Consequences of acquiring, possessing or using electronic sales suppression tools
This Revenue Alert sets out the Commissioner’s response to a threat arising from Electronic Sales Suppression (ESS) tools. These tools are used for the purposes of evading tax by altering point-of-sale data collected by businesses to understate or completely conceal revenue. The Revenue Alert sets out a number of new measures that have been introduced to discourage the use and spread of these ESS tools within New Zealand.
Ss 141EE, 143B, 143BB, 143BC of the Tax Administration Act 1994