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

MRA The Value Added Tax Act 7
include a collector’s piece, investment article or item of numismatic interest;
“non-resident”, 35 *
(a) in the case of an individual, means a person –
(i)
(ii)
whose permanent place of abode is outside Mauritius; and
who is outside Mauritius at the time the services are supplied;
(b) in the case of any other person –
(i)
(ii)
(iii)
means a person whose centre of economic interest is located outside
Mauritius; and
includes a company incorporated in Mauritius in so far as its banking
transactions carried out through a permanent establishment outside
Mauritius are concerned; but
does not include a company incorporated outside Mauritius in so far as
its banking transactions carried out through a permanent establishment
in Mauritius are concerned;
“officer” means an officer of the Authority; 36*
“output tax”, in relation to a taxable person, means VAT on the taxable supplies he
makes in the course or furtherance of his business;
“person” includes any société, trust, economic entity or similar organisation, club or
association, Ministry or Government department and any local authority;
“qualified auditor” has the same meaning as in the Companies Act 1984;
“quarter” means a period of 3 months ending at the end of March, June, September or
December;
“registered person” means a person who is registered under section 15 or 16;
“record” -
(a) means a record specified in section 19; and
(b) includes copies of VAT invoice specified in section 20;
“return” means a return specified in section 22;
“services” means anything which is not goods or money;
“société” -
* Please refer to endnotes at Appendix Page 7 of 107