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

MRA The Value Added Tax Act 79
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FA 18/2003 - Subsection (7) amended w.e.f 21.07.03.
FA 20/2002 - Subsection (7) added w.e.f 01.07.02 :-
This section shall not apply to the business specified in item 6(b)(ii) of the Fifth Schedule and items I of
Part II of the Tenth Schedule.
FA 18/1999 - Paragraph (a) amended w.e.f 01.09.99.
Act No. 2 /1998:- goods or services used or consumed to produce an exempt supply;
FA 28/2004 - Paragraph (e) amended w.e.f 01.10.04.
FA 18/1999 - Paragraph (e) amended w.e.f 01.09.99 :-
petroleum oils and other oils or preparations of heading No. 27.10 of Part I of the First Schedule to the
Customs Tariff Act, except those for resale and except those for resale and except gas oils and fuel oils for
use in stationary engines; and boilers; and
VAT Act 1998:-
petroleum oils and other oils or preparations of heading No. 27.10 of Part I of the First Schedule to the
Customs Tariff Act, except gas oils and fuel oils for use in stationary engines; and
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The Financial Services Act 2007 – Section 97_ Consequential amendments Item (14) - A reference in any
enactment to the Financial Services Development Act 2001 shall be construed as a reference to the
Financial Services Act 2007.
FA 14/2005 - Paragraph (g) replaced w.e.f 01.07.05.
FA 20/2002 – Paragraph (g) added w.e.f 10.01.03 :- goods and services used by banks, or services provided
by banks, holding a category 1 Banking Licence under the Banking Act
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Section 97_ Consequential amendments Item (14) - A reference in any enactment to the Financial Services
Development Act 2001 shall be construed as a reference to the Financial Services Act 2007.
FA 14/2005 – Paragraph (ga) added w.e.f 01.07.05.
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FA 18/2003 - Paragraph (h) added w.e.f 01.10.03
FA 18/1999 - Subsection (3) replaced by subsection (3) (a), (b) and (c) w.e.f 01.09.99.
VAT Act 1998:- Where goods or services are used partly for taxable supplies and partly for exempt
supplies, the credit shall be allowed in such proportion as is specified in the Seventh Schedule.
FA 23/2001 - Subsection (3)(b) amended w.e.f 11.08.01.
FA 18/1999 :- Subject to paragraphs (c) where goods or services are used to make both taxable supplies
and exempt supplies, the credit in respect of those goods or services shall be allowed in the proportion of
the value of taxable supplies to total turnover on the basis of –
(i)
(ii)
in the case of a new business, the estimated figures for the current
accounting year; or
in any other case, the actual figures for the previous accounting year.
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FA 2008 - Section 21(3)(c) amended by deleting the words “paragraph (b)(i)” and replacing them by the
words “paragraph (b)” - shall come into operation on 1 July 2009 in respect of input tax taken in taxable period
commencing 1 July 2008 and onwards.
FA 23/2001- Paragraph (d) added w.e.f 11.08.01.
MRA Act 2004 - Director-General replacing Commissioner.
FA 14/2005 - Subsection (6) amended w.e.f 21.04.05.
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