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

MRA The Value Added Tax Act 84
Any goods, books, records or other documents seized under subsection (1)(c) shall be returned to the person
from whom they were seized when no longer required.
130 MRA Act 2004 - Director-General replacing Commissioner.
131 MRA Act 2004 - Director-General replacing Commissioner.
FA 25/2000 - Section 36A added w.e.f 11.08.00.
132 FA 23/2001 - Heading of Part VIII amended w.e.f 11.08.01.
VAT Act 1998:-
PART VIII - ASSESSMENTS, OBJECTIONS AND APPEALS
133 MRA Act 2004 - Director-General replacing Commissioner.
VAT Act 1998 :-
37. Commissioner may make assessments
FA 14/2005 – Paragraph (b) amended w.e.f 21.07.05.
VAT Act 1998:-
(b) the Commissioner is not satisfied -
(i)
(ii)
with a return submitted under section 22 or a statement under section 23; or
with the adequacy or correctness of the records kept,
the Commissioner may, on such information as is available to him, make an assessment of the tax due and
payable by that person and give to that person written notice of the assessment.
134 FA 14/2005 - Subsection (4) amended w.e.f 21.04.05.
VAT Act 1998:- No assessment under subsection (1) shall be made where the amount of tax does not
exceed 250 rupees.
135 FA 2006 – Section (37A) added, 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.
136 FA 2006 – Subsection ( 2 ) paragraph (c ) Repealed and replaced shall come into operation on 1 October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.
FA 14/2005:-
(c) pay any amount of tax specified in the return or statement referred to in paragraph (b) together with
any surcharge under section 26 and any penalty under sections 24 (9) and 27; and
FA 14/2005 – Subsection (2) replaced w.e.f 21.04.05.
FA 18/2003 - Paragraph (c) amended w.e.f 21.07.03.
(c) pay, at the time the objection is lodged, the amount of any tax -
(i)
(ii)
specified in the return or statement referred to in paragraph (b); or
referred to in paragraph (a)(ii),
together with any surcharge under section 26 and any penalty under sections 24(9) and 27.
VAT Act 1998 – Subsection (2) :-
(a) state in his letter of objection, in respect of each of the taxable periods covered by the assessment -
(i)
(ii)
the adjustments that are required to be made and the reasons therefor; and
the amount of tax which, in the opinion of the person, is likely to become
payable on determination of his objection; and
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