Rule 28

(1) A tax invoice shall be issued, even where generated by any mechanical device, with the original, marked “original-buyer’s copy”, delivered to the buyer and the copy, marked “seller’s copy”, retained by the registered dealer.

(2) On demand, another copy of the tax invoice, marked “transporter’s copy”, shall be issued to the buyer.

(3) A registered dealer shall not issue more than one tax invoice in respect of any sale, and may provide a duplicate, where the original of the tax invoice is lost or destroyed, with the declaration that it is a duplicate of such tax invoice.