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

MRA The Value Added Tax Act 29
(a) to produce for -
(i)
(ii)
examination, either at the business premises of that person or at the
Office of the Director-General, books, records, copies of VAT
invoices, contracts for the supply of goods or services, bank
statements, or other documents, whether on computer or otherwise,
which the Director-General considers necessary and which may be in
the possession or custody or under the control of that person;
retention, for such period as the Director-General considers necessary,
any record or document specified in subparagraph (i) and for taking
copies of or extracts therefrom;
(b)
to call, either at the business premises of the person or at the Office of the
Director-General, for the purpose of being examined in respect of any
transaction or matter relating to the tax liability of that person.
32. Power to inspect books, records and goods
(1) Subject to subsection (3), the Director-General or any officer authorised by
him in writing may, for the purposes of this Act, at all reasonable times, enter any business
premises or place where any business is carried on or anything is done in connection with the
business and - 120*
(a)
(b)
(c)
may require the person carrying on the business or any person on those
premise or in that place who is employed by the person carrying on
the business to produce any books, records, copies of VAT invoice,
balance sheet, stock sheet, contracts for the supply of goods or
services, bank statements or other documents relating to the business,
whether these are recorded in a computer system or otherwise, and
may remove and retain any such records or other documents, for such
period as may be considered reasonable for their examination or
inspection;
may examine any such records or other documents and take copies of
or extracts therefrom;
may inspect any goods;
(d) may require the person -
(i)
(ii)
to produce any goods for inspection; or
to carry out a cash count; and
(e)
may require the person carrying on the business or any person on those
premises or in that place who is employed by the person carrying on
the business to give to the Director-General or the authorised officer all
* Please refer to endnotes at Appendix Page 29 of 107