Section 20D: Objection to claim

20D. Objection to claim (1) (a) Subject to subsection (4), where a person who has been issued with a claim under section 20B or 20C is dissatisfied with the claim, he may, within 28 days from the date of receipt of the claim, object to the claim in such form as the Director-General may determine. (b) Any person who makes an objection under paragraph (a) shall— (i) send the form referred to in paragraph (a), duly filled in, by registered post or electronically, to the Director-General; (ii) specify the detailed grounds of his objection. (2) Where a person fails to comply with subsection (1), the objection shall be deemed to have lapsed and the Director-General shall give written notice thereof to the person. (3) Where it is proved to the satisfaction of the Director-General that, owing to illness or other reasonable, cause, a person has been prevented from making an objection within the time specified in subsection (1), the Director-General may consider the objection on such terms and conditions as he may determine. (4) Where the Director-General refuses to consider an objection made after the time referred to in subsection (1), he shall, within 28 days from the date of receipt of the notice of objection, give written notice of the refusal to the person. (5) Where a notice under subsection (2) or (4) is given, the penalty specified in the notice shall be paid within 28 days from the date of receipt of the notice. (6) Any person who is aggrieved by a decision under subsection (2) or (4) may lodge written representations with the Clerk to the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act. (7) After considering an objection under subsection (1), the DirectorGeneral may— (a) allow or disallow it; (b) determine the objection; and give written notice of his determination to the person within 4 months from the date the objection was lodged. (8) Where a notice of determination is given under subsection (7), any penalty specified to be payable in the notice shall be paid within 28 days from the date of receipt of the notice. (9) Where an objection is not determined within the time specified in subsection (7), the objection shall be deemed to have been allowed by the Director-General. V4 – 19 [Issue 10] Value Added Tax Act (10) Any person who is aggrieved by a determination under subsection (7) may lodge written representations with the Clerk to the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act. (11) (a) Where any agreement is reached before, or a decision is made by, the Assessment Review Committee, the Director-General, shall, within 5 working days from the date on which the Committee is informed of the agreement or notification of the decision, as the case may be, issue a notice to the person specifying the amount of penalty payable. (b) Where a notice is issued under paragraph (a), the person shall pay the penalty within 28 days from the date of receipt of the notice. [S. 20D inserted by s. 69 (d) of Act 11 of 2018 w.e.f. 9 August 2018.]