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> 49<br />
69A. Rulings 171 *<br />
(1) Any person, who in the course or furtherance <strong>of</strong> his business, makes taxable<br />
supplies, may apply to the Director-General for a ruling as to the application <strong>of</strong> this <strong>Act</strong> to<br />
any <strong>of</strong> the supplies made to him or made by him.<br />
(2) An application under this section shall be in writing and shall –<br />
(a)<br />
(b)<br />
(c)<br />
(d)<br />
include full details <strong>of</strong> the transaction relating to the supply together<br />
with all documents relevant to the transaction;<br />
specify precisely the question as to which the ruling is required;<br />
give a full statement setting out the opinion <strong>of</strong> that person as to the<br />
application <strong>of</strong> this <strong>Act</strong> to that supply; and<br />
be accompanied by such fee as may be prescribed.<br />
(3) <strong>The</strong> Director-General shall, within 30 days <strong>of</strong> the receipt <strong>of</strong> an application<br />
under this section, give a ruling on the question on the applicant.<br />
(4) Subject to subsection (5), a ruling under this section shall be binding upon<br />
the Director-General.<br />
(5) Where there is any material difference between the actual facts relating<br />
to the transaction and the details contained in the application, the ruling shall not be binding<br />
upon the Director-General.<br />
(6) A ruling under this section shall be published by the Director-General in<br />
such manner as he thinks fit except that the identity <strong>of</strong> the person to whom the ruling<br />
relates shall not be indicated in the publication.<br />
(7) Subject to subsection (8), any person may rely upon a ruling published<br />
under subsection (6) as a statement binding on the Director-General with respect to the<br />
application <strong>of</strong> this <strong>Act</strong> to the facts set out in that ruling.<br />
(8) <strong>The</strong> Director-General may publish a notice in the Gazette to the effect that a<br />
ruling which he has previously published shall cease to be binding with effect from a date<br />
which shall not be earlier than the date <strong>of</strong> the notice.<br />
69B. Statement <strong>of</strong> Practice 172*<br />
<strong>The</strong> Director - General shall, from time to time, issue and publish Statements <strong>of</strong> Practice in<br />
relation to the application <strong>of</strong> specific provisions <strong>of</strong> this <strong>Act</strong>.<br />
70. Jurisdiction <strong>of</strong> Magistrate<br />
(1) Notwithstanding -<br />
* Please refer to endnotes at Appendix Page 49 <strong>of</strong> 107
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