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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. Continue reading →
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