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

MRA The Value Added Tax Act 92
(1) The Commissioner may, with the concurrence of the Revenue Authority established under the
Unified Revenue Act 1983, compound any offence committed by a person under this Act or any regulations
made thereunder, where such person agrees in writing to pay such amount acceptable to the Commissioner
representing -
(a)
(b)
any tax unpaid; and
an amount not exceeding the maximum pecuniary penalty imposable under this Act
for such offence.
VAT Act 1998 :-
(1) The Commissioner may, with the concurrence of the Unified Revenue Board established under the
Unified Revenue Act 1983, compound any offence committed by a person under this Act or any regulations
made thereunder, where such person agrees in writing to pay such amount acceptable to the Commissioner
representing -
(a) any tax unpaid; and
(b)
an amount not exceeding the maximum pecuniary penalty imposable under this Act
for such offence.
165
FA 18/2003 - Paragraph (a) amended w.e.f 21.07.03.
VAT Act 1998 :-
submit a return and pay all tax due including the tax due on any goods forming part of the assets of the
business; and
166
MRA Act 2004 - Director-General replacing Commissioner.
FA 28/2004 - Subsection (1) replaced w.e.f 26.08.04.
VAT Act 1998:- Any person other than a taxable person may make an application to the Commissioner,
in a form approved by him, within 3 years of the date of payment of the tax, for a refund of tax paid in
error.
167
168
169
FA 18/1999 - Section 66 amended w.e.f 07.09.98.
VAT Act 1998:-
Any body or person specified in Column 1 of the Ninth Schedule shall be exempted from the payment of
VAT in respect of goods corresponding to the body or person specified in Column 2 of that Schedule.
FA 2006 – Subsection (2) added (existing provision being numbered subsection (1) w.e.f 07.08.06.
FA 2006 – Subsection (2) Repealed and replaced shall come into operation on 1 October 2006 in
respect of any erroneous refund, exemption or reduction granted as from 1 October 2006.
VAT Act 1998:-
(2) The Commissioner may, by written notice, order the person under subsection (1) to pay the
tax which has been erroneously refunded, exempted or reduced.
170
FA 2006 – Subsection (3) Repealed and replaced shall come into operation on 1 October 2006 in
respect of any erroneous refund, exemption or reduction granted as from 1 October 2006.
VAT Act 1998:-
(3) Where a person specified under subsection (1) does not comply with the order of the
Commissioner within 28 days of the date of the notice under subsection (2), he shall be liable to pay, in
addition to the tax, a penalty representing -
(a) 10 per cent of the tax for the first month or part of the month during which the tax
remains unpaid; and
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