Section 40: Representations to Assessment Review Committee

40. Representations to Assessment Review Committee (1) Any person who is aggrieved by a decision of the Director-General— (a) as to whether or not a supply of goods or services is taxable supply; (b) relating to the registration or cancellation of registration of any person; or (c) under section 38 (4) and (5), 39, 66 (4) or 67, may lodge written representations with the Clerk to the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act. (1A) (a) Where a person has lodged written representations under subsection (1) against a decision made under section 38 (5) and, prior to the date fixed for the hearing of his representations— (i) he complies with the provisions of section 38 (2) or (2A), as the case may be; (ii) he informs the Assessment Review Committee in writing, with copy to the Director-General, that he has complied with section 38 (2) or (2A), as the case may be, and wishes his objection to be considered anew by the DirectorGeneral; and (iii) he withdraws his representations before the Assessment Review Committee, the Director-General shall consider the objection as from the date that person withdraws his representations before the Assessment Review Committee. (b) Notwithstanding section 39 (4), the objection shall be determined within 4 months from the date the person withdraws his representations before the Assessment Review Committee. (2) (a) Where an agreement is reached before, or a decision is made by, the Assessment Review Committee, the Director-General, shall, within 5 working days of the date of the agreement or notification of the decision, as the case may be, issue a notice to the person specifying the amount of value added tax payable. V4 – 33 [Issue 10] Value Added Tax Act (b) Where a notice is issued to a person under paragraph (a), that person shall pay the amount of value added tax within 28 days of the date of the notice. [S. 40 amended by s. 22 (g) of Act 23 of 2001 w.e.f. 11 August 2001; s. 53 (l) of Act 9 of 2015 w.e.f. 14 May 2015; s. 57 (k) of Act 10 of 2017 w.e.f. 24 July 2017.]