Section 46: Remission of tax

46. Remission of tax The Minister may, on the recommendations of the Committee referred to in section 47 of the Registration Duty Acts 2017 233 Act, remit or refund the whole or part of any duty or tax leviable under this Act – (a) in respect of a deed or any other document witnessing the transfer of property which does not result in an effective change in ownership of that property; (b) where a person makes an application for an exemption under the Eighth Schedule, within one year from the date of registration of the deed or document; (c) where several documents are required to be registered in order to complete a transaction, leading to multiplicity of taxation; or (d) where a document presented for registration makes reference to previous documents and in respect of which duty is leviable, leading to multiplicity of taxation. (b) in section 51, by repealing subsection (3) and replacing it by the following subsection – (3) (a) Notwithstanding any provision of this Act, where duty and taxes determined in accordance with section 28 and penalty claimed thereon pursuant to section 35 have remained unpaid as at 8 June 2017, the penalty shall be waived, provided that – (i) the duty and taxes are paid not later than 31 May 2018; and (ii) at the time of payment, the person withdraws any objection before the Registrar-General, any representations before the Assessment Review Committee set up under the Mauritius Revenue Authority Act, 234 Acts 2017 any appeal before the Supreme Court or Judicial Committee of the Privy Council in relation to the payment of the duty and taxes. (b) Paragraph (a) shall not apply to any person – (i) who has been convicted on or after 1 July 2003 of an offence relating to; (ii) against whom any civil or criminal proceedings are pending or contemplated in relation to any act of; or (iii) in relation to whom an enquiry is being conducted into an act of, trafficking of dangerous drugs under the Dangerous Drugs Act, firearms brokering under the Firearms Act, terrorism under the Prevention of Terrorism Act, money laundering under the Financial Intelligence and Anti-Money Laundering Act or corruption under the Prevention of Corruption Act. (c) in the Eighth Schedule – (i) in paragraph (q) – (A) by deleting the word “or” and replacing it by the word “of ”; (B) by inserting, after the word “Scheme”, the words “, or by an owner of a room, an apartment, a villa or a suite forming part of a hotel under the Invest Hotel Scheme,”; Acts 2017 235 (ii) by adding the following new items and their corresponding entries, the full stop at the end of paragraph (zf) being deleted and replaced by a semicolon – (zg) witnessing the transfer Part II, Part III and Part VIA, of property where the in full or in such proportion Minister has deemed as the Minister may such a transfer to be in determine the public interest; (zh) witnessing the transfer Part II and Part III of – (i) land, provided that the purchaser uses the land to construct a building used primarily for high technology manufacturing activities specified in the Ninth Schedule; or (ii) land on which there is a building, provided that the purchaser uses the building primarily for high technology manufacturing activities specified in the Ninth Schedule, as the Board of Investment may certify. (d) by adding the Ninth Schedule set out in the Tenth Schedule to this Act. 236 Acts 2017