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OF THEFEDERALJ)~~qfRATIC REPl!PH~ O~ ~JPI,~~~

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CouncilOfMinister.s Regulations To ~rovide For TheciObligatory'tJse Of Sales Register Machines 3720 Page

Couricil of'Mlrifstet§Regulatlo'nscN 0:'139/2007

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flPl.'LhTC'"f S"'hC rtT f.111' SALES REGISTER MACHINES'

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In these Regulationsotherwise: ,

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These RegulaciQ~sare is~u;cf:B~ the'C~~ncif '!i Ministerspursuant t6A¥ti~1~' 5 of ,ftM Definitibnf,()['P6wers and"'"Duties of the Executive0rgan~ of the 'Federal DemocraticRepublic of "Ethiopia Proclamation NQ/47i/2,D05,,Artjcle64 of the V~lue A~deQT,axlroclamati~n No;)85/2002and Article J 17 of.the Iqcome; Tax Proclamation No.,286/2002. ',,'.

"

PART ONEGENER,A,L

1. Short Title;-

-~.

,'t-,,/", ,-,,:,--- ,-"..

Th~se Regulatit>nsmay; be ;dt~(f' as', the ,"Obligatory

Use of Sales Register Macmnes COUllC,iJof Ministers

RegulatipnsNo: 139/2.007'~

unless the contex.t reqUITes

1) i "Sales, R",egister~achine:'"~eans a cash, re~ister

rrulchirleor-~pbint-of~;ale; ~chine':,';. " '.';"

2) "fashiRegis!et ~aE}hfue '~:mefu1s'a machfuetlmt

uses a:Fitm Wate that i~ inStalled in ,afi'electronic,~grammable read'ffii~>i'~emorX qbj-tf an~~a~

record tJie' .~ale ofgoJ?ds or services;iHJieu of the; r~gai~ salf~S>r~C€1ip~*;c' .~.~~-~L..

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3) ~~Receipt" means cash sales receipt and includecredit sales invoices and receipts for the' transferof goods and services delivered or rendered freeof charge;

4) "Firm Ware"means a program which is burned

on a Non-Volatile Memory and which is used for

tile. organiZ~tion..~f an.eJ{actlydefmed field ofapplicatiDn;', ",

'

5)~~Non-Volatile. Mem°I¥'. :means a type ofmemory that retains its' con.tents when power isfumed off;

6) "Point-of-Sale Macgme" ,meansa machine that is,

a -computerized replacement for the cash register

Il1achme antlhad additibmU capability' to record

.and track,cu~toroers,; pi-4~rs and debit-cre4~t5af(1

accounts, to manage., ipventory and perform

similar tasks;

7) "Tax" inc1udesvalueaddedtaxand~comeTax;.

8) "~Mii1istry" and~~Mii1ister" "means' llie ".Ministry

and Minsterof Revenue;respectively;.

9) ~'Authority"nieans the Federal Inland R:evetlue

Authority;

to) "Tax>Authqrity" meClIlStht:. Authority or tax.office of a regional state or a city,a~nistrationthat is given delegated power by the Authority;

11) ~~Supplier"means a person who supplies sales

register machines to taxpayers;

12) "Person" means a natural or a juridical person.

13) "Fiscal Printer" means a printer with a fiscal

memory. thati can wQrkwith , an¥ap~,li'cationprogram using,anexistinginterfacp.,exc 1.~5ivdy.

,OBLIGATIONS OF TAXPAYERS, ,

3. Obligatory US.e of Sales RegisJer Machines

Taxpa yers specified in directives to be issued by theMip$ter,shall .pe.subje~t~d to th~, obligatory use of

Sales Register MachIDes ,that are accredited in

accordapcemth tIleproyiSions of these Regulations,to gel1erate sales Receipts as providedfor in Article 4herein.

4. Data Requirements of Receipts ~..J"

1. Any Sales Register Machln,e generated receipt shallindicate the following data:

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l)

T)

a) The taxpayer's registered name with the Tax

Authority and the licensing authority;

b) Name of the business;

c) The taxpayer's identification number;

d) Accreditation certificate number of the brand and

model ofthe Sales Register Machine:

e) Registration and use permit number of the Sales

Register Machine;

f) Address where the sales register machine is used;

g) The Re~eipt number

h) The date of transaction;

i) The type and quantity of goods or services sold;

j) Amount of the transaction;

k) If the .taxpayers is authorized by the National

Bank of Ethiopia to receive payments in foreign

currency the receipt must show the type foreign

currency received in cash. ar if payment is made

by credit or debit card the trade name of debit or

credit card issuing company;

1) Other information to be specified by directives

issued by the Ministry.

