EGMS

Question 1

principles of EGMS framework

Answer 1

extend enforcement to public, retailers and distributors
enhance the stamp as an accounting tool for production and taxes
associates each stamp with a brand (package and volume)
continuous tracking and tracing of stamp
prompt arrest of offenders
simplification of stamps stocks management process
real time tracking of production
enhance integrity of officers and procedure
non intrusive and non restrictive
limits human intervention

Question 2

excise stamps security features

Answer 2

overt
semi covert
covert
forensic

Question 3

process of application for excise stamps?

Answer 3

application through EGMS system
done 60 days before manufacture/importation
pay fees for excise stamps
forecast of quantities of excise stamps

Question 4

which goods are exempt from excise stamps?

Answer 4

goods for export
goods manufactured for privileged persons
goods with no commercial value

Question 5

purpose of excise stamps

Answer 5

deter counterfeiting
enable accounting for production
enables persons in supply chain to authenticate stamps and goods
track stamps and goods along supply chain

Question 6

when are excise stamps affixed?

Answer 6

production facility immediately after packaging

Question 7

key taxpayer activities in EGMS?

Answer 7

forecasting
ordering and payment
delivery
activation

Question 8

when should a manufacture submit application for excise stamps?

Answer 8

60 days prior to manufacture or importation

Question 9

prerequisites of installation of EGMS?

Answer 9

industrial dryers
clean power supply and UPS
server room
LAN cabling
internet
space for spare parts and cabinets

Question 10

offences under EGMS?

Answer 10

print over/deface excise stamp
in possession of goods which stamps have not been affixed
acquire stamps without the authority of commissioner
counterfeit stamps
possess stamps without authority of commissioner
sell goods without stamps affixed

Question 11

penalties for offences under EGMS?

Answer 11

fine of KES 5M or
imprisonment of 3 years
both

Question 12

general penalties in the EGMS regulations?

Answer 12

fine not exceeding KES 1.5M or
imprisonment of not exceeding 3 years
both