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

MRA The Value Added Tax Act 30
reasonable assistance and to answer all proper questions either orally
or in writing. 121*
(2) For the purposes of this Act, the Director-General may, at any time, cause a
physical stocktaking of the goods of a registered person to be carried out.
(3) Subsection (1) shall not apply to any person -
(a)
(b)
who carries on any banking business, or the business of dealings in
foreign currency, regulated by the Banking Act 2004, the Bank of
Mauritius Act 2004, or any other enactment relating thereto; or 122*
who carries on the business of providing financial services regulated
by the Financial Services Development Act 2001 123* .
(4) Any person who -
(a)
(b)
fails to provide such assistance or to answer such questions as may be
required under this section; or
obstructs the Director-General or any officer in the exercise of his
powers under this section, 124*
shall commit an offence and shall, on conviction, be liable to a fine not exceeding 200,000
rupees and to imprisonment for a term not exceeding 5 years.
32A. Power to access computers and other electronic devices 125*
(1) For the purposes of ascertaining the tax liability of any person under this Act,
the Director-General may, subject to subsection (2), at any reasonable time –
(a) have access to –
(i) any computer, computer software, whether installed in the
computer or otherwise, electronic till or any other device, used
connection with any document which the person is required to
produce for the purpose of ascertaining his tax liability: or
(ii) any information, code or technology which has the capability of
retransforming or unscrambling encrypted data contained or
available to such computers or devices into readable and
comprehensive format or text;
(b)
(c)
inspect and check the operation of any such computer, electronic till
or other device and make extracts of any computer software, computer
output or such other documents used in connection therewith;
require any person by whom or on whose behalf the computer or other
electronic device is operated, or any person concerned with the
* Please refer to endnotes at Appendix Page 30 of 107