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

MRA The Value Added Tax Act 12
(3), (4) and (5) Deleted 42*
PART II - ADMINISTRATION
7. [Commissioner for Value Added Tax] Deleted 43 *
8. Confidentiality
(1) Subject to subsection (2), every officer shall maintain the confidentiality of
any return, assessment, document or other matter that comes to his knowledge or possession
in the performance of his duties and functions under this Act and any regulations made
thereunder.
(2) Except for the purposes of this Act, any other revenue law, the Prevention of
Corruption Act 2002 or where so authorised to do so by the Minister, no officer shall
communicate to any person any matter relating to this Act and any regulations made
thereunder. 44 *
(3) Any officer who, without lawful excuse, contravenes this section shall commit
an offence and shall, on conviction, be liable to a fine not exceeding 5,000 rupees and to
imprisonment for a term not exceeding 2 years.
9. Charge to value added tax
PART III - LIABILITY TO VALUE ADDED TAX
(1) VAT shall be charged on any supply of goods or services made in Mauritius,
where it is a taxable supply made by a taxable person in the course or furtherance of any
business carried on by him.
(2) VAT on any taxable supply is a liability of the person making the supply and
becomes due at the time of supply.
(3) Where food or drink, cooked or prepared in any manner, is supplied, such food
or drink shall, notwithstanding the other provisions of this Act, be deemed to be a taxable
supply.
(4) Subject to the other provisions of this Act, every person who -
(a)
(b)
imports goods, other than goods specified in the First Schedule, shall
pay a value added tax on those goods; or
being a taxable person, makes taxable supplies, shall, after the end of
the taxable period in which those supplies are made, pay to the
Director-General, within such time as may be prescribed, a value
added tax on those supplies. 45*
* Please refer to endnotes at Appendix Page 12 of 107