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

MRA The Value Added Tax Act 82
105
FA 25/2000 – Subsection (10) added w.e.f 11.08.00.
106
MRA Act 2004 - Director-General replacing Commissioner.
FA 25/2000 – Subsection (11) added w.e.f 11.08.00.
107 FA 25/2000 – Subsection (12) added w.e.f 11.08.00.
108 MRA Act 2004 - Director-General replacing Commissioner.
109 MRA Act 2004 - Director-General replacing Commissioner.
110 FA 2006 – Section 26 Repealed and replaced ,shall come into operation on 1 October 2006 in respect of
taxable period commencing 1 October 2006 and in respect of every subsequent taxable period.
MRA Act 2004 - Director-General replacing Commissioner.
FA 25/2000 - Section 26 amended w.e.f 11.08.00.
26. Surcharge for non-submission of return by due date
Where, in respect of a taxable period, a registered person fails to submit a return under section 22 on or
before the last day on which the return is required to be submitted under that section, he shall be liable to
pay to the Commissioner, in addition to any tax which may be payable, a surcharge of -
(a)
(b)
2000 rupees; or
200 rupees for every day until the return for that taxable period is submitted,
whichever is the higher, provided that the total surcharge payable shall not exceed 20,000 rupees.
VAT Act 1998:- Surcharge for non-submission of return by due date
Where, in respect of a taxable period, a registered person fails to submit a return under section 22 on or
before the last day on which the return is required to be submitted under that section, he shall be liable to
pay to the Commissioner, in addition to any tax which may be payable, a surcharge of -
(a)
(b)
5000 rupees; or
500 rupees for every day until the return for that taxable period is submitted,
whichever is the higher.
111 FA 2006 – Section (26A) added w.e.f 01.10.06.
112 FA 2006 – Section ( 27 ) Repealed and replaced shall come into operation on 1 October 2006 in respect of
taxable period commencing 1 October 2006 and in respect of every subsequent taxable period.
MRA Act 2004 - Director-General replacing Commissioner.
VAT Act 1998:-
Where a taxable person fails to pay any tax due on or before the last day on which it is payable under
section 9, 21(7) or 37, he shall be liable to pay to the Commissioner, in addition to the tax and to any
surcharge under section 26, a penalty representing -
(a) 10 per cent of the tax excluding the surcharge for the first month or part of the month
during which the tax remains unpaid; and
(b) 2 per cent of the tax excluding the penalty and the surcharge for each subsequent
month or part of the month during which the tax remains unpaid,
up to a maximum of 100 per cent of the tax.
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