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

MRA The Value Added Tax Act 85
(b)
if he is a registered person, submit, at the time the objection is lodged, in respect of each of the
taxable periods covered by the assessment, any return required under section 22 or any
statement required under section 23; and
(c) pay, at the time the objection is lodged, the amount of any tax -
(i) specified in the return or statement referred to in paragraph (b); or
(ii) referred to in paragraph (a)(ii),
together with any surcharge under section 26 and any penalty under section 27.
137 FA 2008 - Section 38(2) amended by repealing and replacing paragraph (d) w.e.f. 19 July 2008.
(d)
in addition, pay the difference, if any, between 30 per cent of the amount of tax claimed in the notice of
assessment and the amount of tax paid under paragraph (c).
138 FA 2007 - Section 38(5) amended , by deleting the words “subsection (2)(a) or (b)” and replacing them by the
words “subsection (2)” w.e.f 22.08.07.
MRA Act 2004 - Director-General replacing Commissioner.
FA 14/2005 - Subsection (5) replaced w.e.f 01.07.05.
VAT Act 1998:- Where the Commissioner considers that a person has not complied with the provisions of
subsection (2), the objection shall be deemed to have lapsed and the Commissioner shall, within 28 days of
the date of receipt of the letter of objection, give notice thereof.
139 FA 2006 – Subsection (6) amended by deleting the words “any surcharge under section 26 and any penalty
section 27” and replacing them by the words “any penalty under sections 15A, 24(9), 26, 26A, 27 and 37A
and any interest under section 27A” 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 - Subsection (6) amended w.e.f 01.07.05.
Where a notice under subsection (4) or (5) is given, the tax specified in the notice of assessment together
with any surcharge under section 26 and any penalty under section 27 shall be paid within 28 days of the
date of the notice or the excess amount as assessed shall be deemed to be the excess amount to be carried
forward, as the case may be.
VAT Act 1998:- Where a notice under subsection (4) or (5) is given, the tax specified in the notice of
assessment together with any surcharge under section 26 and any penalty under section 27 shall be paid
within 28 days of the date of the notice.
140 FA 2006 – Subsection ( 3 ) Repealed and replaced shall come into operation on 1 October 2006 in respect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 - Subsection (3) amended w.e.f 21.04.05.
(3) Where a notice of determination under subsection (2) is given, the tax specified in the notice together
with any surcharge under section 26 and any penalty under section 27 shall be paid within 28 days of the
date of the notice or the excess amount as determined shall be carried forward, as the case may be.
VAT Act 1998:- Where a notice of determination under subsection (2) is given, the tax specified in the
notice together with any surcharge under section 26 and any penalty under section 27 shall be paid within
28 days of the date of the notice.
141 FA 14/2005 - Subsection (3A) added w.e.f 14.04.05.
142 FA 2006 – Subsection ( 4 ) Repealed and replaced w.e.f 07.08.06.
Act. 2/1998 :-
(4) A notice of determination under subsection (2), shall be given to the person within 6 months of the date on which the
letter of objection is received.
143 MRA Act 2004 - Director-General replacing Commissioner.
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