Indirect Tax News - October 2022

Tax authorities publishing information on VAT payers

The Finance Act 2022, enacted on 2 August 2022, includes new rules affecting VAT that generally apply as from 3 October 2022:

  • The Mauritius Revenue Authority (MRA) is empowered to deem a person to be registered for VAT purposes if the person is required to register for VAT but fails to do so.
  • The MRA will publish a list of VAT-registered persons on a quarterly basis that includes the registered person’s name, trading name, business registration number and VAT registration number.
  • The MRA will publish a list of VAT-registered persons that failed to file their VAT return, disclosing the taxpayer’s name, trading name and address, name and address of the company directors and the taxable period for which the return was not filed. The publication will be made within three months after the filing deadline has passed and the MRA will notify the taxpayer and/or directors before publication of the information; if the VAT return is then filed within seven days of receipt of the notice, the information will not be published.

Gilbert Seeyave