Based on the authority
vested in me according to
the provisions of Article
(50) and in pursuance of the
provisions of Article (18)
of the General Sales Tax Law
No. (6) for the year 1994,
as amended, the following
Instructions are to be
followed:
First:
a) The Registered
Person shall, upon the
supply of taxable goods or
services to another
registered person, be
required to make out a
triplicate tax invoice
containing the following
particulars:
1- The serial number of
the tax invoice and date
issuance.
2- Name, address and tax
number of the registered
person.
3- Name, address and tax
number of the purchaser.
4- Statement of the
supplied item: type,
quantity, value, rate and
amount of the established
tax together
with a statement of
the total amount of the
invoice.
5- The original shall be
handed over to the purchaser
and the copies kept with the
Registered Person.
b) In case where the
taxable goods or service are
supplied by a registered
person to a person
unregistered for sales tax,
he shall be required to make
out an ordinary invoice. He
may, however, issue a tax
inclusive invoice, showing
therein the quantity and the
tax inclusive price of the
supplied goods or services,
provided that it contain the
following:
1- The serial number and
the date of the invoice.
2- Name, address and tax
number of the registered
person.
3-
Statement of the
supplied item: type,
quantity, and value together
with a statement of the
total price of
the invoice.
4-
The original shall be
handed over to the purchaser
and the copies kept with the
Registered Person.
c) In case where the
time of supply is realized
by delivery of goods or
service, or receipt of the
price, the registered person
shall be required to issue a
tax invoice within the
following time limits:
1-
Right after the
delivery of goods or the
receipt of payment in case
where the supplier does not
keep delivery notes or
inventory cards.
2-
Within a period of
one month maximum of the
date when the service has
been delivered, or right
upon the receipt of payment.
3-
At the end of the day
when the supplier keeps
delivery notes and inventory
cards.
4-
Right after the
delivery of goods or
services, or the receipt of
payment when the supplier
keeps a cash
register
machine. In this case, the
cash register roll is
considered an invoice .
Second: The Director may
amend the particulars stated
in the invoices required
under part one above or
approve the
issuance of
tax invoices structures
which conform with the
nature of activity for some
registered persons in
order to
achieve the relevant purpose
intended.
Third: The particulars
of invoices shall be entered
up-to-date in the register
provided for this purpose
with the
Registered
Person. The numbers of these
invoices shall be written in
the corresponding box in the
tax return
upon filing.
Fourth: The registered
person shall be required to
keep accounting books and
records, provided that the
following
records be
among them:
a)
Purchasing Register:
It
includes the particulars of
purchase invoices of goods
and services or customs
import transactions, or
the tax
paid on the imported
services.
b)
Sales Register:
It
includes the particulars of
the invoices made out for
his supplies, including the
selling invoices to
exempted bodies
or to unregistered persons.
c)
Returned Items Register:
It
includes the particulars of
the returned sales and
purchases out of the credit
and debit notes.
d)
Export Register:
It
includes the details of
outgoing consignments,
including the number and
date of the export
declaration,
export
center, country of
destination, a copy of the
duly endorsed declaration or
letter of settlement from
the
Customs Department, numbers
of invoices relating to the
export declaration and the
amount of
refundable tax for the
contents of this declaration
whether the exports
originated from Inward
Processing
Status,
Drawback Regime, or
re-exported.
e)
Register of
Passengers Accompanied
Goods:
It
comprises the numbers and
dates of refund
applications, numbers and
dates of invoices, type,
cost and
quantity
of goods, date, name of
purchaser and the amount of
tax to be refunded.
Fifth: The Registered
Person who supplies taxable
goods and has warehouses and
stores for raw or processed
materials
shall be required to keep a
register comprising the
transactions made to the
commodities within the
store using
duly entry and delivery
notes with serial numbers,
whereby the pages of every
book and record
referred to
be void of any space or
writings within the margins.
Or, he may practice control
over these
processes by
way of electronic warehouse
control system.
Sixth: The Registered
Person shall retain such
invoices, records, documents
and electronic saving
devices for the next
five years
following the expiry of the
fiscal year in which it was
written or prepared.
Seventh: Notwithstanding
the provisions of the above
parts, the Director may,
based on the nature of
activity for some
of the
Registered Persons – for
justifiable
reasons and
in specific cases - approve
the claims instead of the
invoices. The
Director
may also,
upon request of the taxable
person,
specify
substitute books and records
conforming
with the nature of the
relevant goods and service.
Eighth: The Director may
issue the rules,
instructions and proceedings
which regulate the process
of entry and storage
in the computers
and cash register machines.
Ninth: Instructions No.
(6) for the year 2001
concerning invoices, books
and records shall be hereby
repealed.
Tenth: These Instructions
shall be put into operation
as of the date of
publication thereof in the
Official Gazette.
Minister of Finance