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 ...
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
MRA <strong>The</strong> <strong>Value</strong> <strong>Added</strong> <strong>Tax</strong> <strong>Act</strong> 45<br />
(c)<br />
(d)<br />
obstructs any <strong>of</strong>ficer in the performance <strong>of</strong> his functions under the <strong>Act</strong> or any<br />
regulations made thereunder; or<br />
otherwise contravenes any other provisions <strong>of</strong> this <strong>Act</strong> or any regulations<br />
made thereunder,<br />
shall commit an <strong>of</strong>fence.<br />
60. Penalties for <strong>of</strong>fences<br />
(1) Any person who commits an <strong>of</strong>fence under section 36(5), 56, 59(a) or (d)<br />
shall, on conviction, be liable to a fine not exceeding 50,000 rupees and to imprisonment for<br />
a term not exceeding 3 years.<br />
(2) 162* Any person who commits an <strong>of</strong>fence under section 57 or 59(b) or (c) shall, on<br />
conviction, be liable to a fine which shall not exceed double the amount <strong>of</strong> tax involved and<br />
to imprisonment for a term not exceeding 5 years.<br />
(3) (a) 163 * Subject to paragraph (b), any person who commits an <strong>of</strong>fence under<br />
section 54, 55 or 58 shall, on conviction, be liable to a fine which shall not exceed treble the<br />
amount <strong>of</strong> tax involved and to imprisonment for a term not exceeding 8 years.<br />
(b) Where a person is convicted for an <strong>of</strong>fence under section 55(a) or (b),<br />
he shall, in addition to any penalty imposed under paragraph (a), be ordered by the court to<br />
submit the return or statement, as the case may be, within such time as the court may<br />
determine.<br />
61. Compounding <strong>of</strong> <strong>of</strong>fences<br />
(1) (a) <strong>The</strong> Director-General may compound any <strong>of</strong>fence committed by a<br />
person under this <strong>Act</strong> or any regulations made thereunder, where such person agrees in<br />
writing to pay such amount acceptable to the Director-General representing - 164*<br />
(i)<br />
(ii)<br />
any tax unpaid; and<br />
an amount not exceeding the maximum pecuniary penalty imposable<br />
under this <strong>Act</strong> for such <strong>of</strong>fence.<br />
(b) For the purposes <strong>of</strong> paragraph (a), the Director- General shall chair a<br />
committee which shall consist <strong>of</strong> 3 other <strong>of</strong>ficers <strong>of</strong> the management team <strong>of</strong> the Authority.<br />
(2) Every agreement under subsection (1) shall be made in writing under the hand<br />
<strong>of</strong> the Director-General and the person and witnessed by an <strong>of</strong>ficer.<br />
(3) Every agreement under this section shall be final and conclusive and a copy<br />
there<strong>of</strong> shall be delivered to the person.<br />
* Please refer to endnotes at Appendix Page 45 <strong>of</strong> 107
Change language