Value Added Tax Act 1998 - The Mauritius Chamber of Commerce ...
Value Added Tax Act 1998 - The Mauritius Chamber of Commerce ...
Value Added Tax Act 1998 - The Mauritius Chamber of Commerce ...
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
MRA <strong>The</strong> <strong>Value</strong> <strong>Added</strong> <strong>Tax</strong> <strong>Act</strong> 13<br />
(5) VAT on the importation <strong>of</strong> goods shall be charged, levied and payable as if it<br />
were customs duty, excise duty or MID levy and as if all goods imported into <strong>Mauritius</strong> are<br />
dutiable and liable to customs duty , excise duty or MID levy. 46 *<br />
(6) Every taxable person shall be liable to pay to the Director-General VAT on all<br />
his taxable supplies as from the date he is required to be registered as a registered person<br />
under this <strong>Act</strong>. 47 *<br />
(7) <strong>The</strong> liability under the <strong>Act</strong> <strong>of</strong> a société, club, association, or similar<br />
organisation, as a taxable person shall not be affected by any change in its associateship or<br />
membership, as the case may be.<br />
(8) No person shall charge VAT on any supplies <strong>of</strong> goods or services he makes<br />
unless he is a registered person at the time the supplies are made.<br />
(9) Notwithstanding the other provisions <strong>of</strong> this section, where -<br />
(a)<br />
(b)<br />
any goods specified in Part II <strong>of</strong> the Seventh Schedule; or<br />
prepaid cards in respect <strong>of</strong> any services,<br />
are supplied at any stage in the chain <strong>of</strong> distribution immediately before the retail stage, the<br />
supply shall be deemed to have been made at the retail stage and VAT on such supply shall<br />
be charged on such value as includes the retail margin. 48*<br />
10. Rate <strong>of</strong> VAT<br />
(1) Subject to section 51, VAT shall be charged at the rate specified in the Fourth<br />
Schedule and shall be charged - 49*<br />
(a)<br />
(b)<br />
on any taxable supply by reference to the value <strong>of</strong> the supply as<br />
determined under section 12; and<br />
on the importation <strong>of</strong> any goods, other than those specified in the First<br />
Schedule, by reference to the value <strong>of</strong> the goods as determined under<br />
section 13.<br />
(2) Notwithstanding any other enactment or agreement and subject to subsections (3)<br />
and (4), where the rate <strong>of</strong> tax is varied before the supply <strong>of</strong> any goods or services takes<br />
place pursuant to section 5, the rate <strong>of</strong> tax on the supply <strong>of</strong> those goods or services shall be<br />
varied as from the date <strong>of</strong> the variation. 50*<br />
(3) Where, in the course <strong>of</strong> the execution <strong>of</strong> a contract for the supply <strong>of</strong> any goods or<br />
services, the rate <strong>of</strong> tax is varied, the rate <strong>of</strong> tax on the supply <strong>of</strong> those goods or services<br />
shall be varied with respect to the remaining part <strong>of</strong> the contract as from the date <strong>of</strong> the<br />
variation. 51*<br />
* Please refer to endnotes at Appendix Page 13 <strong>of</strong> 107
Change language