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This section considers penalties relating to electronic sales suppression.

Electronic sales suppression occurs when a business manipulates electronic sales records, either during or after the point of sale, in order to hide or reduce the value of individual transactions. This is undertaken to reduce the recorded turnover of the business, and corresponding tax liabilities, whilst providing what appears to be a credible and compliant audit trail. Legislation¹ provides for a penalties to apply for:

1. Ìý

   •ÌýÌýÌýÌý making an electronic sales suppression tool

2. Ìý

   •ÌýÌýÌýÌý supplying an electronic sales suppression tool

3. Ìý

   •ÌýÌýÌýÌý promoting use of a tool to suppress an electronic sales record

4. Ìý

   •ÌýÌýÌýÌý possessing an electronic sales suppression tool

An electronic sales suppression tool is a tool which is designed to suppress relevant electronic sales records and is capable, whether by itself or in combination with or as part of any other thing, of performing that function². An electronic sales suppression tool may be:

1. Ìý

   •ÌýÌýÌýÌý a physical device

2. Ìý

   •ÌýÌýÌýÌý software

3. Ìý

   •