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ESSTs – what are they and why there is no place for them in the tax system

Tax evasion is never acceptable and one of the prices to pay for rapid technology development is the development of tools to aimed at helping those who are not interested in paying their fair share of tax. In mid-December 2022 the Inland Revenue issued Revenue Alert 22/01 Consequences of acquiring, possessing or using electronic sales suppression tools. Before then most of you will have never heard of Electronic Sales Suppression Tools (ESSTs) and so this article looks at what ESSTs are and why the Inland Revenue suddenly published a revenue alert.

Source: Deloitte

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