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

MRA The Value Added Tax Act 86
MRA Act 2004 - Section 40 amended .
FA 23/2001 - Section 40 amended w.e.f 07.08.01
Representations to Assessment Review Committee
Any person who is aggrieved by a decision of the Commissioner -
(a) as to whether or not a supply of goods or services is a taxable supply;
(b) relating to the registration or cancellation of registration of any person;
(c) under section 38(4) and (5), 39 or 67,
may lodge written representations with the Secretary, Assessment Review Committee, in accordance with
section 8E of the Unified Revenue Act 1983.
VAT Act 1998 :-
40. Appeals
Any person who is aggrieved by a decision of the Commissioner -
(a) as to whether or not a supply of goods or services is a taxable supply;
(b) relating to the registration or cancellation of registration of any person;
(c) under section 38(4) and (5), 39 or 67,
may appeal to the Tribunal in accordance with the Tax Appeal Tribunal Act 1984.
144 FA 23/2001 - Section 41 amended w.e.f 07.08.01.
VAT Act 1998 :- Except in proceedings on appeal before the Tribunal –
(a)
(b)
no assessment under section 37, decision under section 38(4) or (5), determination
under section 39, an agreement under section 61 or a notice under section 67, shall
be disputed in any court or in any proceedings either on the ground that the person
affected is not liable to tax or the amount of tax due and payable is excessive or on
any other ground; and
every such assessment, decision, determination, agreement or notice, shall be final
and conclusive.
145 MRA Act 2004 - Director-General replacing Commissioner.
146 FA 18/2003 - Subsection (1) amended w.e.f 21.07.03.
VAT Act 1998 :- (1) The Government shall have, in respect of any tax payable under this Act and so long as
the tax is not paid in full or the tax liability is discharged, a privilege on all immovable properties belonging
to the person by whom the tax is payable.
147 MRA Act 2004 - Director-General replacing Commissioner.
148 MRA Act 2004 - Director-General replacing Commissioner.
149 MRA Act 2004 – PART IXA deleted.
FA 23/2001 - PART IXA replaced w.e.f 01.01.02
PART IXA – COMMISSIONER ,LARGE TAXPAYER DEPARTMENT
48A. Interpretation of Part IXA
In this Part –
“Commissioner, Large Taxpayer Department” means the Commissioner, Large Taxpayer Department
referred to in section 8B of the Unified Revenue Act 1983.
“large taxpayer” has the same meaning as in Section 8B of the Unified Revenue Act 1983.
48B. Administration of Value Added Tax enactments by Commissioner, Large Taxpayer Department
Page 86 of 107