Section 121: Penalty for late submission of return of income
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
121. Penalty for late submission of return of income
(1) Subject to subsection (1A), where a person fails to submit a return
under section 112, 116 or 119, he shall be liable to pay to the DirectorGeneral a penalty representing 2,000 rupees per month or part of the month,
until the time the return is submitted, provided that the total penalty payable
shall not exceed 20,000 rupees.
(1A) Where the person is a small enterprise which has an annual turnover
not exceeding 10 million rupees or an individual who is not in business, the
total penalty payable under subsection (1) shall not exceed 5,000 rupees.
(2) Where a company, société, trust or trustee submits a return under
section 116 but does not fill in all the parts of the return, it shall be deemed
not to have submitted a return under section 116 and it shall be liable to pay
to the Director-General the penalty specified in subsection (1).
continued on page I5 – 73
I5 – 72 (1) [Issue 9]
Revised Laws of Mauritius
(3) Notwithstanding subsections (1) and (2), where a person is liable to
the penalty under subsection (1) or (2) and is required to submit his return in
a currency other than Mauritius currency, the amount of the penalty specified in subsection (1) or (2) shall be converted into that currency by applying
the exchange rate as the Director-General may determine under section 7 of
the Customs Tariff Act.
[S. 121 amended by s. 9 (u) of Act 9 of 1997 w.e.f. 1 July 1997; s. 25 (t) of Act 25 of 2000
w.e.f. 1 July 2000; s. 14 (q) of Act 20 of 2002 w.e.f. 1 July 2002; s. 18 (zr) of Act 15 of
2006 w.e.f. 1 July 2007 in respect of the year of assessment commencing on 1 July 2007 and
in respect of every subsequent year of assessment; s. 9 (m) of Act 18 of 2008 w.e.f. 1 July
2008; s. 21 (q) of Act 14 of 2009 w.e.f. 30 July 2009; s. 24 (y) of Act 9 of 2015 w.e.f.
1 July 2015 in respect of the year of assessment commencing on 1 July 2015 and in respect of
every subsequent year of assessment; s. 27 (q) of Act 18 of 2016 w.e.f. 7 September 2016.]
Ask juris about this section Official source
Questions this section answers
- What penalty do I face for filing my income tax return late?
- Is the late-filing penalty capped lower for a small business or an individual not in business?