Section 121: Objection to assessment

121. Objection to assessment (1) Where a person assessed to duty, levy and tax under section 119 is dissatisfied with the assessment, he may, within 28 days of the date of the notice of assessment, object to the assessment in such form as the DirectorGeneral may approve and sent to him by registered post. (2) Where a person makes an objection under subsection (1), he shall— (a) state in the form the grounds of objection and the adjustments that are required to be made and the reasons therefor; (b) at the time of his objection, where he has not submitted, in respect of each of the periods covered by the assessment, any return referred to in section 115— (i) submit the required return; (ii) pay any amount of tax declared in the return referred to in subparagraph (i), together with any penalty under sections 116, 117 and 120 and any interest under section 125; and (iii) in addition, pay 10 per cent of the difference between the amount claimed in the notice of assessment and the amount payable under subparagraph (ii); and (c) where he has submitted prior to the assessment, in respect of each of the periods covered by the assessment, the return referred to in section 115— (i) pay, at the time of his objection, any outstanding tax on the return; and (ii) in addition, pay 10 per cent of the amount claimed in the notice of assessment. (d) — [Issue 9] G2 – 60 Revised Laws of Mauritius (2A) Where the person satisfies the Director-General, within the time referred to in subsection (1) and on reasonable grounds, that he is unable to pay the amount of tax referred to in subsection (2) (b) or (c), in one sum, that person shall— (a) pay that amount; or (b) give security by way of bank guarantee, on such terms and conditions as the Director-General may determine. (3) Where it is proved to the satisfaction of the Director-General that, owing to illness or other reasonable cause, a person has been prevented from lodging an objection within the time specified in subsection (1), the Director-General may consider the objection as a valid objection under that subsection. (4) Where the Director-General refuses to consider a late objection, he shall, within 28 days of the date of receipt of the letter of objection, give notice of the refusal to the person. (5) Where the person fails to comply with subsection (2), the objection shall be deemed to have lapsed and the Director-General shall, within 28 days of the date of receipt of the letter of objection, give notice thereof to that person. (6) Where a notice under subsection (4) or (5) is given, the duty, levy and tax specified in the notice of assessment together with any penalty under section 116 shall be paid within 28 days of the date of the notice. (S. 121 came into operation on 6 December 2007.) [S. 121 amended by s. 13 (a) of Act 18 of 2008 w.e.f. 19 July 2008; s. 9 (j) of Act 20 of 2009 w.e.f. 19 December 2009; s. 21 (m) of Act 9 of 2015 w.e.f. 14 May 2015; s. 25 (x) of Act 18 of 2016 w.e.f. 7 September 2016 and 1 October 2016.]