Section 150A: Negative Income Tax allowance
This section is inserted by Finance Act 2017, section 26.
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.
150A. Negative Income Tax allowance
(1) Subject to this section, the Director-General
shall pay to every individual who derives earnings of
9,900 rupees or less in a month, a Negative Income Tax
allowance as speci(cid:191)ed in the Eleventh Schedule.
(2) No allowance under this Part shall be payable
unless –
(a) the individual is a citizen of Mauritius(cid:30)
(b) the individual is in full-time employment,
working for a minimum of 30 hours in a
week over at least 5 days(cid:30)
(c) the individual has been in continuous
employment for a period of 6 months
prior to the month in respect of which the
allowance under subsection (1) is payable(cid:30)
(d) the aggregate net income of the individual
and that of his spouse, including any
dividend and interest, in the current year
did not exceed 390,000 rupees(cid:30)
222 Acts 2017
(e) the individual and the person by whom he
is employed, are both fully compliant with
their contributions to the National Pensions
Fund and the National Savings Fund.
(3) An individual who meets the requirements of
subsections (1) and (2) shall be paid the Negative Income Tax
allowance where he has submitted an application in such form
and manner as the Director-General may determine.
(4) The Negative Income Tax allowance shall be
paid at such interval as may be prescribed.
(5) (a) Where an individual bene(cid:191)ts from Negative
Income Tax allowance in a month and the Director-General
(cid:191)nds that the individual is not entitled to the allowance, the
Director-General shall issue a claim to the individual for
repayment of the allowance within 28 days of the date of
the claim.
(b) Where an individual fails to pay
the amount claimed from him under paragraph (a), the
Director-General may recover the amount under Part XI of
this Act.
(6) In this Part –
earnings –
(a) means all salary, wages, overtime pay,
leave pay, and other allowances in money
or money’s worth, other than travelling
and end-of-year bonus derived from
employment(cid:30) and
(b) includes any annuity, pension and basic
retirement pension.
(zl) by inserting, after section 156, the following new section –