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

MRA The Value Added Tax Act 77
and replacing them by the words “, excise duty or MID levy” shall be deemed to have come into operation on 7
June 2008.
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MRA Act 2004 - Director-General replacing Commissioner.
FA 2006 – Subsection (9) Repealed and replaced w.e.f 01.10.06.
FA 20/2002 - Subsection (9) added w.e.f 01.10.02.
(9) Notwithstanding the other provisions of this section, where any goods
specified in the Part II of the Seventh Schedule are supplied at the stage in the chain of distribution
immediately before the retail stage, the supply shall be deemed to have been made at the retail stage and
VAT on such supply shall be charged on such value as includes the retail margin.
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FA 20/2002 - Existing provisions numbered subsection (1) w.e.f 01.07.02.
FA 18/1999 – Existing provisions amended w.e.f 07.09.98.
VAT Act 1998: -
VAT shall be charged at the rate specified in the Fourth Schedule and shall be charged -
(a) on any taxable supply by reference to the value of the supply as determined under section 12;
and
(b) on the importation of any goods, other than those specified in the First Schedule, by reference
to the value of the goods as determined under section 13
FA 20/2002 - Subsection (2) added w.e.f 01.07.02.
FA 20/2002 - Subsection (3) added w.e.f 01.07.02.
FA 20/2002 - Subsection (4) added w.e.f 01.07.02.
FA 20/2002 - Subsection (6) replaced w.e.f 01.10.02.
FA 18/1999 - Subsection (6) added w.e.f 07.09.98 :–
Where a registered person makes a supply of any of the goods specified in the Seventh Schedule and the
supply is made in such quantities as are appropriate to sales by retail, VAT shall be calculated on such
value of the supply as excludes the retail margin.
FA 20/2002 - Subsection (7) added w.e.f 01.10.02.
55 FA 2008 - Section 13 – amended:
(i)
in paragraph (a) by deleting the word “and”;
(ii) by adding after paragraph (b), the following paragraph, the full stop at the end of paragraph
(b) being deleted and replaced by the words “; and” -
(c) the MID levy.
shall be deemed to have come into operation on 7 June 2008.
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FA 18/2003 - Subsection (1) amended w.e.f 21.07.03.
VAT Act 1998: -
Where a person who does not belong in Mauritius makes a supply of services which are performed or
utilised in Mauritius, to a registered person, then all the same consequences shall follow under this Act as if
the registered person had himself supplied the services in Mauritius and that supply were a taxable supply.
FA 2006 – Subsection (1) (b) Repealed and replaced w.e.f 01.10.06.
VAT Act 1998 :-
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