Value Added Tax Act 1998 - The Mauritius Chamber of Commerce ...

MRA The Value Added Tax Act 17
(a)
(b)
(c)
a person, in the course or furtherance of his business, makes taxable
supplies;
the taxable supplies made by certain other persons should properly be
regarded as those made by that person;
upon the taxable supplies referred to in paragraphs (a) and (b) being
together taken into account, that person would be liable to be
registered; and
(d) the main reason or one of the main reasons for that person carrying on
business in the way he does is the avoidance of a liability to be
registered,
the Director-General may issue a direction to that person directing that the persons named
therein shall be treated as a single taxable person and that single taxable person shall be liable
to be registered under this section.
15A. Penalty for failure to apply for compulsory registration
Any taxable person who does not apply for compulsory registration under section 15
shall be liable to pay to the Director-General a penalty of 5,000 rupees for every month or
part of the month from the taxable period in respect of which he is liable to be registered as a
registered person up to the month immediately preceding the month in which the application
for registration is submitted, provided that the total penalty payable shall not exceed 50,000
rupees. 64*
16. Voluntary registration
(1) Notwithstanding section 15, any person who, in the course or furtherance of
his business, makes taxable supplies may apply to the Director-General, in such form and in
such manner as may be approved by him, for voluntary registration as a registered person
under the Act. 65*
(2) Where the applicant satisfies the Director-General that -
(a)
(b)
(c)
he currently keeps and maintains a proper record of his business;
he has kept and maintained a proper record of his business for a period
of at least one year preceding the year in which the application for
registration is made; and
he has been discharging his obligations under the revenue laws,
the Director-General may register the applicant as a registered person under the Act. 66*
17. Certificate of registration
(1) Where a person has been registered under section 15 or 16, the Director-
General shall allocate to that person a VAT Registration Number and issue to him a
* Please refer to endnotes at Appendix Page 17 of 107