An authorized officer may appoint distraint agents to assist him in the execution of orders.

A distraint agent shall on appointment furnish the Commissioner with security, by means of deposit of the sum of thirty thousand shillings, or in such other manner as the Commissioner may approve, and that security shall be refunded or cancelled on the termination of the appointment of the agent unless it is forfeited under this regulation.

If a distraint agent is convicted of an offence involving fraud or dishonesty in connection with any function performed by him as agent, the court by which he is convicted may make an order as to forfeiture of the security furnished by him under paragraph (1), or any part thereof, and the provisions of the Criminal Procedure Code (Cap. 75), in so far as they relate to forfeiture of recognizance, shall apply mutatis mutandis to the forfeiture of security under this regulation.

An order may be executed at any time after it has been duly served on the distrainee in the manner provided by regulation 6.

An order shall be executed by attachment of such goods of the distrainee as in the opinion of the distrainor are of a value which on sale by public auction, would realize a sum sufficient to meet the distress debt and the costs and expenses of the distress incurred by the distrainor.

Every order shall be issued by the Commissioner in duplicate and service thereof shall be affected by service by the distrainor of a copy of the order on the distrainee in person or, if after using all due and reasonable diligence the distrainee cannot be found, by service of a copy on an agent of the distrainee empowered to accept service or an adult member of the family of the distrainee who is residing with him.

A person served with a copy of an order under this regulation shall endorse on the order acknowledgement of service, and if he refuses to make endorsement the distrainor shall leave the copy of the order with the person or his agent after stating in writing thereon that the person or his agent upon whom he served the order refused to sign the acknowledgement and that he left at the time, date and place stated therein, a copy of the order with that person and the name and address of the person (if any) by whom the person on whom the order was served was identified, and thereupon the order shall he deemed to have been duly served.

In executing any distress, no outer door of a dwelling-house shall be broken open unless the dwelling-house is in the occupancy of the distrainee and he refuses or in any way prevents access thereto, but when the distrainor executing distress has duly gained access to a dwelling-house he may break open the door of any room in which he has reason to believe any goods of the distrainee to be.

When a room in a dwelling-house is in the actual occupancy of a woman who, according to her religion or local custom does not appear in public the distrainor shall give notice to her that she is at liberty to withdraw; and after allowing reasonable time for her to withdraw and giving her reasonable facility for withdrawing, he may enter the room for the purpose of attaching any goods therein, using at the time every precaution consistent with these provisions to prevent their clandestine removal.

Where a distrainee has within ten days of attachment of his goods under these Regulations, paid or given security accepted by the Commissioner for the whole of the tax due from him together with the whole of the costs and expenses incurred by the distrainor in executing the distress, the distrainor shall at the cost of the distrainee forthwith restore the attached goods to the distrainee and return the order to the Commissioner who shall cancel it.

Any money paid by a distrainee under this regulation shall be applied by the Commissioner first in settlement of the costs and expenses incurred by the distrainor and as to the balance in settlement of the distress debt or such part thereof as the Commissioner shall direct.

An authorized officer may appoint distraint agents to assist him in the execution of orders.

A distraint agent shall on appointment furnish the Commissioner with security, by means of deposit of the sum of thirty thousand shillings, or in such other manner as the Commissioner may approve, and that security shall be refunded or cancelled on the termination of the appointment of the agent unless it is forfeited under this regulation.

If a distraint agent is convicted of an offence involving fraud or dishonesty in connection with any function performed by him as agent, the court by which he is convicted may make an order as to forfeiture of the security furnished by him under paragraph (1), or any part thereof, and the provisions of the Criminal Procedure Code (Cap. 75), in so far as they relate to forfeiture of recognizance, shall apply mutatis mutandis to the forfeiture of security under this regulation.

An order may be executed at any time after it has been duly served on the distrainee in the manner provided by regulation 6.

