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

MRA The Value Added Tax Act 47
provide for any tax that is or may become due and payable by the
taxable person; and
(c)
do everything that is required to be done by a taxable person under this
Act.
(2) Any appointed person who, without reasonable cause or justification, fails to
comply with any of the requirements of subsection (1) shall be personally liable to pay any
tax that is or may become due and payable and shall commit an offence.
65. Refund of tax
(1) Any person other than a taxable person may, within 3 years of the date of
payment of the tax, make an application to the Director-General, in a form approved by the
Director-General, for a refund of tax paid at importation, where - 166*
(a)
(b)
(c)
the tax was paid in error;
the goods are found to be defective and are subsequently exported under
Customs control; or
the person subsequently benefits from a duty remission.
(2) Subject to subsection (3), where the Director-General is satisfied that the
applicant is entitled to a refund, he shall proceed to make the refund.
(3) No refund of tax which is less than 250 rupees or such other amount as may be
prescribed shall be made.
66. Exempt bodies or persons
(1) Any body or person specified in Column 1 of the Ninth Schedule shall be exempted
from the payment of VAT in respect of goods or services corresponding to the body or person
specified in Column 2 of that Schedule. 167*
(2) Where goods or services are supplied pursuant to subsection (1), the registered person
shall not charge VAT on the goods or services supplied nor shall any element of VAT be
added to the price of those goods or services. 168 *
67. Erroneous refund, exemption or reduction
(1) Where any person has benefited through error from a refund, exemption or
reduction of tax, he shall be liable to pay the amount of tax which has been erroneously
refunded, exempted or reduced.
(2) The Director-General may, by written notice, order the person under
subsection (1) to pay, within 28 days of the date of the notice, the tax which has been
erroneously refunded, exempted or reduced, together with the appropriate interest under
section 27A(1)(c)(i). 169*
* Please refer to endnotes at Appendix Page 47 of 107