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

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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replacing Commissioner. 109 MRA Act 2004 - Director-General replacing Commissioner. 110 FA 2006 – Section 26 Repealed and replaced ,shall come into operation on 1 October 2006 in respect of taxable period commencing 1 October 2006 and in respect of every subsequent taxable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is submitted, whichever is the higher. 111 FA 2006 – Section (26A) added w.e.f 01.10.06. 112 FA 2006 – Section ( 27 ) Repealed and replaced shall come into operation on 1 October 2006 in respect of taxable period commencing 1 October 2006 and in respect of every subsequent taxable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. Page 82 of 107
MRA The Value Added Tax Act 83 113 FA 2006 – Section (27A) added w.e.f 01.10.06. 114 MRA Act 2004 - Director-General replacing Commissioner. VAT Act 1998 :- PART VII - POWERS OF COMMISSIONER 115 MRA Act 2004 - Director-General replacing Commissioner. 116 MRA Act 2004 - Director-General replacing Commissioner. FA 23/2001 - Subsection (1) amended w.e.f 11.08.01 VAT Act 1998 :- Notwithstanding the other provisions of this Act , the Commissioner may authorise - (a) an application for registration under Part IV; (b) a return under section 22 or a statement under section 23; (c) (d) any payment or repayment of tax under the Act; or any act or thing which is required to be done under the Act, 117 MRA Act 2004 - Director-General replacing Commissioner. FA 23/2001 - Subsection (4) added, w.e.f 11.08.01. 118 MRA Act 2004 - Director-General replacing Commissioner. FA 23/2001 -Subsection (5) added w.e.f 11.08.01. 119 MRA Act 2004 - Director-General replacing Commissioner. 120 MRA Act 2004 - Director-General replacing Commissioner. 121 MRA Act 2004 - Director-General replacing Commissioner. 122 FA 14/2005 - Subsection (3)(a) amended w.e.f 21.07.05. VAT Act 1998:- who carries on any banking business, or the business of dealings in foreign currency, regulated by the Banking Act 1988, the Bank of Mauritius Act, the Foreign Exchange Dealers Act 1995 or any other enactment relating thereto; or 123 The Financial Services Act 2007 - Section 97_ Consequential amendments Item (14) - A reference in any enactment to the Financial Services Development Act 2001 shall be construed as a reference to the Financial Services Act 2007. 124 MRA Act 2004 - Director-General replacing Commissioner. 125 MRA Act 2004 - Director-General replacing Commissioner. FA 28/2004 - Section 32A added w.e.f 26.08.04. 126 MRA Act 2004 - Director-General replacing Commissioner. 127 FA 2006 – Section 34 A added w.e.f 07.08.06. 128 FA 28/2004 - Paragraph (c) amended w.e.f 26.08.04. VAT Act 1998 :- to seize those goods or books, records or other documents where such seizure is necessary for any examination or investigation. 129 FA 28/2004 - Subsection (3) amended by w.e.f 26.08.04. VAT Act 1998:- Page 83 of 107
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Value Added Tax Act 1998 - The Mauritius Chamber of Commerce ...

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