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

MRA The Value Added Tax Act 33
TEMPORARILY FOR NOT SUBMITTING VAT RETURN AND NOT PAYING VAT”; or
the words “CLOSED TEMPORARILY FOR NOT PAYING VAT”, as the case may be.
(4) Where an order under subsection (2) has been executed and the registered
person complies with the requirements of –
(a)
(b)
section 22; or
section 22(1) and gives security to the satisfaction of the Director-
General for the payment of any tax due,
the order shall lapse and the Director-General shall, in writing, notify the registered person
accordingly.
(5) Any person who, contrary to the order, carries on the business or part of the
business concerned or who commits any act in breach of the order under this section, shall
commit an offence.
36A. Anti-avoidance provisions 131*
(1) Where the Director-General is satisfied that the purpose or effect of any
arrangement or transaction is directly or indirectly –
(a)
(b)
(c)
(d)
to reduce or avoid any liability imposed or which would otherwise
have been imposed on any person by this Act;
to relieve any person from any liability to tax;
to alter the incidence or postpone the time due of any tax which is
payable by or which would otherwise have been payable by any
person; or
to obtain credit for any input tax or repayment of any tax which would
not otherwise have been obtained.
the Director-General may, without prejudice to such validity as it may have in any other
respect or for any other purpose, disregard or vary, for the purposes of this Act, the
arrangement or transaction and make such adjustments as he considers appropriate so as to
counteract any tax advantage obtained or obtainable by that person from or under that
arrangement or transaction.
(2) This section shall not apply to any arrangement or transaction carried out for
bona fide commercial reasons and does not have as one of its main purposes: the avoidance
or reduction of tax or the obtaining of any tax advantage.
(3) For the purposes of this section, “tax advantage” includes -
(a)
(b)
any reduction in the liability of any person to pay tax;
any reduction in the total consideration payable by any person in
respect of any supply of goods or services;
* Please refer to endnotes at Appendix Page 33 of 107