An order shall be executed by attachment of such goods of the distrainee as in the opinion of the distrainor are of a value which on sale by public auction, would realize a sum sufficient to meet the distress debt and the costs and expenses of the distress incurred by the distrainor.

Every order shall be issued by the Commissioner in duplicate and service thereof shall be effected by service by the distrainor of a copy of the order on the distrainee in person or, if after using all due and reasonable diligence the distrainee cannot be found, by service of a copy on an agent of the distrainee empowered to accept service or an adult member of the family of the distrainee who is residing with him.

A person served with a copy of an order under this regulation shall endorse on the order acknowledgement of service, and if he refuses to make endorsement the distrainor shall leave the copy of the order with the person or his agent after stating in writing thereon that the person or his agent upon whom he served the order refused to sign the acknowledgement and that he left at the time, date and place stated therein, a copy of the order with that person and the name and address of the person (if any) by whom the person on whom the order was served was identified, and thereupon the order shall he deemed to have been duly served.

In executing any distress, no outer door of a dwelling-house shall be broken open unless the dwelling-house is in the occupancy of the distrainee and he refuses or in any way prevents access thereto, but when the distrainor executing distress has duly gained access to a dwelling-house he may break open the door of any room in which he has reason to believe any goods of the distrainee to be.

When a room in a dwelling-house is in the actual occupancy of a woman who, according to her religion or local custom does not appear in public the distrainor shall give notice to her that she is at liberty to withdraw; and after allowing reasonable time for her to withdraw and giving her reasonable facility for withdrawing, he may enter the room for the purpose of attaching any goods therein, using at the time every precaution consistent with these provisions to prevent their clandestine removal.

Where a distrainee has within ten days of attachment of his goods under these Regulations, paid or given security accepted by the Commissioner for the whole of the tax due from him together with the whole of the costs and expenses incurred by the distrainor in executing the distress, the distrainor shall at the cost of the distrainee forthwith restore the attached goods to the distrainee and return the order to the Commissioner who shall cancel it.

Any money paid by a distrainee under this regulation shall be applied by the Commissioner first in settlement of the costs and expenses incurred by the distrainor and as to the balance in settlement of the distress debt or such part thereof as the Commissioner shall direct.

The Commissioner shall appoint a person to be the secretary to the Tribunal, and that person may be an officer of the Value Added Tax Department.

The secretary shall, in matters relating to appeals to the Tribunal and procedure therefor, comply with general and special directions lawfully given by the chairman.

The secretary shall by notice in the Gazette notify his address for the presentation or service of documents for the purposes of these Rules, and shall in the same manner notify any change in that address.

The Commissioner shall, if he does not accept any of the facts of the appellant, within twenty-one days after service thereof upon him under rule 7, file with the secretary a statement of facts together with five copies thereof and the provisions of rule 6(c) shall mutatis mutandis apply to the statement of facts.

At the time of filing a statement of facts pursuant to paragraph (1), the Commissioner shall serve a copy thereof, together with copies of any documents annexed thereto, upon the appellant.

If the Commissioner does not desire to file a statement of facts under this rule, he shall forthwith give written notice to that effect to the secretary and to the appellant, and in that case the Commissioner shall be deemed at the hearing of the appeal to have accepted the facts set out in the statement of facts of the appellant.

As soon as may be convenient after receipt by him of the memorandum the secretary shall notify the chairman thereof.

The chairman shall, after the Commissioner has filed a state-ment of facts or has notified the secretary that he does not intend to do so, fix a time, date and place for a meeting of the Tribunal for the purpose of hearing the appeal, and the secretary shall cause notice thereof to be served on the appellant and the Commissioner.

The secretary shall cause to be supplied to each member of the Tribunal a copy of the notice of hearing and of all documents received by him from the parties to the appeal.

Unless the parties to the appeal otherwise agree, each party shall be entitled to not less than seven days' notice of the time, date and place fixed for the hearing of the appeal.

