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

MRA The Value Added Tax Act 41
53. VAT relating to a duty free shop or shop under the Deferred Duty and Tax
Scheme 155
(1) Notwithstanding the other provisions of this Act, no VAT shall be payable -
(a)
(aa)
(b)
(c)
on any goods imported for sale in a duty free shop;
on jewellery manufactured by a VAT registered company and supplied
to a duty free shop; 156*
on any goods supplied by a registered person to a duty free shop for
sale; and 157*
on any goods supplied to a passenger by an operator of a duty free
shop.
(2) No VAT shall be payable on -
(a)
any goods imported for sale in; or
(b) jewellery manufactured by a VAT registered company and supplied
to,
a shop operating under the Deferred Duty and Tax Scheme referred to in section 22 of the
Customs Act. 158 PART XA - SOLIDARITY LEVY 159*
53A
Purpose of solidarity levy
The purpose of the solidarity levy raised under this Part shall be to finance the
Empowerment Programme referred to in the 2006-2007 Budget Speech
53B. Liability to solidarity levy
(1) Subject to other provisions of this Part, every operator shall be liable to pay to
the Director-General a solidarity levy calculated on his turnover at the rate specified in Part II
of the Eleventh Schedule.
(2) The levy under this Part shall be raised in respect of the 4 financial years
ending 30 June 2010.
(3) The liability to solidarity levy shall be suspended in respect of the taxable
period from 1 January 2009 to 30 June 2010. 160 *
53C. Payment of solidarity levy
Every operator shall, after the end of every taxable period, within such time as may be
prescribed, pay to the Director-General, in respect of that period, the levy in such manner as
may be approved by the Director-General.
53D
Circumstances in which no levy is payable
* Please refer to endnotes at Appendix Page 41 of 107