Section 17E: Director-General to remit the amount of contribution paid

17E. Director-General to remit the amount of contribution paid (1) (a) Notwithstanding section 3 (3) of the Mauritius Revenue Authority Act, any contribution, including surcharge, collected by the Director-General under section 17C shall, subject to paragraph (b), be remitted to the Minister, not later than 10 days after the end of the month in which the payment is made to the Director-General. [Issue 9] N21 – 12 (2) Revised Laws of Mauritius (b) The Director-General shall retain, from the amount referred to in paragraph (a), such administration fee as may be prescribed by regulations made by the Minister to whom responsibility for the subject of finance is assigned. (2) The Director-General shall, for the purposes of subsection (1), keep appropriate records to ascertain, in respect of every financial year— (a) the amount of contribution, including surcharge, collected from every employer in respect of every insured person; continued on page N21 – 13 N21 – 12 (3) [Issue 9] Revised Laws of Mauritius (b) the amount of contribution, including surcharge, remitted by the Director-General to the Minister, in respect of every employer and every insured person; (c) the amount of administration fee retained by the DirectorGeneral; and (d) the amount of contribution, including surcharge, unpaid by every employer, as at the end of the financial year. (3) The information kept under subsection (2) shall be forwarded by the Director-General to the Minister not later than 2 months after the collection of the contributions, including surcharge, under section 17C. [S. 17E inserted by s. 12 (d) of Act 37 of 2011 w.e.f. 15 December 2011.]