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

MRA The Value Added Tax Act 28
(a)
(b)
(c)
a certified copy of the profit and loss account and balance sheet or such
other statement of account as may be required, duly audited by a
qualified auditor;
details of transactions in all the bank accounts of the person, his spouse
and minor children; and
a certified statement of all assets and liabilities of the person, his
spouse and minor children.
30. Use of computer system
(1) Notwithstanding the other provisions of this Act and subject to section 8D of
the Unified Revenue Act 1983, the Director-General may authorise - 116*
(a)
an application for registration under Part IV;
(b) a return under section 22 or a statement under section 23;
(c)
(d)
any payment or repayment of tax under the Act; or
any act or thing which is required to be done under the Act,
to be made, submitted or done electronically through such computer system as may be
approved by him.
(2) With effect from such date as may be notified in the Gazette, the Director-
General may direct that any matter, act or thing referred to in subsection (1) shall be made,
submitted or done electronically or otherwise.
(3) Any certificate of registration under section 17, any assessment of tax under
section 37, or any act or thing which is required to be done by the Director-General under the
Act, may be issued, made or done electronically through computer or other mechanical or
electronic device.
(4) A person who submits a return and pays tax in the manner specified in subsection
(1) shall continue to submit returns and pay tax in that manner unless otherwise authorised by
the Director-General. 117*
(5) Where, immediately before the commencement of this section, a person has been
submitting a return and has been paying tax electronically, the computer system of that
person shall be deemed to have been approved by the Director-General for the purposes of
subsection (1). 118*
31. Production of books and records
The Director-General may, for the purposes of ascertaining the tax liability of any
person, require that person - 119*
* Please refer to endnotes at Appendix Page 28 of 107