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

MRA The Value Added Tax Act 76
FA 25/2000 – Paragraph (b) amended w.e.f 07.08.2000.
(b) includes any surcharge under section 26 and any penalty under sections
24 (9), 27 and 67; but
VAT Act 1998:- includes any surcharge under section 26 and any penalty under sections
27 and 67; but
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FA 2006 – Definition deleted w.e.f 01.10.06.
VAT Act 1998 :-
“traveller” has the same meaning as in the Customs Regulations 1989;
FA 23/2001 – Definition deleted w.e.f 07.08.01.
VAT Act 1998:-
“Tribunal” means the Tax Appeal Tribunal established under the Tax Appeal Tribunal Act 1984;.
40
FA 2006 – Definition Repealed and replaced w.e.f 01.10.06.
VAT Act 1998 :-
“visitor” has the same meaning as in the Customs Regulations 1989.
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FA 20/2002 – New subsection (4) added w.e.f 01.10.02; the existing subsection (4) renumbered (5).
VAT Act 1998: - Notwithstanding the other provisions of this section, the Minister may, by regulations,
make provision with respect to the time at which a supply is to be treated as taking place in cases where it is
a supply of goods or services for a consideration, the whole or part of which, is payable periodically or from
time to time, or at the end of any period.
FA 18/2003 - Subsections (3) (4) and (5) deleted w.e.f 21.07.03.
FA 20/2002 – Subsection (3), (4) and (5) added as follows :
(3) Subject to subsection (4), this Act shall apply to –
(a) any person engaged in any business or profession specified in Part I of the Tenth
Schedule as from 1 October 2002;
(b) any person engaged in any business specified in Part II of the Tenth Schedule as from
10 January 2003.
(4) Section 15(2) (a) (i) shall apply to any person engaged in any business or profession
specified in Part I of the Tenth Schedule as from 1 September 2002.
(5) Section 15(2)(a)(ii) shall apply to any person engaged in any business specified in Part II of
the Tenth Schedule as from 1 December 2002.
43 MRA Act 2004 – Section 7 deleted.
VAT Act 1998:-
7. Commissioner for Value Added Tax
For the due administration of this Act, there shall be a Commissioner for Value Added Tax who shall
be a public officer and who shall be assisted by such other officers as may be necessary.
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FA 14/2005 - Subsection (2) amended w.e.f 21.04.05.
VAT Act 1998:-
Except for the purposes of administering this Act or any other revenue law or where so authorised to do
so by the Minister, no officer shall communicate to any person any matter relating to this Act and any
regulations made thereunder.
MRA Act 2004 - Director-General replacing Commissioner.
FA 2008 - Section 9(5) amended by deleting the words “or excise duty” wherever they appear
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