The object of this Bill is to amend the Value Added Tax Act, so

as to—

(a) provide clarity on the use of an electronic fiscal device to

record each sale or transaction;

(b) revise the penalty for a taxable supplier for failure to

issue a tax invoice;

(c) provide for an upward adjustment of the penalty for a

taxable supplier for failure to use an electronic fiscal

device;

(d) provide clarity on documents to be submitted by a supplier

in support of imported goods; and

(e) provide for matters connected with, or incidental to, the

foregoing.