Applications for registration under paragraphs 1 and 3 of the Sixth Schedule to the Act shall be submitted on Form VAT 1.

The certificate of registration shall be issued on Form VAT 2.

The tax invoice to be issued under paragraph 1 of the Seventh Schedule to the Act shall be serially numbered and shall be issued in serial number order.

Where goods are returned to the registered person or, for good and valid reason the registered person decides for business reasons to reduce the value of a supply after the issue of a tax invoice, a credit note may be issued for the amount of the reduction.

Where a credit note is issued under this regulation it shall be serially numbered and shall include details of the name, address, registration number and personal identification number of the person to whom it is issued and sufficient details to identify the tax invoice on which the supply was made and the tax that was originally charged.

A registered person who issues a credit note under the conditions specified in this regulation may reduce the amount of his output tax in the month in which the credit note was issued by an amount that bears the same proportion to the tax originally charged as the amount credited bears to the total amount originally charged and the amount of tax so credited shall be specified on the credit note.

A registered person who receives a credit note for the supply in respect of which he has claimed deductible input tax, shall reduce the amount of deductible input tax in the month in which the credit note is received, by the amount of tax so credited.

Where a registered person has issued a tax invoice in respect of a taxable supply and subsequently makes a further charge in respect of that supply, or any transaction associated with that supply, he shall in respect of the further charge being made, issue either a further tax invoice, or a serially numbered debit note containing all the details specified in regulation 4, and shall show on it the details of the tax invoice issued at the time of the original supply.

A registered person who receives a further tax invoice or a debit note issued in compliance with paragraph (5) may, if the supply is eligible therefor and in so far as it has not previously been claimed, claim as deductible input tax such further amount of tax that is being charged, in the month in which the further charge was made, or in the next subsequent month.

All records required to be kept under this regulation shall be included in the audit of accounts of the taxable person that may be subject to such audit by a competent person.

Where the Commissioner considers that a taxable person is not complying with requirements of this regulation, or where he considers that other records should be kept by the taxable person to safeguard the tax revenue, he shall issued a notice to the taxable person requiring him to keep such records or take such action as the Commissioner may specify and any person failing to comply with such notice shall be guilty of an offence.

Where a notice issued under sub-paragraph (3) is not complied with and without prejudice to any other action that he may take, the Commissioner may, from such information as is available to him, assess the amount of tax that he considers to be due from the taxable person during each period that the offence continues.

All records required to be kept under this regulation shall be maintained up-to-date and details of all tax charged shall be entered in the appropriate records without delay.

All records shall be kept in the Kiswahili or English language and shall be kept for a period of seven years from the date of the last entry made therein.

Where records relating to a business are being kept in any language other than those prescribed, the Commissioner may require a registered person to produce, at that person's expense, an authenticated translation of those records.

The return required by paragraph 6 of the Seventh Schedule to the Act shall be on Form VAT 3.

Where payment is made by cheque, the cheque shall be made payable to the "Commissioner of Value Added Tax" and shall be crossed and endorsed with the words "account payee only".

Where tax exceeds Kenya shillings twenty thousand payment thereof shall be made by banker's cheque or bank guaranteed cheque.

Where any cheque is not honoured upon presentation, the amount stated thereon shall be deemed not to have been paid and additional tax shall become due and payable in respect of that amount until such time as it is paid, notwithstanding that the cheque may subsequently be honoured on representation.

Any fraction of a shilling due on any return shall be ignored.

A VAT remission certificate issued under paragraph (4) shall be valid for ninety days only from the date of issue.

Upon completion of exportation, the exporter shall resubmit to the Commissioner within ninety days from the date of issue, the duplicate copy of the VAT remission certificate supported by documentary evidence of exportation of the goods.

Where an exporter fails to comply with the provisions of paragraphs (6) and (7), the appropriate tax shall be payable in full forthwith together with a penalty of 3% per month or part thereof calculated from the date of issue of the tax remission certificate by the Commissioner under paragraph (4).

