Section 131A: Objection to assessments

131A. Objection to assessments (1) Subject to subsection (6), where a person who has been assessed to income tax under section 129, 129A or 131 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 Director-General may approve and sent to him by registered post or electronically through such computer system as the Director-General may approve under section 128A (1). (2) Where a person makes an objection under subsection (1), he shall— (a) specify in the form, in respect of each of the items in the notice of assessment, the detailed grounds of the objection; (b) where he has not submitted for the relevant income year his APS Statement under section 50B or his Statement of Income under section 106 or his return of income under section 112, 115, 116 or 117— (i) submit, at the time of his objection, the required APS Statement, Statement of Income or return; I5 – 83 [Issue 9] Income Tax Act (ii) pay, at the time of his objection, any amount of tax specified in the APS Statement, Statement of Income or return referred to in subparagraph (i), together with any penalty under sections 50F, 109, 110, 121(1), 122 and 122C and any interest under section 122D; and (iii) in addition, at the time of his objection, pay 10 per cent of the difference between the amount claimed in the notice of assessment and the amount of tax payable under subparagraph (ii); and (c) where he has submitted, prior to the assessment, the APS Statement required under section 50B, Statement of Income required under section 106 or return required under section 112, 115, 116 or 117— (i) pay, at the time of his objection, any outstanding tax on the APS Statement, Statement of Income or return; and (ii) pay 10 per cent of the tax claimed in the notice of assessment. (2A) Where the person, within the time limit referred to in subsection (1), satisfies the Director-General on reasonable grounds that he is unable to pay the amount of income tax under subsection (2) (b) or (c) in one sum, the person shall— (a) pay that amount; or (b) give security by way of a bank guarantee, on such terms and conditions as the Director-General may determine. (3) Subsection (2) (b) (iii) or (c) (iii) shall not apply where a person objects exclusively to the amount of gross income assessed as emoluments or to the amount of personal reliefs and deductions under Sub-part C of Part III allowed as deductions in the notice of assessment. (4) Where a person who has made an objection under subsection (1) has not, for the relevant income year, submitted his Statement of Income under section 106 or his return of income under section 112, 115, 116 or 117, he shall, within 28 days of the date of the notice of assessment, comply with those sections, as appropriate. (5) Any objection under this section and section 131B shall be dealt with independently by an objection directorate set up by the Director-General for that purpose. (6) Where— (a) the Director-General considers that the person has not complied with subsections (2) and (2A); or (b) the person has not complied with subsection (4), the objection shall be deemed to have lapsed and the Director-General shall give notice thereof. [Issue 9] I5 – 84 Revised Laws of Mauritius (7) (a) 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 making an objection within the time specified ere— (a) the Director-General considers that the person has not complied with subsections (2) and (2A); or (b) the person has not complied with subsection (4), the objection shall be deemed to have lapsed and the Director-General shall give notice thereof. [Issue 9] I5 – 84 Revised Laws of Mauritius (7) (a) 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 making an objection within the time specified in subsection (1), the Director-General may consider the objection on such terms and conditions as he may determine. (b) Where the Director-General refuses to consider a late objection under this subsection, he shall, within 28 days of the date of receipt of the letter of objection, give notice of the refusal to the person. (8) Where a notice under subsection (6) or (7) (b) is given, the tax specified in the notice of assessment together with any interest under section 122D shall be paid within 28 days of the date of the notice under subsection (5) or (6) (b), as the case may be. (9) Any person who is aggrieved by a decision under subsection (6) or (7) (b) may lodge written representations with the Clerk to the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act. [S. 131A amended by s. 11 (o) (ii) of Act 23 of 2001 w.e.f. 11 August 2001; s. 14 (v) of Act 20 of 2002 w.e.f. 1 January 2003; s. 27 (10) (g) of Act 33 of 2004 w.e.f. 1 July 2006; s. 18 (zy) of Act 15 of 2006 w.e.f. 1 July 2007; s. 15 (n) of Act 18 of 2008 w.e.f. 19 July 2008; s. 10 (n) of Act 20 of 2009 w.e.f. 19 December 2009; s. 8 (zl) of Act 37 of 2011 w.e.f. 1 January 2012; s. 12 (t) of Act 26 of 2012 w.e.f. 22 December 2012; s. 24 (zg) (i) of Act 9 of 2015 w.e.f. 1 July 2015. ; s. 24 (zg) (ii) of Act 9 of 2015 w.e.f. 14 May 2015; s. 27 (w) of Act 18 of 2016 w.e.f. 7 September 2016.]