Merchants especially book shops and magazine stores should issue receipt which can be used in tax exemption. We really want people to pay taxes every year but do we have the exact tools in boosting it? Merchants should play a role in this matter too. When it comes to issuing receipt for customers, merchants have to ensure that their cash registers can issue itemised receipt. It means that the receipt is printed with detailed items and the book title or at least "books" or "magazine" can be read clearly on it. The ink for receipt printing also should be using the long-lasting ink so that customers can keep it or file it for long time. These factors are very important for future audit by the tax regulatory body. It seems like we need someone who can look into this matter as some of the merchants still using the outdated cash registers.