2. The amount to be stated pursuant to Sub-Article

1(j) of this Article shall separately show the total

taxable and non-taxable transaction values with. respect to Value Added Tax.

3. A business enterprise using Sales Register Machine

may not; unless the buyer is register for Value

Added Tax, be obliged to show on the machine

generated receipt the name, business type, address

and tax payer's identification number of the buyer;

and where the machine is not capable of showing

such information, it shall have the obligation to

issue receipts printed with the permission of the

Tax Authority to buyers registered for Value. .

Added Tax.

4.. In the case of issuance of manually prepared receipt

in accordance with Sub-Article (3) of this Article,

the duplicate of such Receipt shall be attached to

the machine generated receipt to avoid double

counting of the transaction.

5. Conditions for Using Sales Register Machines

1. Any tax payer using a Sales Register Machine shall:

a) Obtain a use permit issued pursuant to Article

16-ofthese Regulations prior to the use of the

machine:

b) Use the machine exclusively in the operation of

the business covered by the permit;

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c) Not, without prior written notice to the taxauthority, change his business name or have themachine repaired, upgraded, altered, modified,updated or removed from its specified location;

d) Following the machine's repair, upgrade,alteration, modification or update and prior toits re-use, submit to the Tax Authority a jointstatement prepared with the person whoperformed such works:

e) Preserved all accounting records for a periodprescribed by law, within which the TaxAuthority is authorized to make assesment andcollection of taxes;

f) Apply to the Tax Authority and obtain itsauthorization prior to the withdrawal of theSales Register Machine from use due to itswear andJear or sale.

g) Connect e-mobile to the Sales RegisterMachine which can transmit to the TaxAuthority data of sales transactions carried outusing the machine.

2. During the time when the Sales Register Machine isunder repair, the taxpayer may use receipts printedwith the approval of the tax authority.

3. The Tax Authority shall:a) Based on the statement submitted to it

pursuant to sub-article 1(d) of this Article,inspect and evaluate the machine prior to itsactual use;

b) Upon receipt of the application referred to in. sub-article 1(f) of this Article, undertake

verification inspection to ensure that all salesdata registered in the Sales Register machineup to the last day of its use are properly recorded.

4. The authorization for withdrawal of a Sales Regi-ster Machine from use shall indicate the followinginformation as of the date of its withdrawal:

a) The reading of the machine's counter;b) The accumulated grand total sales; andc) Number of the last receipt issued.

5. 11\no case shall a Sales Register Machine be usedwithout the customer's receipt clearly indicatingall the data required under the provisions of Article4 of t;hese Regulations unless the Tax Authorityauthorized such use, pending the completion of theinstallation of the official receipt header, for aperiod not exceeding thirty days from the date ofthe authorization.

6. In order to maintain the consecutive sequence ofthe transaction numbers imprinted on thecustomer's receipts and the audit journal tapes, thereceipt numbering mechanism or circuit of a SalesRegister Machine shall not be disturbed ortampered with.

~ Ni.%fllq t...F..t-t:\ '1;J6r ;Jtt.lTI 4:'1'C i!it '1'C It 4>1 Iunj! '}.S'''. Federal Negarit Gazeta No. 48 26th January, 2007 Page 3724

ttm:l'~9" 6. Condition for Using Cash Register Machines

Any taxpayer using Cash Register Machines shall, in

addition to the requirements of Article 5 of these

Regulations:

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t.

1. maintain a duly registered Cash Register salesbook showing the columns required for eachmachine used;

2. not use a Cash Register Machine without thecorresponding tapes installed on both rollers or

their equivalent;

3. ensure that the imprint on the customer's and auditjournal tapes, or their equivalent is legible at alltimes and preserved as prescribed by the TaxAuthority;

4. keep a subsidiary cash register sales book at alltimes at the place where the cash register machineis located, and make it available at any time forverification by duly authorIZed officers ~f !h~ TaxAuthority.

7. Condition for Using Point-of-Sales Machines

1. Any taxpayer using Point-of-Sales Machines shall,

in addition to the requirements of Article 5 of these

Regulations, obtain authorization from the Tax

Authority for serial numbers to be used in the

subsequent document range, at least one month

before the previously authorized do(!ument range

numbers are fully utilized.

2. ,No Point-of-Sale Machine shall be operated

without the corresponding electric journal.

