Section 26A: Penalty for failure to join electronic system

26A. Penalty for failure to join electronic system Any registered person who is required under regulations made under this Act to submit his return and make any payment of tax due electronically but fails to join the electronic system, after written notice being given to him by the Director-General, shall be liable to pay to the Director-General, on his failure within a period of 7 days from the date of the notice to justify the failure to join the system, a penalty of 5,000 rupees, for every month or part of the month from the taxable period specified in the notice up to the taxable period immediately preceding the taxable period in respect of which he submits his return, and to make any payment of tax due electronically, provided that the total penalty payable shall not exceed 100,000 rupees. [S. 26A inserted by s. 31 (i) of Act 15 of 2006 w.e.f. 1 October 2006; amended by s. 57 (d) of Act 10 of 2017 w.e.f. 24 July 2017.] [Issue 10] V4 – 24 (4) Revised Laws of Mauritius