Understanding the Official Notice on VAT Registration Cancellation in Mauritius
The Mauritius Revenue Authority (MRA) has issued an important official notice concerning the procedures and conditions for the cancellation of Value Added Tax (VAT) registration. This communication, dated 3rd January 2013, aims to inform VAT-registered persons about recent amendments to the VAT Act and the steps required for deregistration, especially following legislative changes introduced by the Finance (Miscellaneous Provisions) Act 2012.
Context and Scope of the Notice
This notice emerges in the context of amendments to the VAT Act, which increased the threshold for mandatory VAT registration from an annual turnover of 2 million rupees to 4 million rupees, effective from 1st April 2013. The primary objective of this communication is to clarify the implications of this legislative change for VAT-registered taxpayers and to facilitate a streamlined process for those wishing to deregister.
The notice emphasizes that the increase in the threshold applies to businesses or professions not listed in the Tenth Schedule of the VAT Act. Entities engaged in activities specified in this schedule are exempt from the new turnover threshold and are not affected by this change, regardless of their turnover.
Who Is Affected and What Are the Key Requirements?
All VAT-registered persons are required to continue applying VAT, filing returns, and remitting taxes to the MRA until their registration is officially canceled. For those whose taxable turnover does not exceed the new threshold of 4 million rupees, deregistration is an option if they choose to cease VAT obligations.
Specifically, the notice targets VAT-registered entities that:
- Have a taxable turnover below 4 million rupees;
- Wish to cease their VAT registration voluntarily;
- Meet the criteria for deregistration as outlined by the MRA.
Procedures for Applying for VAT Deregistration
To facilitate the deregistration process, the MRA has established dedicated facilities starting from 7th January 2013. These include:
- A dedicated help desk located at the MRA Customer Service Centre, Ground Floor, Ehram Court, at the corner of Sir V. Naz and Mgr Gonin Streets, Port Louis.
- An application form for cancellation of VAT registration, which is available at the help desk or can be downloaded directly from the MRA website.
- A hotline service on 207 6035 to provide assistance, answer queries, and clarify procedures related to VAT deregistration.
VAT-registered persons intending to deregister are kindly requested to submit the completed application form by 15 March 2013. This deadline ensures the MRA can process cancellations in a timely manner, aligning with the legislative amendments and operational schedules.
Important Considerations and Next Steps
It is crucial for VAT-registered entities to understand that deregistration does not automatically exempt them from their existing VAT obligations until the formal cancellation is processed. Businesses should continue to file VAT returns and remit taxes until their registration is officially canceled by the MRA.
Furthermore, applicants must ensure that their application forms are accurately completed and submitted within the specified deadline to avoid unnecessary delays. The MRA’s online resources and help desk are available to support applicants throughout this process.
References and Contact Information
This notice is issued by the Mauritius Revenue Authority, which is the official authority responsible for tax administration in Mauritius. For further information or assistance, taxpayers can contact the MRA via:
- Telephone: 207 6000
- Fax: 211 8099
- Email: headoffice@mra.mu
- Website: http://www.mra.mu
Taxpayers are encouraged to consult the official MRA communications and website for updates and detailed instructions regarding VAT registration and deregistration procedures.