Zero-rating of exported goods or refund of tax paid shall not be allowed under this regulation in respect of any goods which have been used before they were exported.

Where the Commissioner considers that there is doubt about the exportation of any goods he may require any person exporting the goods to produce to him within a reasonable time a certificate, signed and stamped by a competent customs authority overseas, that the goods were duly landed and reported to the proper customs authority at the port or place of foreign destination, and payment of any claim may be deferred until such a certificate has been produced and accepted as satisfactory by the Commissioner.

No refund is payable unless the registered person is up-to-date in submitting all VAT returns on Form VAT 3 together with the appropriate tax.

A registered person shall submit to the Commissioner, his claim for relief from tax paid on stocks on hand, assets, building or civil works on the date he becomes registered on Form VAT 5 within thirty days of that date.

Where the Commissioner considers that there is good and valid reason why the registered person could not submit his claim under paragraph (1) within the thirty days he may accept a claim made within such longer period as he deems to be fair and reasonable.

A security required by the Commissioner under section 29 of the Act shall be in such sum not exceeding the total tax payable and, unless the person from whom the security is required opts to deposit the required sum or equivalent securities with the Commissioner, shall take the form of a bond in such form, and given by such sureties, as the Commissioner may approve.

Where a bond given under this regulation is discharged, the Commissioner shall cause the bond to be cancelled and shall advise the person giving it accordingly.

Notwithstanding paragraph (1) where the amount of input tax attributable to exempt supplies is less than five per cent of the total input tax, then all the input tax can be deducted.

Applications for registration under paragraphs 1 and 3 of the Sixth Schedule to the Act shall be submitted on Form VAT 1.

The certificate of registration shall be issued on Form VAT 2.

The tax invoice to be issued under paragraph 1 of the Seventh Schedule to the Act shall be serially numbered and shall be issued in serial number order.

Where goods are returned to the registered person or, for good and valid reason the registered person decides for business reasons to reduce the value of a supply after the issue of a tax invoice, a credit note may be issued for the amount of the reduction.

Where a credit note is issued under this regulation it shall be serially numbered and shall include details of the name, address, registration number and personal identification number of the person to whom it is issued and sufficient details to identify the tax invoice on which the supply was made and the tax that was originally charged.

A registered person who issues a credit note under the conditions specified in this regulation may reduce the amount of his output tax in the month in which the credit note was issued by an amount that bears the same proportion to the tax originally charged as the amount credited bears to the total amount originally charged and the amount of tax so credited shall be specified on the credit note.

A registered person who receives a credit note for the supply in respect of which he has claimed deductible input tax, shall reduce the amount of deductible input tax in the month in which the credit note is received, by the amount of tax so credited.

Where a registered person has issued a tax invoice in respect of a taxable supply and subsequently makes a further charge in respect of that supply, or any transaction associated with that supply, he shall in respect of the further charge being made, issue either a further tax invoice, or a serially numbered debit note containing all the details specified in regulation 4, and shall show on it the details of the tax invoice issued at the time of the original supply.

A registered person who receives a further tax invoice or a debit note issued in compliance with paragraph (5) may, if the supply is eligible therefor and in so far as it has not previously been claimed, claim as deductible input tax such further amount of tax that is being charged, in the month in which the further charge was made, or in the next subsequent month.

All records required to be kept under this regulation shall be included in the audit of accounts of the taxable person that may be subject to such audit by a competent person.

Where the Commissioner considers that a taxable person is not complying with requirements of this regulation, or where he considers that other records should be kept by the taxable person to safeguard the tax revenue, he shall issued a notice to the taxable person requiring him to keep such records or take such action as the Commissioner may specify and any person failing to comply with such notice shall be guilty of an offence.

