Section 131B: Determination of objections

131B. Determination of objections (1) Subject to subsection (3), where the Director-General does not refuse to consider an objection under section 131A, he shall— (a) review the assessment; (b) disallow or allow it in whole or in part; and (c) where appropriate, amend the assessment to conform with his determination. (2) The Director-General shall give notice of the determination to the person. (3) For the purpose of considering an objection and reviewing an assessment, the Director-General may, by notice, require the person, within the time fixed by the Director-General, to comply with sections 124 and 125. (4) Where the person fails to comply with a notice under subsection (3) within the time specified in the notice, the Director-General may determine that the objection has lapsed and he shall give notice thereof. (5) Where a notice of determination under subsection (2) or (4) is given, the tax specified in the notice of determination, together with any interest under section 122D, shall be paid within 28 days of the date of the notice of determination. (6) Where the objection is upheld in whole or in part, any amount of income tax paid under section 131A in excess of the amount determined to be properly payable, shall be refunded together with interest at the prevailing Repo rate determined by the Bank of Mauritius, free of income tax, from the date the payment is received by the Director-General to the date it is refunded. (7) A notice of determination under subsection (2) or (4) in respect of an assessment— (a) made prior to 1 October 2006, shall be given to the person within 6 months of the date on which the objection is lodged; or (b) made on or after 1 October 2006, shall be given to the person within 4 months of the date on which the objection is lodged. [Issue 9] I5 – 86 Revised Laws of Mauritius (8) Where the objection is not determined within the period specified in subsection (7), the objection shall be deemed to have been allowed by the Director-General. (8A) (a) Where the Director-General does not refuse to consider an objection under section 131AA, he shall review the claim and revise the penalty charged under section 93, 111K or 123B (3) in whole or in part. (b) The Director-General shall give notice of the determination to the person. (c) Where a notice of determination under paragraph (b) is given, the penalty specified in the notice of determination shall be paid within 28 days of the date of the notice of determination. (d) A notice of determination under paragraph (b) shall be given to the person within 4 months of the date on which the objection is lodged. (9) Any person who is aggrieved by a determination under this section may lodge written representations with the Clerk to the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act. (10) (a) Where an agreement is reached before, or a decision is made by, the Assessment Review Committee established under section 18 of the Mauritius Revenue Authority Act, the Director-General, shall, within 5 working days of the date of receipt of the notification of the agreement or decision, as the case may be, issue a notice to the person specifying the amount of income tax payable. (b) Where a notice is issued to a person under paragraph (a), the person shall pay the amount of income tax within 28 days of the date of the notice. [S. 131B inserted by s. 9 (x) of Act 9 of 1997 w.e.f. 1 July 1997; amended by s. 11 (o) (ii) of Act 23 of 20 Revenue Authority Act, the Director-General, shall, within 5 working days of the date of receipt of the notification of the agreement or decision, as the case may be, issue a notice to the person specifying the amount of income tax payable. (b) Where a notice is issued to a person under paragraph (a), the person shall pay the amount of income tax within 28 days of the date of the notice. [S. 131B inserted by s. 9 (x) of Act 9 of 1997 w.e.f. 1 July 1997; amended by s. 11 (o) (ii) of Act 23 of 2001 w.e.f. 11 August 2001; s. 11 (p) (i) of Act 23 of 2001 w.e.f. the income year commencing on 1 July 2001; s. 14 (w) (i) 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 (zz) 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 (o) of Act 26 of 2013 w.e.f. in respect of the income year commencing on 1 January 2014 and in respect of every subsequent income year; s. 24 (zi) of Act 9 of 2015 w.e.f. 1 July 2015.]