(1) A taxable person shall, on making a taxable supply of goods or services, issue to the recipient, a tax invoice in the form and with the details that are prescribed by the Commissioner General.

(2) A taxable person on issuing a tax invoice shall retain a copy of the invoice in a sequential identifying number order.

(3) The Commissioner-General may authorize a taxable person who makes a taxable supply to issue a sales receipt instead of a tax invoice in accordance with the conditions and procedures specified in Regulations made under this Act.

(4) A person shall not provide a tax invoice or sales receipt in circumstances other than those specified under this section.

(5) Subject to subsection (8), a taxable person shall issue only one tax invoice or sales receipt for each taxable supply.

(6) Where, within thirty calendar days after the date of a supply, a recipient who is a taxable person has not received a tax invoice as required under subsection (1), the recipient may request the supplier, in writing, to provide a tax invoice in respect of the taxable supply.

(7) When a request is made under subsection (6), the supplier shall comply with the request within fourteen calendar days after its receipt.

(8) Where, within thirty calendar days after the date of a supply, a recipient who is a taxable person claims to have lost the original tax invoice for a taxable supply, the taxable person making the supply shall, on receipt of a request in writing from the recipient, provide a certified copy clearly marked "copy" to the recipient within fourteen calendar days of receipt after the request.

(9) A person who

(a) issues a false tax invoice or sales receipt,
(b) uses a false taxpayer identification number, or
(c) fails to issue a tax invoice or sales receipt as required under subsection (1) or (3),

is in addition to the penalty provided in section 58 liable to pay a penalty of an amount not more than five hundred currency points or three times the amount of tax involved, whichever is higher.