiscal Memor

  1. The fiscal memory is protected in a special box placed in a specially modulated receptacle, which is an integral part of the Sales Register Machine case. The case of the fiscal memory box is clamped and sealed with a special material (epoxy resin) in such a way that the removal of the fiscal memory is impossible without destroying the cover.
  2. The fiscal memory shall have the capacity to store at least 1,825 Z-reports (session summary reports).
  3. When the fiscal memory is left with storage of 30 “Z-reports”, a warning will be printed on the succeeding “Z-reports” that reads, “FISCAL MEMORY NEAR FULL. REMAINING XX “Z-REPORTS”. When the memory is full the Sales Register Machine must automatically cease registering sales and only allow the reading of the fiscal memory content.28.   Replacing Memory
  1. A fiscal memory in a sales register system can be changed if:
    1. it is full and the sales register machine can continue being used with a new fiscal memory;
    2. it is proved to be defective;
    3. the owner of the sales register machine is changed;
  2. When a fiscal memory is changed, due to reason specified in sub article 1 of this article, it shall be changed by a service person from an appropriate service center in the presence of an inspector from the authority.  The new fiscal memory shall be installed and sealed and the process of changing it shall be recorded in the inspection booklet by the service person and the inspector from the authority.
  3. A program memory can only be changed if it is damaged and the process of changing it shall be done as indicated in sub article 2 of this article.29.   Change of Ownership
  1. If the ownership of a sales register machine is changed, the already installed and working fiscal memory of the machine should be taken out and replaced with a new one.  Appropriate sealing has to be performed as described under article 26 above.
  2. In the event of ownership change, the new owner must enter into a contract with a registered service center and the accredited supplier that sold the machine to the original user must report the change of ownership to the Authority with five (5) days of such event.  The new user must also register the machine with the authority after the fiscalization of the machine as per article 19.

PART NINE

MISCELLANEOUS PROVISIONS

30.   The use of Receipts as Lottery Tickets 

The Minister of Revenue will issue directives on how the receipts printed by the sales register machines and issued to customers will be used as tickets for a special lottery.

31.   Reward to be Given to Informants  

The Authority will reward persons who provide objectively verifiable information regarding users who are in violation of their legal obligations to use a sales register machine in accordance with the Regulation and this directive.

32.   Transitory provisions

  1. The Head of the authority may issue temporary supplier and machine accreditations until the Board to be established under this directive is operational.  All temporary accreditations shall be reviewed by the Board once it becomes operational.
  2. In accordance with the provisions of Article 4 of this directive, until a public notice announcement is made by the Authority as to the commencement of the obligation to use sales register machine for a specific group of taxpayers, all taxpayers shall continue to use manual receipts that are registered with the Authority.33.    Prohibited Acts
  1. The Head of the authority may issue temporary supplier and machine accreditations until the Board to be established under this directive is operational.  All temporary accreditations shall be reviewed by the Board once it becomes operational.
  2. In accordance with the provisions of Article 4 of this directive, until a public notice announcement is made by the Authority as to the commencement of the obligation to use sales register machine for a specific group of taxpayers, all taxpayers shall continue to use manual receipts that are registered with the Authority.

The following acts are prohibited:

  1. For users of sales register machines to:
    1. carry out transactions without issuing receipts printed by the sales register machine, except as provided by the Regulation and this directive for machines under repair;

i)        carry out business transactions:

ii)       without having a valid service contract with an authorized service center;

iii)    using unaccredited sales register machines;

iv)    using a sales register machine not registered with the Authority;

  1. not connecting sales register machine to a Terminal;
  2. failure to notify the Authority of name and address changes;
  3. issuing refund receipts without properly recording the return of goods or customer’s request for refund, in the refund book;
  4. failure to inform the Authority within 3 (three) days of termination of sales register machine use due to theft or irreparable damage;
  5. failure to report machine malfunction to the service center and or Authority within 2 (two) hours;
  6. failure to keep the inspection booklet besides a sales register machine;
  7. obstruction of a sales register machine audit by a tax officer;
  8. to change or destroy the fiscal seals of a sales register machine;
  9. failure to have annual sales register machine inspections performed by a contracted service center;
  1. For a supplier to:
    1. provide inaccurate or false information on the of application for supplier and or machine accreditation;
    2. not have a signed contract with the mobile operator that provides GPRS network service for data transfer;
    3. sell unaccredited machine by the Authority;
    4. fail to get a machine registration code for each machine from the Authority and or not affixing these acquired machine code stickers on a visible part of the machine;
  1. For a service center to:
    1. failure to notify the Authority the replacement of  a fiscal memory within 2 (two) days;
    2. failure to perform annual technical inspections on a sales register machines that are under contract;
    3. deploy service person(s) that are not certified by the supplier and or not registered with the Authority;
  1. For the service man
    1. dismantling and assembling sales register machines without the knowledge of the authorized service center and or the Authority;
    2. destroying seals on machines and changing machine parts on machines that have not reported any break down ;
  1. For the inspector from the authority:
    1. dismantling and assembling sales register machines;
    2. issuing approval for fiscalization without the presence of a service person;
    3. changing the machine registration codes;
    4. failure to notify the Authority of wrongdoings within 24 hours from the time of the incident;34.   Imposition of Penalties Provided by the Regulations

The penalties provided by all tax laws, as appropriate, shall be imposed on any machine supplier, service center or machine user, for any violation of the Regulation and this directive.

35.  Effective Date  

This directive shall come in to force as of the 13th day of August 2007.

                                                                                                     Addis Ababa, August 2007

 Melaku  Fenta, Minister of Revenues

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