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 ...
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MRA <strong>The</strong> <strong>Value</strong> <strong>Added</strong> <strong>Tax</strong> <strong>Act</strong> 39<br />
(4) Where a privilege is inscribed under this section, it shall take effect from the<br />
date <strong>of</strong> the inscription.<br />
(5) Where any tax in respect <strong>of</strong> which an inscription has been taken under this<br />
section is paid in full or the tax liability is discharged, the Director-General shall forthwith<br />
send to the Conservator <strong>of</strong> Mortgages a request in a form as may be prescribed to erase the<br />
inscription.<br />
(6) <strong>The</strong> inscription <strong>of</strong> a privilege under this section shall be erased by the<br />
Conservator <strong>of</strong> Mortgages at the request <strong>of</strong> the Director-General.<br />
(7) Any inscription or erasure <strong>of</strong> inscription which is required to be taken or made<br />
under this section shall be free from stamp duty under the Stamp Duty <strong>Act</strong> 1990 or<br />
registration dues leviable under the Registration Duty <strong>Act</strong> or any other costs.<br />
46. Uninscribed privilege<br />
(1) Notwithstanding section 45, but subject to subsection (2), the privilege for the<br />
recovery <strong>of</strong> taxes under Articles 2148 and 2152 <strong>of</strong> the Code Napoleon shall operate on<br />
account <strong>of</strong> tax payable under this <strong>Act</strong> independently <strong>of</strong> and without the necessity for<br />
inscription, upon -<br />
(a)<br />
(b)<br />
(c)<br />
personal property wherever found;<br />
the proceeds <strong>of</strong> the sale <strong>of</strong> immovable property; and<br />
the crops, fruits, rents and revenues,<br />
belonging to the person owing the tax.<br />
(2) <strong>The</strong> privilege conferred under subsection (1) shall operate only in respect <strong>of</strong><br />
tax payable for a period <strong>of</strong> 12 months, at the discretion <strong>of</strong> the Director-General, and shall<br />
rank immediately after the privilege for judicial costs. 148*<br />
47. Contrainte<br />
(1) Where any tax is payable under this <strong>Act</strong>, the Director-General may apply to a<br />
Judge in <strong>Chamber</strong>s for an order (Contrainte) to issue against the debtor.<br />
(2) Any order issued under subsection (1) shall -<br />
(a)<br />
(b)<br />
be served on the debtor; and<br />
be executory.<br />
(3) Any debtor aggrieved by an order issued under subsection (1) may, within 21<br />
days <strong>of</strong> the service <strong>of</strong> the order, appeal to the Supreme Court.<br />
* Please refer to endnotes at Appendix Page 39 <strong>of</strong> 107
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