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

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MRA The Value Added Tax Act 50 (a) (b) section 114(2) of the Courts Act; and section 72(5) of the District and Intermediate Courts (Criminal Jurisdiction) Act, a Magistrate shall, subject to subsection (2), have jurisdiction to try an offence under this Act or any regulations made thereunder and may impose any penalty provided by this Act. (2) The prosecution of an offence under any of the sections of this Act specified in the Fourth Schedule to the Mauritius Revenue Authority Act 2004 shall take place, at the discretion of the Director of Public Prosecutions, before a Judge sitting without a jury, the Intermediate Court or a District Court. 173 * 71. Burden of proof (1) Notwithstanding any other enactment, the burden of proof that any tax has been paid, or any supply of goods or services, or any person, is exempt from tax shall lie on the person - (a) (b) (c) liable to pay the tax; claiming that the tax has been paid; or claiming that he is, or the supply of the goods or services is, exempt from tax. (2) In any action or proceedings arising out of the seizure of any goods under this Act, the burden of proving that the seizure is illegal shall lie on the person making the allegation. 72. Regulations (1) The Minister may - (a) make such regulations as he thinks fit for the purposes of this Act; (b) by regulations – (i) (ii) prescribe any matter which may or is required to be prescribed under this Act; or amend the First Schedule, the Second Schedule and the Third Schedule. (2) Any regulations made under this section may provide for - (a) the proper implementation of any International Convention, * Please refer to endnotes at Appendix Page 50 of 107
MRA The Value Added Tax Act 51 Treaty or Agreement to which Mauritius is a contracting party; or (b) the levying of fees and charges. 174* 73. Transitional provisions 175* (1) Notwithstanding this Act, where a person becomes liable to be registered as a registered person under this Act pursuant to the amendment made to the Sixth Schedule by section 31(y) of the Finance Act 2006, he shall, subject to the other provisions of this section, not later than 15 October 2006, submit to the Director-General, a certified inventory of - (a) (b) his trading stocks as at 30 September 2006; and capital goods, being plant, machinery or equipment of a capital nature, acquired within a period not exceeding 3 months immediately preceding 1 October 2006, showing, where applicable, the amount of VAT paid or payable thereon. (2) Subject to subsection (3) and to section 21(2), where a person has submitted a certified inventory under subsection (1), he may take credit of the VAT paid or payable on his trading stocks and capital goods - (a) (b) where his taxable period is a quarter, 50 per cent of the amount of VAT in his return for each of the second and third taxable periods; or where his taxable period is a month, 50 per cent of the amount of VAT in his return for each of the third and sixth taxable periods. (3) No credit under subsection (2) shall be allowed, unless - (a) (b) (c) the inventory referred to in subsection (1) has been submitted; the VAT on the trading stocks was paid or payable within a period not exceeding 3 months immediately preceding 1 October 2006; and the VAT paid or payable is substantiated by receipts or invoices issued by VAT registered persons or by customs import declarations. (4) The person shall, together with the inventory referred to in subsection (1), submit a statement specifying - (a) the amount of VAT which relates to - (i) (ii) capital goods, being plant, machinery or equipment of a capital nature; and other taxable goods used to make taxable supplies; * Please refer to endnotes at Appendix Page 51 of 107
Page 1 and 2: MRA The Value Added Tax Act 1 VALUE
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Value Added Tax Act 1998 - The Mauritius Chamber of Commerce ...

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