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

MRA The Value Added Tax Act 6
"excise duty" means the excise duty chargeable under the Excise Act 1994 on the
excisable goods specified in Part I of the First Schedule to that Act;
"exempt supply" means a supply of such goods or services exempted from the
payment of VAT as are specified in the First Schedule;
[“export enterprise” ] Definition deleted 32*
[“export processing zone” ] Definition deleted 33*
“freeport zone” has the same meaning as in the Freeport Act 1992;
"goods”-
(a) means any movable or immovable property; and
(b) includes animals; but
(c) does not include money;
“hire purchase agreement” has the same meaning as in the Hire Purchase and Credit
Sale Act;
“import” means bring or cause to be brought within Mauritius;
“input tax”, in relation to a taxable person, means -
(a) VAT charged on the supply to him of any goods or services; and
(b) VAT paid by him on the importation of any goods,
being goods or services used or to be used in the course or furtherance of his business;
“input tax allowable” means the input tax allowable under section 21;
“invoice” -
(a) means a document notifying an obligation to make payment; and
(b) includes any document similar to an invoice; but
(c) does not include a VAT invoice;
“local authority” has the same meaning as in the Local Government Act 1989;
“MID levy” 34 * means the MID levy chargeable under section 3A of the Excise Act;
“Minister” means the Minister to whom responsibility for the subject of finance is
assigned;
“money” includes currencies whether of Mauritius or any other country but does not
* Please refer to endnotes at Appendix Page 6 of 107