Where a notice issued under sub-paragraph (3) is not complied with and without prejudice to any other action that he may take, the Commissioner may, from such information as is available to him, assess the amount of tax that he considers to be due from the taxable person during each period that the offence continues.

All records required to be kept under this regulation shall be maintained up-to-date and details of all tax charged shall be entered in the appropriate records without delay.

All records shall be kept in the Kiswahili or English language and shall be kept for a period of seven years from the date of the last entry made therein.

Where records relating to a business are being kept in any language other than those prescribed, the Commissioner may require a registered person to produce, at that person's expense, an authenticated translation of those records.

The return required by paragraph 6 of the Seventh Schedule to the Act shall be on Form VAT 3.

Where payment is made by cheque, the cheque shall be made payable to the "Commissioner of Value Added Tax" and shall be crossed and endorsed with the words "account payee only".

Where tax exceeds Kenya shillings twenty thousand payment thereof shall be made by banker's cheque or bank guaranteed cheque.

Where any cheque is not honoured upon presentation, the amount stated thereon shall be deemed not to have been paid and additional tax shall become due and payable in respect of that amount until such time as it is paid, notwithstanding that the cheque may subsequently be honoured on representation.

Any fraction of a shilling due on any return shall be ignored.

A VAT remission certificate issued under paragraph (4) shall be valid for ninety days only from the date of issue.

Upon completion of exportation, the exporter shall resubmit to the Commissioner within ninety days from the date of issue, the duplicate copy of the VAT remission certificate supported by documentary evidence of exportation of the goods.

Where an exporter fails to comply with the provisions of paragraphs (6) and (7), the appropriate tax shall be payable in full forthwith together with a penalty of 3% per month or part thereof calculated from the date of issue of the tax remission certificate by the Commissioner under paragraph (4).

Zero-rating of exported goods or refund of tax paid shall not be allowed under this regulation in respect of any goods which have been used before they were exported.

Where the Commissioner considers that there is doubt about the exportation of any goods he may require any person exporting the goods to produce to him within a reasonable time a certificate, signed and stamped by a competent customs authority overseas, that the goods were duly landed and reported to the proper customs authority at the port or place of foreign destination, and payment of any claim may be deferred until such a certificate has been produced and accepted as satisfactory by the Commissioner.

No refund is payable unless the registered person is up-to-date in submitting all VAT returns on Form VAT 3 together with the appropriate tax.

A registered person shall submit to the Commissioner, his claim for relief from tax paid on stocks on hand, assets, building or civil works on the date he becomes registered on Form VAT 5 within thirty days of that date.

Where the Commissioner considers that there is good and valid reason why the registered person could not submit his claim under paragraph (1) within the thirty days he may accept a claim made within such longer period as he deems to be fair and reasonable.

A security required by the Commissioner under section 29 of the Act shall be in such sum not exceeding the total tax payable and, unless the person from whom the security is required opts to deposit the required sum or equivalent securities with the Commissioner, shall take the form of a bond in such form, and given by such sureties, as the Commissioner may approve.

Where a bond given under this regulation is discharged, the Commissioner shall cause the bond to be cancelled and shall advise the person giving it accordingly.

Notwithstanding paragraph (1) where the amount of input tax attributable to exempt supplies is less than five per cent of the total input tax, then all the input tax can be deducted.

Applications for registration under paragraphs 1 and 3 of the Sixth Schedule to the Act shall be submitted on Form VAT 1.

The certificate of registration shall be issued on Form VAT 2.

The tax invoice to be issued under paragraph 1 of the Seventh Schedule to the Act shall be serially numbered and shall be issued in serial number order.

Where goods are returned to the registered person or, for good and valid reason the registered person decides for business reasons to reduce the value of a supply after the issue of a tax invoice, a credit note may be issued for the amount of the reduction.

Where a credit note is issued under this regulation it shall be serially numbered and shall include details of the name, address, registration number and personal identification number of the person to whom it is issued and sufficient details to identify the tax invoice on which the supply was made and the tax that was originally charged.

