Section 18: Cancellation of registration

18. Cancellation of registration (1) Where the Director-General is satisfied that a registered person should cease to be registered, he may, by notice in writing, require the registered person, within 14 days of the date of the notice, to show cause why he should not cease to be registered, and if the Director-General is satisfied that, having regard to all circumstances of the case, it is expedient to do so, he may cancel the registration with effect from such date as the DirectorGeneral may determine and give notice of that to the person. (2) Where the registration of a registered person is cancelled under subsection (1), the person shall— (a) cease to hold himself out to be a registered person; (b) submit a return and pay the tax specified therein; (c) immediately return to the Director-General his certificate of registration and all its copies. V4 – 14 (1) [Issue 9] Value Added Tax Act (3) Where the Director-General cancels the registration of a person and the return for the last taxable period of that person shows an excess of input tax over output tax, the excess of input tax over output tax shall not be refundable. [S. 18 amended by s. 29 (e) of Act 26 of 2012 w.e.f. 22 December 2012; s. 30 (b) of Act 26 of 2013 w.e.f. 21 December 2013; s. 58 (c) of Act 18 of 2016 w.e.f. 1 July 2015.] continued on page V4 – 15 [Issue 9] V4 – 14 (2) Revised Laws of Mauritius (2) Where a person makes an election under subsection (1), he shall cease to be a registered person as from the beginning of the taxable period immediately following the date of his notification. (3) Where a person gives notice under subsection (1), he shall— (a) at the same time, submit any overdue return; (b) submit, by the due date, the return for each taxable period up to and including the taxable period ending on the date on which he would cease to be registered; (c) pay any tax due together with any penalty under sections 26, 26A and 27 and any interest under section 27A; (d) cease to hold himself out to be a registered person as from the date he would cease to be registered; and (e) return to the Director-General his certificate of registration and all its copies. (4) The Director-General shall, on receipt of a notice under subsection (1)— (a) deregister the person; and (b) where necessary, enforce compliance by the person of the requirements of subsection (3). (5) Any person who does not give notice by the time limit referred to in subsection (1) shall continue to be a registered person under section 16. (6) Where a person ceases to be a registered person under this section and his return for the last taxable period shows an excess of input tax over output tax, the excess of input tax over output tax shall not be refundable. [S. 17A inserted by s. 58 (b) of Act 18 of 2016 w.e.f. 1 July 2015.]