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

MRA The Value Added Tax Act 3
24. Repayment of tax
25. Change in taxable period
26. Penalty for non-submission of return by due date 3*
26A. Penalty for failure to join electronic system 4*
27. Penalty for late payment of tax
27A. Interest on tax unpaid or amount repaid or refunded in excess 5*
PART VII - POWERS OF DIRECTOR-GENERAL
28. Power to require information
29. Obligation to furnish information
30. Use of computer system
31. Production of books and records
32. Power to inspect books, records and goods
32 A. Power to access computers and other electronic services 6*
33. Time limit to require information, books or records
34. Power to require security
34A. Power to waive penalty or interest 7*
35. Warrant to search and seize
36. Proceedings for temporary closing down of business
36A Anti-avoidance provisions 8*
PART VIII - ASSESSMENTS, OBJECTIONS AND REVIEW OF ASSESSMENTS 9*
37. Director-General may make assessments 10*
37A. Penalty on amount claimed in assessment 11*
38. Objection to assessments
39. Determination of objections
40. Representations to Assessment Review Committee
41. Conclusiveness of assessments
PART IX - RECOVERY OF TAX
42. Priority for VAT charged by a registered person
43. Recovery of tax by attachment
44. Recovery of tax by distress and sale
45. Inscribed privilege
46. Uninscribed privilege
47. Contrainte
48. No limitation of action for recovery of tax
PART IXA – [COMMISSIONER, LARGE TAXPAYER DEPARTMENT ] Deleted 12*
48A. Deleted
48B Deleted
* Please refer to endnotes at Appendix Page 3 of 107