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

MRA The Value Added Tax Act 37
or the excess amount of input tax against output tax as determined shall be carried forward, as
the case may be. 140*
(3A) Where an assessment is reduced pursuant to a determination under subsection
(2), any amount of tax paid under section 38 (2) (d) in excess of the amount payable in
accordance with that determination, shall be refunded, together with interest at the prevailing
Bank rate, free of income tax, from the date the payment is received by the Director-General
to the date it is refunded. 141*
(4) A notice of determination under subsection (2) in respect of an assessment-
142*
(a) made prior to 1 October 2006, shall be given to the person within 6
months of the date on which the objection is lodged; or
(b) made on or after 1 October 2006, shall be given to the person within 4
months of the date on which the objection is lodged.
(5) Where an objection is not determined by the Director-General within the
period specified in subsection (4), the objection shall be deemed to have been allowed by the
Director-General.
(6) No objection under section 38 shall be dealt with in any manner whatsoever
by an officer who has been directly involved in making the assessment.
40. Representations to Assessment Review Committee
Any person who is aggrieved by a decision of the Director-General -
(a)
(b)
as to whether or not a supply of goods or services is a taxable supply;
relating to the registration or cancellation of registration of any person;
(c) under section 38(4) and (5), 39 or 67,
may lodge written representations with the Clerk to the Assessment Review Committee in
accordance with section 19 of the Mauritius Revenue Authority Act 2004 143*
41. Conclusiveness of assessments
144*
Except during a hearing of representations before the Assessment Review Committee
(a) no assessment under section 37, decision under section 38(4) or (5),
determination under section 39, an agreement under section 61 or a notice
under section 67, shall be disputed in any court or in any proceedings either on
the ground that the person affected is not liable to tax or the amount of tax due
and payable is excessive or on any other ground; and
(b)
every such assessment, decision, determination, agreement or notice, shall be
final and conclusive.
* Please refer to endnotes at Appendix Page 37 of 107