Value Added Tax Act 1998 - The Mauritius Chamber of Commerce ...

More documents

Recommendations

Info

MRA The Value Added Tax Act 106 276 FA 2006 – Item 8 deleted w.e.f 01.10.06. VAT Act 1998 :- 8. Enterprises engaged in line of activities approved by the Minister. Specialised machinery and equipment and parts thereof and raw materials, as per list approved by the Minister. 277 Act 33/2000 – Item 9 amended w.e.f 2.10.00. FA 18/1999 – Item 9 replaced w.e.f 07.09.98. 9. Diplomatic missions and agents. Rent, electricity, water, telephone and other services. VAT Act 1998 :- 9. The Mauritius Sugar Syndicate Sugar for use or consumption in Mauritius. 278 FA 28/2004 – Item 10 amended w.e.f 01.10.04 . FA 18/2003 – Item 10 added w.e.f 21.07.03 :- 10 Any company engaged wholly and exclusively in the registration and processing in Mauritius of bets placed on overseas sporting events by persons residing outside Mauritius. Services provided by banks in respect of a credit card or debit card accepted by the company as payment for the supply of services it provides. 279 280 281 282 283 284 285 286 287 288 289 FA 14/2005 – Item 11 added w.e.f 21.04.05. FA 14/2005 – Item 12 added w.e.f 21.04.05. FA 2006 – Item 13 added shall be deemed to have come into operation on 21 March 2006. FA 2006 – Item 14 added w.e.f 01.10.06. FA 2002 – The Tenth Schedule added , Part I w.e.f 01.09.2002 and Part II w.e.f 01.12.2002 FA 2006 – Item 4 amended w.e.f 01.10.06. 4 Architect and or draughtsman The Financial Services Act 2007 - Section 97_ Consequential amendments Item (14) - A reference in any enactment to the Financial Services Development Act 2001 shall be construed as a reference to the Financial Services Act 2007. FA 2006 – Item 21 deleted w.e.f 01.10.06.Tour operator FA 2006 – Item 22 deleted w.e.f 01.10.06.. Travel agent registered with the International Air Transport Association (IATA) FA 18/2003 – Item 23 added w.e.f 01.10.03. FA 2006 – Item 24 deleted w.e.f 01.10.06. FA 18/2003 – Item 24 added w.e.f 01.10.03. Page 106 of 107
MRA The Value Added Tax Act 107 24 Car rental 290 291 FA 2006 – Item 25 added w.e.f 01.10.06. The Financial Services Act 2007 - Section 97_ Consequential amendments Item (14) - A reference in any enactment to the Financial Services Development Act 2001 shall be construed as a reference to the Financial Services Act 2007. FA 14/2005 – Item 1 of Part II replaced w.e.f 01.07.05. FA 20/2002 – Item 1 of Part II added w.e.f 10.01.03 :- Banking by a company holding a Category 1 banking Licence under the Banking Act. 292 FA 18/2003 – Item 2 replaced; paragraph (a) w.e.f 01.09.03 and paragraph (b) w.e.f 01.10.03. FA 20/2002 – Item 2 added w.e.f 10.01.03 :- Insurance agent under the Insurance Act. 293 294 295 296 The Financial Services Act 2007 - Section 97_ Consequential amendments Item (14) - A reference in any enactment to the Financial Services Development Act 2001 shall be construed as a reference to the Financial Services Act 2007. FA 18/2003 – Item 4 added w.e.f 01.10.03. FA 18/2003 - Note added w.e.f 01.09.03 FA 2006 – Eleventh Schedule added w.e.f 01.07.06. Page 107 of 107
Page 1 and 2:
MRA The Value Added Tax Act 1 VALUE
Page 3 and 4:
MRA The Value Added Tax Act 3 24. R
Page 5 and 6:
MRA The Value Added Tax Act 5 75. R
Page 7 and 8:
MRA The Value Added Tax Act 7 inclu
Page 9 and 10:
MRA The Value Added Tax Act 9 "VAT"
Page 11 and 12:
MRA The Value Added Tax Act 11 (b)
Page 13 and 14:
MRA The Value Added Tax Act 13 (5)
Page 15 and 16:
MRA The Value Added Tax Act 15 (a)
Page 17 and 18:
Page 19 and 20:
MRA The Value Added Tax Act 19 in s
Page 21 and 22:
MRA The Value Added Tax Act 21 (ga)
Page 23 and 24:
Page 25 and 26:
MRA The Value Added Tax Act 25 (ii)
Page 27 and 28:
MRA The Value Added Tax Act 27 (c)
Page 29 and 30:
Page 31 and 32:
MRA The Value Added Tax Act 31 oper
Page 33 and 34:
MRA The Value Added Tax Act 33 TEMP
Page 35 and 36:
Page 37 and 38:
MRA The Value Added Tax Act 37 or t
Page 39 and 40:
Page 41 and 42:
MRA The Value Added Tax Act 41 53.
Page 43 and 44:
Page 45 and 46:
MRA The Value Added Tax Act 45 (c)
Page 47 and 48:
MRA The Value Added Tax Act 47 prov
Page 49 and 50:
MRA The Value Added Tax Act 49 69A.
Page 51 and 52:
MRA The Value Added Tax Act 51 Trea
Page 53 and 54:
Page 55 and 56: MRA The Value Added Tax Act 55 (2)
Page 57 and 58: MRA The Value Added Tax Act 57 15.
Page 59 and 60: MRA The Value Added Tax Act 59 (a)
Page 63 and 64: MRA The Value Added Tax Act 63 avai
Page 65 and 66: MRA The Value Added Tax Act 65 (b)
Page 69 and 70: MRA The Value Added Tax Act 69 NINT
Page 71 and 72: MRA The Value Added Tax Act 71 Colu
Page 73 and 74: MRA The Value Added Tax Act 73 PART
Page 75 and 76: MRA The Value Added Tax Act 75 17 F
Page 77 and 78: MRA The Value Added Tax Act 77 and
Page 79 and 80: MRA The Value Added Tax Act 79 74 7
Page 83 and 84: MRA The Value Added Tax Act 83 113
Page 89 and 90: MRA The Value Added Tax Act 89 (a)
Page 95 and 96: MRA The Value Added Tax Act 95 Milk
Page 97 and 98: MRA The Value Added Tax Act 97 VAT
Page 99 and 100: MRA The Value Added Tax Act 99 FA 2
Page 101 and 102: MRA The Value Added Tax Act 101 225
Page 105: MRA The Value Added Tax Act 105 VAT
show all

Value Added Tax Act 1998 - The Mauritius Chamber of Commerce ...

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?