Section 145: Offences relating to PAYE

145. Offences relating to PAYE (1) Any person who— (a) fails to register as an employer; (aa) fails to make necessary arrangements to obtain from the Director-General a Tax Account Number in respect of an employee from whose emoluments tax is withheld; (b) fails to pay the amount of tax required to be withheld; (c) fails to pay the amount of tax in arrears required to be deducted; (d) fails to give the Statement of Emoluments and Tax Deduction to his employee; or (e) submits to his employer an Employee Declaration Form which is incorrect or false in any material particular, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 5,000 rupees and to imprisonment for a term not exceeding 6 months. (2) Any person who— (a) gives a Statement of Emoluments and Tax Deduction which is false or misleading in any material particular; or [Issue 9] I5 – 92 Revised Laws of Mauritius (b) without lawful authority, discloses any information concerning his employee, shall commit an offence and shall, on conviction, be liable to a fine not exceeding one million rupees and to imprisonment for a term not exceeding 8 years. [S. 145 amended by s. 27 (10) (l) of Act 33 of 2004 w.e.f. 1 July 2006; s. 27 (y) of Act 18 of 2016 w.e.f. 1 January 2017.]