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

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MRA The Value Added Tax Act 2 VALUE ADDED TAX ACT (Consolidated Version with amendments to 16 April 2009) ARRANGEMENT OF SECTIONS Section PART I- PRELIMINARY 1. Short title 2. Interpretation 3. Meaning of business 4. Meaning of supply 5. Time of supply 6. Application of the Act PART II - ADMINISTRATION 7. [Commissioner for Value Added Tax] Deleted 1* 8. Confidentiality PART III - LIABILITY TO VALUE ADDED TAX 9. Charge to value added tax 10. Rate of VAT 11. Zero-rating 12. Value of taxable supplies 13. Value of imported goods 14. Reverse charge on supply of services received from abroad PART IV - REGISTRATION 15. Compulsory registration 15A Penalty for failure to apply for compulsory registration 2* 16. Voluntary registration 17. Certificate of registration 18. Cancellation of registration PART V - RECORD AND VAT INVOICE 19. Record 20. VAT invoice PART VI - RETURN, PAYMENT AND REPAYMENT OF TAX 21. Credit for input tax against output tax 22. Return and payment of tax 23. Tax liability prior to date of registration * Please refer to endnotes at Appendix Page 2 of 107
MRA The Value Added Tax Act 3 24. Repayment of tax 25. Change in taxable period 26. Penalty for non-submission of return by due date 3* 26A. Penalty for failure to join electronic system 4* 27. Penalty for late payment of tax 27A. Interest on tax unpaid or amount repaid or refunded in excess 5* PART VII - POWERS OF DIRECTOR-GENERAL 28. Power to require information 29. Obligation to furnish information 30. Use of computer system 31. Production of books and records 32. Power to inspect books, records and goods 32 A. Power to access computers and other electronic services 6* 33. Time limit to require information, books or records 34. Power to require security 34A. Power to waive penalty or interest 7* 35. Warrant to search and seize 36. Proceedings for temporary closing down of business 36A Anti-avoidance provisions 8* PART VIII - ASSESSMENTS, OBJECTIONS AND REVIEW OF ASSESSMENTS 9* 37. Director-General may make assessments 10* 37A. Penalty on amount claimed in assessment 11* 38. Objection to assessments 39. Determination of objections 40. Representations to Assessment Review Committee 41. Conclusiveness of assessments PART IX - RECOVERY OF TAX 42. Priority for VAT charged by a registered person 43. Recovery of tax by attachment 44. Recovery of tax by distress and sale 45. Inscribed privilege 46. Uninscribed privilege 47. Contrainte 48. No limitation of action for recovery of tax PART IXA – [COMMISSIONER, LARGE TAXPAYER DEPARTMENT ] Deleted 12* 48A. Deleted 48B Deleted * Please refer to endnotes at Appendix Page 3 of 107
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