Cap. 395 Art. 39Tax invoice.

(1) Every registered person, other than a retailer, who sells any product or provides any service to another person shall provide to that other person a tax invoice, or a receipt, containing such particulars as may be prescribed within thirty-one days from the date referred to in article 29(1). Provided that where a sale is made on credit, the receipt shall be issued when the price is paid.

(3) A registered person who is a retailer and who sells a product to any other registered person shall, at the request of that other person, provide him with a tax invoice within thirty-one days from the date on which the activity is deemed to have taken place in accordance with the provisions of article 29.

(4) Where a registered person provides a document to himself which purports to be a tax invoice in respect of a business activity carried on in his regard by another person, that document may, with the approval of the Director, be treated as the tax invoice required to be provided by the other person in terms of this article.