A registered person who issues a credit note under the conditions specified in this regulation may reduce the amount of his output tax in the month in which the credit note was issued by an amount that bears the same proportion to the tax originally charged as the amount credited bears to the total amount originally charged and the amount of tax so credited shall be specified on the credit note.

A registered person who receives a credit note for the supply in respect of which he has claimed deductible input tax, shall reduce the amount of deductible input tax in the month in which the credit note is received, by the amount of tax so credited.

Where a registered person has issued a tax invoice in respect of a taxable supply and subsequently makes a further charge in respect of that supply, or any transaction associated with that supply, he shall in respect of the further charge being made, issue either a further tax invoice, or a serially numbered debit note containing all the details specified in regulation 4, and shall show on it the details of the tax invoice issued at the time of the original supply.

A registered person who receives a further tax invoice or a debit note issued in compliance with paragraph (5) may, if the supply is eligible therefor and in so far as it has not previously been claimed, claim as deductible input tax such further amount of tax that is being charged, in the month in which the further charge was made, or in the next subsequent month.

All records required to be kept under this regulation shall be included in the audit of accounts of the taxable person that may be subject to such audit by a competent person.

Where the Commissioner considers that a taxable person is not complying with requirements of this regulation, or where he considers that other records should be kept by the taxable person to safeguard the tax revenue, he shall issue a notice to the taxable person requiring him to keep such records or take such action as the Commissioner may specify and any person failing to comply with such notice shall be guilty of an offence.

Where a notice issued under paragraph (3) is not complied with and without prejudice to any other action that he may take, the Commissioner may, from such information as is available to him, assess the amount of tax that he considers to be due from the taxable person during each period that the offence continues.

All records required to be kept under this regulation shall be maintained up-to-date and details of all tax charged shall be entered in the appropriate records without delay.

All records shall be kept in the Kiswahili or English language and shall be kept for a period of seven years from the date of the last entry made therein.

Where records relating to a business are being kept in any language other than those prescribed, the Commissioner may require a registered person to produce, at that person's expense, an authenticated translation of those records.

The return required by paragraph 7 of the Seventh Schedule to the Act shall be on Form VAT 3.

Where payment is made by cheque, the cheque shall be made payable to the "Commissioner of Value Added Tax" and shall be crossed and endorsed with the words "account payee only".

All tax payments shall be made by banker's cheque, bank guaranteed cheque or cash.

Where any cheque is not honoured upon presentation, the amount stated thereon shall be deemed not to have been paid and additional tax shall become due and payable in respect of that amount until such time as it is paid, notwithstanding that the cheque may subsequently be honoured on representation.

Any fraction of a shilling due on any return shall be ignored.

A VAT remission certificate issued under paragraph (4) shall be valid for ninety days only from the date of issue.

Upon completion of exportation, the exporter shall resubmit to the Commissioner within ninety days from the date of issue, the duplicate copy of the VAT remission certificate supported by documentary evidence of exportation of the goods.

Where an exporter fails to comply with the provisions of paragraphs (6) and (7), the appropriate tax shall be payable in full forthwith together with a penalty of 3% per month or part thereof calculated from the date of issue of the tax remission certificate by the Commissioner under paragraph (4).

Zero-rating of exported goods or refund of tax paid shall not be allowed under this regulation in respect of any goods which have been used before they were exported.

Where the Commissioner considers that there is doubt about the exportation of any goods he may require any person exporting the goods to produce to him within a reasonable time a certificate, signed and stamped by a competent customs authority outside Kenya, that the goods were duly landed and reported to the proper customs authority at the port or place of foreign destination, and payment of any claim may be deferred until such a certificate has been produced and accepted as satisfactory by the Commissioner.

No refund is payable unless the registered person is up-to-date in submitting all VAT returns on Form VAT 3 together with the appropriate tax.

