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

MRA The Value Added Tax Act 54
(6) The Tax Appeal Tribunal Act 1984 is amended -
(a)
in section 4, in subsection (3), by adding immediately after paragraph
(g) the following new paragraph -
(h)
in the case of liability to value added tax under the Value
Added Tax Act 1998 -
(i) where he is a registered person, submit all returns and
statements due and pay the amount of any tax shown on
those returns and statements together with any
surcharge and any penalty due and the specified
amount; or
(ii) in any other case, pay the specified amount.
(b) in section 6, in subsection (5) (b), by deleting the words “and the Hotel
and Restaurant Tax Act 1986” and replacing them by the words “, the
Hotel and Restaurant Tax Act 1986 and the Value Added Tax Act
1998”; and
(c) in the Schedule, by adding the following -
The Value Added Tax Act 1998
(7) The Unified Revenue Act 1983 is amended in the Schedule -
75. Repeal and savings
(a) in PART I, by deleting the words “Commissioner for Sales Tax” and
replacing them by the words “Commissioner for Value Added Tax”;
and
(b) in PART II, in paragraph (a), by adding the following -
The Value Added Tax Act 1998
(1) The following enactments are repealed -
(a) The Sales Tax Act 1982;
(b)
The Sales Tax Regulations 1982; and
(c) The Sales Tax (Exemptions) Regulations 1983.
(2) Notwithstanding subsection (1), the enactments specified in that subsection
shall be deemed to be still in force in relation to any matter arising under those enactments in
respect of any period prior to the appointed day.
76. Commencement
(1) Subject to subsection (2), this Act shall come into force on 1 July 1998.
* Please refer to endnotes at Appendix Page 54 of 107