Restaurants, cafes, coffee shops, eateries, snack bars and hotels would provide continuous and full remote as well as on-site access to their computerised systems to the FBR for monitoring or tracking of taxable activities by electronic or other means. This has been specified in the sales tax rules issued by the FBR here on Wednesday for monitoring or tracking of certain registered persons by electronic or other means.
The provisions shall be applicable to the registered persons running restaurants, cafes, coffee shops, eateries, snack bars and hotels or having any of such business activities for the purpose of monitoring or tracking of taxable activities by electronic or other means. The registered persons shall provide continuous and full remote as well as on- site access to his computerised system as and when required by the Board for installation, configuration or dove-tailing of his computerised system with the Board's computerised system.
The registered person specified shall, at his own expense, implement changes, if any, required in his computerised system to make it compatible with the Board's computerised system, as per specifications and timeline specified by the Board. The registered person shall, at his own expense, arrange a communication device, as per specifications and timeline provided by the Board, for two-way transmission of data between his computerised system and the Board's computerised system. The registered person specified shall ensure availability and functionality of his computerised system and communication device at all times.
The registered person shall issue invoice containing the same particulars as specified under section 23 of the Act and as per the manner or the format provided by the Board, including a unique number issued by the Board's computerised system, in respect of each transaction of taxable goods supplied and services provided by them. The registered person specified shall provide continuous and full remote as well as on-site access to record, documents and data maintained electronically or otherwise as and when required by the officer of Inland Revenue having jurisdiction.

Copyright Business Recorder, 2015

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