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

MRA The Value Added Tax Act 78
(b) whose turnover of taxable supplies exceeds or is likely to exceed any of the amounts corresponding to
any of the periods, specified in the Sixth Schedule,
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MRA Act 2004 - Director-General replacing Commissioner.
FA 20/2002 – New subsection (2) added; subsection (2)(a)(i) w.e.f 01.09.02 and subsection (2)(a)(ii) w.e.f
01.12.02.
The existing subsection (2), (3) and (4) renumbered (3), (4) and (5) respectively.
FA 18/1999 - Subsection (2) added w.e.f 01.09.1999 :-
Where the turnover of a person is made up exclusively of supplies which are zero-rated, that person shall
not be bound to apply for registration under this section.
The existing subsection (2) and (3) renumbered (3) and (4) respectively.
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FA 2006 – Subsection (2) (a) (i) Repealed and replaced w.e.f 01.10.06.
FA 20/2002 –
(2) (a) Notwithstanding section 16, every person engaged in –
(i) any business or profession specified in Part I of the Tenth Schedule and whose turnover of
taxable supplies does not exceed or is not likely to exceed any of the amounts
corresponding to any of the periods specified in the Sixth Schedule; or
FA 2006 – Subsection (2A) added w.e.f 01.10.06.
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FA 2007 - Subsection (3) repealed and replaced by the following subsection w.e.f 22.08.07.
VAT Act 1998 :-
(3) Where the turnover of a person is made up exclusively of supplies which are zero-rated, that person
shall not be bound to apply for registration under this section.
MRA Act 2004 - Director-General replacing Commissioner.
FA 2006 – Section 15A added w.e.f 01.10.06.
MRA Act 2004 - Director-General replacing Commissioner.
MRA Act 2004 - Director-General replacing Commissioner.
MRA Act 2004 - Director-General replacing Commissioner.
MRA Act 2004 - Director-General replacing Commissioner.
FA 20/2002 – Paragraph (b) amended w.e.f 10.08.02.
Act 2 /1998 :- submit a return and pay all tax due including the tax due on any
goods forming part of the assets of the business; and
MRA Act 2004 - Director-General replacing Commissioner.
FA 18/2003 - Subsection (3) amended w.e.f 21.07.03.
FA 20/2002 - New subsection (3) added and existing subsection (3) and (4) renumbered (4) and (5)
respectively ,w.e.f 01.07.02.
Subsection (2) (c) shall not apply to the business specified in item 6 (b) (ii) of
the Fifth Schedule and items I of the Part II of the Tenth Schedule.
VAT Act 1998:- Every record under subsection (1) or (2) shall be kept for a period of at least 5 years after
the completion of the transaction to which it relates.
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FA 20/2002 - Existing subsection (3) renumbered subsection (4).
FA 20/2002 - Existing subsection (4) renumbered subsection (5).
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