Section 38: Objection to assessments

38. Objection to assessments (1) (a) Where a person assessed to tax under section 37 is dissatisfied with the assessment, he may, within 28 days of the date of the notice of assessment, object to the assessment in such form as the Director-General may approve. [Issue 10] V4 – 30 Revised Laws of Mauritius (b) The form referred to in paragraph (a), duly filled in, shall be sent by the person objecting, by registered post or electronically, to the DirectorGeneral. (2) Any person who objects under subsection (1) shall— (a) specify in the form, in respect of every item in the notice of assessment, the detailed grounds of objection and the adjustments that are required to be made and the reasons therefor; (b) at the time of his objection, where he has not submitted any return required under section 22 or any statement required under section 23 in respect of each of the taxable periods covered by the assessment— (i) submit the required return or statement; (ii) pay any amount of tax specified in the return or statement referred to in subparagraph (i), together with any penalty under sections 15A, 24 (9), 26, 26A and 27, and any interest under section 27A; and (iii) in addition, pay 10 per cent of the difference between the amount claimed in the notice of assessment and the amount payable under subparagraph (ii); (c) where he has, prior to the assessment, submitted all returns required under section 22 or statements required under section 23 for each of the taxable periods covered by the assessment— (i) pay, at the time of his objection, any outstanding tax on those returns or statements; and (ii) in addition, pay 10 per cent of the amount claimed in the notice of assessment; (d) — (2A) Where the person, within the time limit referred to in subsection (1), satisfies the Director-General on reasonable grounds that he is unable to pay the amount of tax under subsection (2) (b) and (c) in one instalment, the person shall— (a) pay that amount; or (b) give security by way of a bank guarantee, on such terms and conditions as the Director-General may approve. (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 DirectorGeneral may consider the objection as a valid objection under that subsection. (4) Where the Director-General refuses to consider a late objection, he shall, within 28 days of the date of receipt of the letter of objection, give notice of the refusal to the person. V4 – 31 [Issue 10] Value Added Tax Act (5) Where the person fails to comply with subsection (2) or (2A), the objection shall be deemed to have lapsed and the Commissioner shall give notice thereof to that person. (6) Where a notice under subsection (4) or (5) is given, the tax specified in the notice of assessment together with any penalty under sections 15A, 24 (9), 26, 26A, 27 and 37A and any interest under section 27A shall be paid within 28 days of the date of the notice or the excess amount as assessed shall be deemed to be the excess amount to be carried forward, as the case may be. [S. 38 amended by s. 22 (f) of Act 23 of 2001 w.e.f. 11 August 2001; s. 19 (h) of Act 18 of 2003 w.e.f. 21 July 2001; s. 33 (g) of Act 14 of 2005 w.e.f. 21 April 2005; s. 31 (m) of Act 15 of 2006 w.e.f. 1 October 2006; s. 31 (e) of Act 17 of 2007 w.e.f. 22 August 2007; s. 38 (e) of Act 18 of 2008 w.e.f. 19 July 2008; s. 19 (d) o hall be paid within 28 days of the date of the notice or the excess amount as assessed shall be deemed to be the excess amount to be carried forward, as the case may be. [S. 38 amended by s. 22 (f) of Act 23 of 2001 w.e.f. 11 August 2001; s. 19 (h) of Act 18 of 2003 w.e.f. 21 July 2001; s. 33 (g) of Act 14 of 2005 w.e.f. 21 April 2005; s. 31 (m) of Act 15 of 2006 w.e.f. 1 October 2006; s. 31 (e) of Act 17 of 2007 w.e.f. 22 August 2007; s. 38 (e) of Act 18 of 2008 w.e.f. 19 July 2008; s. 19 (d) of Act 10 of 2010 w.e.f. 24 December 2010; s. 53 (k) of Act 9 of 2015 w.e.f. 14 May 2015; s. 58 (j) of Act 18 of 2016 w.e.f. 7 September 2016; s. 57 (i) of Act 10 of 2017 w.e.f. 24 July 2017.]