Section 15: Compulsory registration

15. Compulsory registration (1) Subject to this section, every person— (a) who, in the course or furtherance of his business, makes taxable supplies; and [Issue 9] V4 – 12 Revised Laws of Mauritius (b) whose turnover of taxable supplies exceeds, or is likely to exceed, the amount specified in the Sixth Schedule, shall apply to the Director-General, in such form and in such manner as may be approved by him, for compulsory registration as a registered person. (2) (a) Notwithstanding section 16, every person engaged in— (i) any business or profession specified in Part I of the Tenth Schedule and whose turnover of taxable supplies does not exceed or is not likely to exceed the amount specified in the Sixth Schedule; or (ii) any business specified in Part II of the Tenth Schedule, irrespective of his turnover of taxable supplies, shall apply to the Director-General, in such form and in such manner as may be approved by him, for compulsory registration as a registered person under the Act. (b) Paragraph (a) (i) shall not apply to a person holding an office or employment, unless the person, otherwise than by virtue of any enactment, is also engaged, in addition to his office or employment, in any business or profession specified in Part I of the Tenth Schedule. (2A) Notwithstanding the other provisions of this Act, the registration of a person engaged in the business specified in item 1 of Part II of the Tenth Schedule shall be in respect of— (a) the banking services referred to— (i) in subparagraphs (A), (B), and (C) of item 50 (a) (ii) of the First Schedule; (ii) in item 6 (b) (ii) of the Fifth Schedule; and (b) his other taxable supplies, irrespective of the amount of his turnover. (3) Where the turnover of a person is made up exclusively of— (a) zero-rated supplies; or (b) zero-rated supplies and exempt supplies, that person shall not be bound to apply for registration under this section. (4) Where the Director-General is satisfied that the applicant is required to be registered, he shall register the applicant as a registered person. (5) Where the Director-General is satisfied that— (a) a person, in the course or furtherance of his business, makes taxable supplies; (b) the taxable supplies made by certain other persons should properly be regarded as those made by that person; (c) where the taxable supplies referred to in paragraphs (a) and (b) are together taken into account, that person would be liable to be registered; and V4 – 13 [Issue 9] Value Added Tax Act (d) the main reason or one of the main reasons for that person carrying on business in the way he does is the avoidance of a liability to be registered, the Director-General may issue a direction to that person, directing that the persons named therein shall be treated as a single taxable person, and that the single taxable person shall be liable to be registered under this section. [S. 15 amended by Act 18 of 1999; s. 31 (f) of Act 20 of 2002 w.e.f. 1 September 2002; 1 December 2002; s. 31 (c) of Act 15 of 2006 w.e.f. 1 October 2006; s. 31 (a) of Act 17 of 2007 w.e.f. 22 August 2007.]