Value Added Tax Act (Cap. 406), article 52

52. (1) A person to whom any tax invoice or other invoice, receipt or document is provided as required by article 50 or 51 shall, if so requested in accord ance with the other provisions of this Act, produce the said invoice, receipt or other document to the Commissioner or to any officer authorised by the Commissioner. (2) Any person who transports goods in the course of an economic activity, on his own behalf or on behalf of or to thir d parties, shall be in possession at any time of an identificatio n document and a tax invoice or a delivery note or a transport document showing a description of all the goods being transport ed, the value of the goods, the unit quantity, the date of the deli very, the destination address, the nam e and address and value added t ax registration number of the supplier and the name and address an d value added tax registration num ber of the person to whom the supply is made. In the course of an inspection of the means whi ch is transporting the goods, a copy of the aforementioned documen ts shall upon demand be produced to the Commissioner or to any other officer authorised by the Commissioner. A person who fail s to produce the documents as required in accordance with the provisions of this sub-article or whose goods are not found to be in agreement with the said document, shall be guilty of an offence against this Act. VALUE ADDED TAX [CAP. 406. 39 Inspections and requests for information. Amended by: X. 2003.28; III. 2004.115; XIX. 2007.3; L.N. 426 of 2012; XIII.2024.40.