3. And taxpayer using point of sale machine shall,

when requested, submit to the National Bank of

Ethiopia reports which show transactions made in

foreign currency in accordance with the

authorization given by the National Bank of

Ethiopia;

4. All Point of Sales Machines must use fiscal

printers for issuing receipts;

8. Conditions for Using Computerized Network

Any tax payer shall, where its business firm uses acomputerized network system:

1. cause the registration of the type of softwarepurchased, the name of the manufacturing firm, thelicensing conditions, number of Point-of-Sales andduration of use and renewal period;

2. cause the registration of the database terminalserver model, hard disk number and network cardnumbers in the case of closed type software;

1'1\ ro.?;f't!~ t..F..lrA '1;JtT ;Jltll) 4f1'C ij;t 1'C I;t 4>, Ii!f:li! q.r. Federa1.NegaritGazeta No. 48 26th January, 2007 Paie 3725

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PART THREE

REQUIRED FEATURES OF SALES REGISTERMACHINES

9. Common Features

Any Sales Register Machine shall:

1. Have a non-convertible accumulating grand total

. saleswith at least twelvedigits;2. Be tamper free, non-adjustable to other

applications or free of other manipulations thatwill avoid the recording of sales transactions;

3. be capable of generating a report showing thereading of daily sales and the accumulated grandtotal reco!~ed therein;

4. Have a non-volatile memory or be equipped with arecovery back-up system;

5. Reflect and store information such as salesdiscounts and refunds;

6. Be capable of clearly and separately indicatingsales transactions that are subject to Value AddedTax and those which are non-taxable, and becapable of generating separate summary reports ofsaIl1e;

7. Be capable of preserving stored data for a period. prescribedby law within which the Tax Authority

is authorized to make assessment and collection oftax.

8. Support transmission control protocol (TCP/IP);9. Be slipported bye-mobile technology which can

transmit sales.data to the Tax Authority;

10. Additional Features of Cash Register Machine

Any Cash Register Machine sh~ll, in Addition to thefeatures described under Article 9 of theseRegulations:

1. be equipped with a roller or its equivalent for theaudit journal tape intended for tax audit.purposes, ana a second roller for the customerreceipts tape the copies of which shall beconsecutively numbered and issued for everysales transaction;

have a safety mechanism to prevent the oper-ation of the machine' in situations where onlyone of the rollers is used; and

be capable of printing, automatically, infor-mation such as. sales discounts. and refunds onthe cust~mer receipts tape and on the auditjournal tape or its equivalent.

2.

3.

Additional Features of Point-of-Sale Machines.

Any Point-of-Sale Machine shall, in addition to thefeatures described under Article 9 of theseRegulations.

1. be capable of recording, automatically andcompletely, every sales transaction in the centralserver it is connected to;

,

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If.

2. enable the tax authority to view from the mac-hine and verify sununaries, submitted by thetaxpayer, of sales Receipts issued in accordance

. with Article 4 ofthese Regulations;

3. have monitoring controls and verificationtechniques to enable the Ta~ Authority toidentify void sales and actual sales and otherinformation not recorded in the taxpayer'saccounts record.

if the Taxpayer is authorized by the NatiQnalBank of Ethiopia to receive payments in foreigncurrenpy,the machine must be capable ofshowing the type of foreign currency received incash and if payment is made by debit or creditcard be capable of indicating separately the tradename of debit or credit card issuing company;

4.

PART FOURAccreditation and registration

Of sales register machines

12. Applicationfor Accreditation/

1. Any supplier of sales Register Machines shaU,priorto supplying any machine, apply to the authorityfor accreditation of the brand and model of themachine.

.

2. The application to be submitted in accordance withsub-article (1) of this Article shall be filled in aform issued hy the Authority and be accompaniedwith:

a) documents attesting the features of the salesRegister machine as provided for in Articles 9to 11 of these Regulations; and

other appropriate documents relating to thestatus of the applicants business as may berequired in accordance with directives to beissued by the Ministry.

b)

13. Examination of Applications'

1. An application submitted pursuant to Article 12 ofthese Regulations for accreditation of the brandand model of a sales Register Machine shall beexamined by an accreditation board establishedby the Authority

2. The applicant shall conduct inspection of the SalesRegister Machine and an actual systemdemonstration in the presence of members of theaccreditation board. to attest that the machineposses the relevant features specified under Article9 to 11 of these Regulations.

3. The board shall complete its examination of anapplication for accreditation and submit itsrecoinmendation to the concerned officer of theAuthority within five working days from the date ithas received the duly presented application andsupporting documents.

4. Members of the accreditation board referred to inthis Article shall be appointed by the Ministerupon the recommendation of the Director Generalof the Authority.

'1)t r1i.il?;i t..f..IrA '1;Jtr ;Jl1.tTJ'hIf'C '!it If'C It .,., lill'iI <}.9". Federal Negarit Gazeta No. 48 26th Jam~ary, 2007 Page 3727

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14. Certificate of Accreditation

1. The Authority shall Issue certificate. ofaccreditation with respect to the brand andmodel of a Sales Register Machine where theaccreditation board ascertains that the machinepossesses the relevant features. specified underArticles 9 to 11 these Regulations.

