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

MRA The Value Added Tax Act 87
(1) Notwithstanding the other provisions of this Act or any regulations made thereunder, the
Commissioner, Large Taxpayer Department shall administer the Value Added Tax enactments in so far as
they relate to large taxpayers.
(2) Where, according to the records of the Commissioner for Value Added Tax, a person qualifies as a
large taxpayer -
(a) the Commissioner for Value Added Tax, shall -
(i)
(ii)
transfer all accounts, returns, assessments and other documents in respect
of that person, to the Commissioner, Large taxpayer Department; and
as from the date of transfer under subparagraph (i), cease to administer
value added tax in relation to that person; and
(b)
the Commissioner, Large Taxpayer Department, shall, as from the date of transfer
under subparagraph (a), administer value added tax in respect of that person.
(3) Where, in respect of a period of 12 taxable periods, a person qualifies as a large
taxpayer, he shall -
(a)
(b)
(c)
immediately notify in writing the Commissioner for Value Added Tax of that fact;
immediately after the end of the twelfth taxable period and thereafter, submit his
return and pay the tax due, if any, to the Commissioner, Large Taxpayer
Department; and
discharge all his obligations under the Value Added Tax enactments towards the
Commissioner, Large taxpayer Department.
FA 25/2000 – Section 48A (1) amended w.e.f 11.08.2000 :-
Notwithstanding sections 22, 26 and 27, where in respect of a taxable period, a person submits a single return for
both VAT and PAYE or a return for VAT PAYE to the Commissioner of Inland Revenue under section 8B of the
Unified Revenue Act 1983 and pays tax, if any, in accordance with that section, he shall be deemed to have
submitted and paid tax, if any, to the Commissioner under this Act for that period
FA 18/1999 - PART IXA added w.e.f date of proclamation(not proclaimed)
PART IXA – COMMISSIONER OF INLAND REVENUE
48A. Submission of return and payment of tax
(1) Notwithstanding sections 22, 26 and 27, where in respect of a taxable period, a person submits a single
return for both VAT and PAYE to the Commissioner of Inland Revenue under section 8B of the Unified
Revenue Act 1983 and pays tax, if any, in accordance with that section, he shall be deemed to have
submitted and paid tax, if any, to the Commissioner under this Act for that period.
(2) For the purposes of this section, “PAYE” has the same meaning as in the Income Tax Act
1995.
48B. Power to require information and production of books and records
Without prejudice to section 33(2) of this Act and to sections 7A and 8 of the Unified Revenue Act 1983, where, in
respect of a period, the Commissioner of Inland Revenue is satisfied that a person has complied with the
requirements of the provisions of section 8C of the unified Revenue Act 1983, that person shall be deemed to have
complied with the requirements under section 28, 29, 31 or 32, as the may be, for that period.
150 FA 2007 PART X amended by deleting the heading “PART X - VAT RELATING TO BONDED
WAREHOUSES, FREEPORT ZONE, EXPORT PROCESSING ZONES AND DUTY FREE
SHOPS” and replacing it by the following heading -
PART X - VAT RELATING TO BONDED WAREHOUSES, FREEPORT ZONE AND DUTY FREE
SHOPS OR SHOPS UNDER THE DEFERRED DUTY AND TAX SCHEME
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