Value Added Tax Act 1998 - The Mauritius Chamber of Commerce ...
Value Added Tax Act 1998 - The Mauritius Chamber of Commerce ...
Value Added Tax Act 1998 - The Mauritius Chamber of Commerce ...
You also want an ePaper? Increase the reach of your titles
YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.
MRA <strong>The</strong> <strong>Value</strong> <strong>Added</strong> <strong>Tax</strong> <strong>Act</strong> 31<br />
operation <strong>of</strong> the equipment, to give such assistance as is necessary for<br />
the purposes <strong>of</strong> this section; and<br />
(d)<br />
require any person in possession <strong>of</strong> decryption information to grant<br />
him access to such decryption information necessary to decrypt data<br />
required for the purposes <strong>of</strong> this section.<br />
(2) Subsection (1) shall not apply to any person referred to in section 32(3).<br />
33. Time limit to require information, books or records<br />
(1) Subject to subsection (2), no person shall be required -<br />
(a)<br />
to furnish or give any information under section 28 or 29; or<br />
(b) to produce any books or records under section 31 or 32,<br />
after 5 years immediately following the last day <strong>of</strong> the taxable period in which any related<br />
transaction took place.<br />
(2) Subsection (1) shall not apply in case <strong>of</strong> wilful neglect, evasion or fraud.<br />
34. Power to require security<br />
(1) <strong>The</strong> Director-General may, for the purposes <strong>of</strong> securing payment <strong>of</strong> any tax<br />
due, require a person to give security in such amount and in such manner as the Director-<br />
General thinks fit. 126*<br />
(2) Any person who, without any reasonable cause, fails to give such security as is<br />
required under subsection (1) shall commit an <strong>of</strong>fence.<br />
34A. Power to waive penalty or interest 127*<br />
(1) <strong>The</strong> Director-General may waive the whole or part <strong>of</strong> any penalty or interest<br />
imposed under this <strong>Act</strong> where he is satisfied that failure to comply with this <strong>Act</strong> was<br />
attributable to a just or reasonable cause.<br />
(2) In the exercise <strong>of</strong> his power under subsection (1), the Director-General shall,<br />
in writing, record the reasons for waiving the whole or part <strong>of</strong> the penalty or interest.<br />
35. Warrant to search and seize<br />
(1) Subject to subsection (2), where the Director-General has reasonable ground<br />
to believe that an <strong>of</strong>fence has been, is being or is likely to be committed under this <strong>Act</strong>, he<br />
may apply to a District Magistrate for the issue <strong>of</strong> a warrant to an <strong>of</strong>ficer -<br />
(a)<br />
to enter and search any business premises or place where any business<br />
is carried on or anything is done in connection with the business;<br />
* Please refer to endnotes at Appendix Page 31 <strong>of</strong> 107
Change language