2. A list of accredited brands and models of SalesRegister Machines shall be posted at theAuthority's website.

15. Revocation of Accreditation

An accreditation given with respect to the brand andmodel of any Sales Register Machine may berevoked where:1. the accreditation was obtained by presenting

false information;2. any modification or upgrading is made to the

machine without notifying the Authority;3. th~ machine, in practice, fails to fully satisfy the

relevant requirements stated under Articles 9. to11 of these Regulations; or

4. the person holding the certificate of accreditationviolates the provisions of these Regulations.

16. Registration and Permit1. The supplier of a Sales Register Machine shall,

within five days from the date of sales of themachine to any user, cause the registration of themachine by the concerned Tax Authority in thename of the user.

2. The information to be submitted for theregistration of a sales register machines shall

include the following:a) the taxpayer's identification number of the

user;b) registration number of the user for value

added tax;c) brand, model and serial number of the

machine;d) the reading of the machine's counter and

. date of the reading. ..

3. The Tax Authority shall, upon registering themachine, provide the supplier with a permit

issued in the name of the user authorizing theuse ofthemachine.

4. The supplier shall handover the permit, issuedpursuant to Sub-Article (3) of this Article, to theuser of the machine.

5. Where the user directly imported the SalesRegister Machine, it shall furnish the informationreferred to in Sub-Article (2) of this Article to theAuthority and obtain a permit authorizing the useof the machine.

"

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6. A taxpayer who uses the machine shall affix the

permit on the machine so that it shall be

conspicuously visible to customers. The serial

number affixed to the machine. should also be

printed in bold figures to facilitat~ verification.

17. List of Machines Sold

. 1. Any supplier of Sales Register Machines shall

submit to the concerned Tax Authority, within

fifteen days from the end of each month, a

statement showing the list of machines sold to

2.users.

The statement to be submitted pursuant to Sub-

Article (1) of this Article shall, with respect to

each Sales Register Machine, contain the

following information: ,

(a) brand and model of the machine;

(b) the accreditation certificate number of the

brand and model of the machine;(c) the registration and use permit number of the

. machine;

(d) the date of sale;

(e) the date of registration;

(f) the user's taxpayer identification number

and registration number for Value Added

Tax;(g) the type of business and the address where

the machine is to be used; .

(h) the reading of the machine's counter and

date of the reading; and(i) 'software used and customizations made

thereto in case of a Point-of-Sales Machine.

3. Following submission of'the statement, the Tax

Authority shall reconcile the list with its own

registration database.

f~{P. 11"iI oooo1l1n.f ooUJ6f1 ft".ftf~ f1 18. Authorizing the Use of Cash Registration Machinefor~ 1: IP t-fP"f oom+SJD1 iaftoofj:+ 1: Different Types of Businesses

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1. A Cash Register Machine with a built-in-capacity to

accumulate sales data of different lines of business

may be authorized by the Tax Authority to be used

for issuing sales receipts for different lines of

business; provided, however, that the distinction of

sales by lines of business shall be clearly indicated

on the machine tapes in words rather than in codes

or symbols.

The application for obtaining the authorization

referred to in Sub-Article (1) of this Article shall be

submitted to the tax authority through the supplier

or user of the machine.

2.

"

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PART FIVEMiscellaneous Provisions

19. Exemptions From Taxes and DutiesAccredited Sales Register Machines, intended for useby taxpayers shall be exempted from import taxesand duties.

20. Penalties

Where a taxpayer, in violation of these Regulationsfails to use Sales Register Machines or commitsfraud using such machines, in addition to being heldcriminallr responsible as provided by the relevanttax law, his business license shall be revoked.

21. Transitory Provisions

Taxpayers shall be allowed to use, after the effectivedate of these Regulations, sales receipts registeredwith the tax authority for a period to be determinedby the Ministry in consideration of the time requiredto acquire accredited Sales Register Machines fromthe market.

22, Power to issue Directives

The Minister may issue directives necessary for theproper implementation of these Regulations.

23, Power of Inspection

The Tax Authority shall have the power to undertakeinspection activities to ensure the observance ofthe provisions of these Regulations by Taxpayers.

24. Effective Date

;t-rqu These Regulations shall come into force on the date

of their publication in the Federal Negarit Gazeta,

oo"h H,c)lf

f n. rr-w f k$'o~I\lf "t qub~tLflf

tT-nft.b m~I\f, OIl.'z.hrC

Done at Addis Ababa, this 17 day of August, 2007,

MELES ZENA WI

PRIME MINISTER OF THE FEDERAL DEMOCRATICREPUBLIC OF ETHIOPIA

-*

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