Fourth, the importer/owner must be sure to have all the right documentation: title, registration, sales receipt, statement of compliance label and recall clearance letter and any other required documentation.
This image is a redacted copy of a sales receipt, which contained someone's full name, address, home and mobile number, and their credit card details complete with security code.
The tribunal said the tax department used industry records in a way they were not intended to estimate taxes for the restaurant, which could not produce sales receipts.