This ruling is issued pursuant to the authority granted under Section 84 of the Tax Administration Act (Law Number 3/2010) as amended by Law Number 14/2011. Unless otherwise stated, all legislative references are to the Goods and Services Tax Regulation (Regulation Number 2011/R-43) as amended by Tax Ruling Number 220-PR/TR/2011/8, TR-2012/G4, TR-2012/G5, TR-2012/G6 and TR-2012/G7. This ruling is legally binding.

Introduction

1. This ruling amends section 103 of the Regulation.

Ruling
2. Amend section 103 as follows:

Relief given to persons maintaining records without the use of software
Notwithstanding any other provision in this Regulation, if the records of a registered person are maintained without the use of software, such records shall be maintained in accordance with a specimen determined by the MIRA.

Date of Effect

3. This ruling shall take effect from its date of issue.