If hotel and guesthouse entrepreneurs and restaurateurs who fail to produce payment receipts or producing the receipts without sticking duly paid tax- stamps to the customers in compliance of commercial tax law will be fined, announced by the Internal Revenue Dejartment through State owned media.
The fine is 100% of the tax value plus Ks 200,000 for first offence, Ks 500,000 for second and Ks 700,000 for third respectively.
It is also announced that over Ks two hundred thousand income per financial year of hotels and guesthouses and restaurant business are levied to collect 5% commercial tax together.
They are responsible to produce payment receipts with the tax stamps duly stuck on them according to the commercial tax rules and regulations.
Source : The traveller Vol 3, No.11 From August 24 To August 30, 2015