Ever seen those signs that read "If you don't receive an official receipt with ETR, consider your purchase free. Call 07XXXXXXXX"?

There are some businesses where it is IMPOSSIBLE to maintain a record of stocks.

Cafés, bars, restaurants, are typical.

If you think you're being clever counting tots and tea bags and packets of milk, be aware that for a KSh100 cup of tea, or a KSh300 tot of alcohol...

Your own staff can bring their own stocks to sell.

They obviously won't use your ETR to record the sale, so you will never know about this, unless you ask your customers to report such activities.

I recall the story of a popular bar that was insanely busy on weekends. The owner would show up in the morning, count the stocks and reconcile the till. It didn't make sense. Until one of her own staff spilled the beans. The barman was selling his own booze, delivered daily.

Very frustrating to go through this for any business owner. To compete against your own employees. Who never have to worry about rent, wages, licenses, utility bills, investments, etc. They just show up and sell their own stuff in your premises when you're not there.

Similar stuff happens in other industries. If you are a manufacturer, KEEP YOUR PACKAGING MATERIAL UNDER LOCK AND KEY. KEEP YOUR DOCUMENTS UNDER LOCK AND KEY.

Imagine going through the trouble of getting formulations, patents, IP rights, only for your own people to take your own packaging and fill it with ingredients they bought themselves, to circumvent your stock system.

And then vending such items using your own (misplaced) invoices?

The customer would NEVER know the truth.