A registered person shall submit to the Commissioner, his claim for relief from tax paid on stocks on hand, assets, building or civil works on the date he becomes registered on Form VAT 5 within thirty days of that date.

Where the Commissioner considers that there is good and valid reason why the registered person could not submit his claim under paragraph (1) within the thirty days he may accept a claim made within such longer period as he deems to be fair and reasonable.

A security required by the Commissioner under section 29 of the Act shall be in such sum not exceeding the total tax payable and, unless the person from whom the security is required opts to deposit the required sum or equivalent securities with the Commissioner, shall take the form of a bond in such form, and given by such sureties, as the Commissioner may approve.

Where a bond given under this regulation is discharged, the Commissioner shall cause the bond to be cancelled and shall advise the person giving it accordingly.

Notwithstanding paragraph (1) where the amount of input tax attributable to exempt supplies is less than five per cent of the total input tax, then all the input tax can be deducted.

Where there is a difference between the amount of claimable input tax for a year and the total amount deducted for the same period, the amount so calculated shall be declared as over declaration or under declaration, as the case may be, and such amount shall be entered in the return for the first tax period following the end of the calendar year.

Applications for registration under paragraphs 1 and 3 of the Sixth Schedule to the Act shall be submitted on Form VAT 1.

The certificate of registration shall be issued on Form VAT 2.

The tax invoice to be issued under paragraph 1 of the Seventh Schedule to the Act shall be serially numbered and shall be issued in serial number order.

Where goods are returned to the registered person or, for good and valid reason the registered person decides for business reasons to reduce the value of a supply after the issue of a tax invoice, a credit note may be issued for the amount of the reduction.

Where a credit note is issued under this regulation it shall be serially numbered and shall include details of the name, address, registration number and personal identification number of the person to whom it is issued and sufficient details to identify the tax invoice on which the supply was made and the tax that was originally charged.

A registered person who issues a credit note under the conditions specified in this regulation may reduce the amount of his output tax in the month in which the credit note was issued by an amount that bears the same proportion to the tax originally charged as the amount credited bears to the total amount originally charged and the amount of tax so credited shall be specified on the credit note.

A registered person who receives a credit note for the supply in respect of which he has claimed deductible input tax, shall reduce the amount of deductible input tax in the month in which the credit note is received, by the amount of tax so credited.

Where a registered person has issued a tax invoice in respect of a taxable supply and subsequently makes a further charge in respect of that supply, or any transaction associated with that supply, he shall in respect of the further charge being made, issue either a further tax invoice, or a serially numbered debit note containing all the details specified in regulation 4, and shall show on it the details of the tax invoice issued at the time of the original supply.

A registered person who receives a further tax invoice or a debit note issued in compliance with paragraph (5) may, if the supply is eligible therefor and in so far as it has not previously been claimed, claim as deductible input tax such further amount of tax that is being charged, in the month in which the further charge was made, or in the next subsequent month.

All records required to be kept under this regulation shall be included in the audit of accounts of the taxable person that may be subject to such audit by a competent person.

Where the Commissioner considers that a taxable person is not complying with requirements of this regulation, or where he considers that other records should be kept by the taxable person to safeguard the tax revenue, he shall issue a notice to the taxable person requiring him to keep such records or take such action as the Commissioner may specify and any person failing to comply with such notice shall be guilty of an offence.

Where a notice issued under paragraph (3) is not complied with and without prejudice to any other action that he may take, the Commissioner may, from such information as is available to him, assess the amount of tax that he considers to be due from the taxable person during each period that the offence continues.

All records required to be kept under this regulation shall be maintained up-to-date and details of all tax charged shall be entered in the appropriate records without delay.

All records shall be kept in the Kiswahili or English language and shall be kept for a period of seven years from the date of the last entry made therein.

Where records relating to a business are being kept in any language other than those prescribed, the Commissioner may require a registered person to produce, at that person's expense, an authenticated translation of those records.