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

MRA The Value Added Tax Act 75
17 FA 15/2006 – PART XA added w.e.f 01.07.06.
18 FA 15/2006 – Section 53A added w.e.f 01.07.06.
19 FA 15/2006 – Section 53B added w.e.f 01.07.06.
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FA 15/2006 – Section 53C added w.e.f 01.07.06.
FA 15/2006 – Section 53D added w.e.f 01.07.06.
FA 15/2006 – Section 53E added w.e.f 01.07.06.
FA 15/2006 – Section 53F added w.e.f 01.07.06.
FA 2007 - Section 53G repealed and replaced w.e.f 22.08.07.
FA 15/2006 – Section 53G added w.e.f 01.07.06.
53G Recovery of levy
FA 15/2006 – Section 53H added w.e.f 01.07.06.
FA 18/1999 - Section 69A added w.e.f 01.09.1999.
MRA Act 2004 - Definition added..
MRA Act 2004 – Definition deleted .
VAT Act 1998 :-
"Commissioner" means the Commissioner for Value Added Tax;
MRA Act 2004 – Definition deleted .
FA 23/2001 - Definition added w.e.f 07.08.2001.
“Committee” means the Assessment Review Committee set up under section 8E of the Unified Revenue Act
1983
MRA Act 2004 – Definition deleted .
VAT Act 1998 :-
"Customs" means the Customs and Excise Department;
MRA Act 2004 - Definition added.
FA 15 /2006 – Definition deleted w.e.f 01.10.06.
VAT Act 1998 :-
“export enterprise” has the same meaning as in the Industrial Expansion Act 1993;
FA 15 /2006 – Definition deleted w.e.f 01.10.06.
VAT Act 1998 :-
“export processing zone” has the same meaning as in the Industrial Expansion Act 1993;
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FA 2008 – New definition added - shall be deemed to have come into operation on 7 June 2008.
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FA 14/2005 - Definition added w.e.f 01.07.05.
MRA Act 2004 – Definition deleted and replaced.
VAT Act 1998 :-
“officer” means a public officer posted to the VAT Department;
FA 2006 – Paragraph (b) Repealed and replaced w.e.f 01.10.06.
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