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

MRA The Value Added Tax Act 74
1 MRA Act 2004 – Section 7 deleted.
VAT Act 1998 :-
7. Commissioner for Value Added Tax
2 FA 2006 – Section 15A added w.e.f 01.10.06.
APPENDIX I
Endnotes
3 FA 15/2006 – Section 26 deleted and replaced w.e.f 01.07.06.
VAT Act 1998 :-
26. Surcharge for non-submission of return by due date
4 FA 15/2006 – Section 26A added w.e.f 01.07.06.
5 FA 15/2006 – Section 27A added w.e.f 01.07.06.
6 FA 28/2004 - Section 32A added w.e.f 26.08.04.
7 FA 15/2006 – Section 34A added w.e.f 01.07.06.
8 FA 25/2000 - Section 36A added w.e.f 11.08.00.
9 FA 23/2001 – Heading of PART VIII amended w.e.f 20.02.03.
VAT Act 1998 :- ASSESSMENTS, OBJECTIONS AND APPEALS
10 MRA Act 2004 - Director-General replacing Commissioner.
VAT Act 1998 :- Commissioner may make assessments.
11 FA 15/2006 – Section 37A added w.e.f 01.10 .06.
12 MRA Act 2004 - PART IXA Deleted.
FA 23/2001- PART IXA added w.e.f 01.01.2002.
PART IXA – COMMISSIONER, LARGE TAXPAYER DEPARTMENT
48A. Interpretation of Part IX A
48B. Administration of Value Added Tax enactments by Commissioner, Large Taxpayer Department
13 FA 2007 - The heading of “PART X - VAT RELATING TO BONDED WAREHOUSES,
FREEPORT ZONE, EXPORT PROCESSING ZONES AND DUTY FREE SHOPS” deleted and replaced.
w.e.f 22.08.07.
14 FA 15/2006 – Section 51 deleted w.e.f 01.10.06.
VAT Act 1998:-
VAT relating to an export processing zone
15 FA 15/2006 – Section 52 deleted w.e.f 01.10.06.
VAT relating to a pioneer status enterprise
16 FA 15/2006 – Section 53 deleted and replaced w.e.f 01.07.06.
VAT Act 1998:-
53. VAT relating to a duty free shop
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