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

MRA The Value Added Tax Act 88
151 FA 2006 – Section 51 Repealed w.e.f 01.10.06.
FA 28/2004 - Subsection (1) amended w.e.f 26.08.04 .
VAT relating to an export processing zone
(1) Subject to the other provision of this section, no VAT shall be payable on –
(a)
(b)
scheduled equipment and scheduled materials imported into an export processing
zone; or
Any goods removed from an export processing zone by an export enterprise to
another export enterprise as if the goods so removed were goods imported by the
other export enterprise,
where the export enterprise having imported the goods referred to in paragraph (a) or (b), as the case
may be, has not, at any time during the 3 preceding years, removed any goods, other than those specified in the
First Schedule, and other than plant, machinery or equipment, of a capital nature, for sale on the local market
and has given a certificate to that effect to the Commissioner.
FA 23/2001 – subsection (1) amended w.e.f 11.08.01.
(1) Subject to the other provision of this section, no VAT shall be payable on –
(a)
(b)
scheduled equipment and scheduled materials imported into an export processing
zone; or
Any goods removed from an export processing zone by an export enterprise to
another export enterprise as if the goods so removed were goods imported by the
other export enterprise,
where the export enterprise having imported the goods referred to in paragraph (a) or (b), as the case may be,
has not, at any time during the 3 preceding years, removed any goods, other than those specified in the First
Schedule, for sale on the local market and has given a certificate to that effect to the Commissioner.
FA 18/1999 - section 51 replaced w.e.f 07.09.98.
:- VAT relating to an export processing zone
(1) Subject to the other provision of this section, no VAT shall be payable on any goods –
(a)
imported into an export processing zone; or
(b) removed from an export processing zone by an export enterprise to
another export enterprise as if the goods so removed were goods imported by the other export enterprise, where
the export enterprise having imported the goods referred to in paragraph (a) or (b), as the case may be, has not,
at any time during the 3 preceding years, removed any goods, other than those specified in the First Schedule,
for sale on the local market and has given a certificate to that effect to the Commissioner
VAT Act 1998 :-
(1) Notwithstanding any customs laws, VAT shall be payable -
(a) on any goods, other than those specified in the First Schedule, imported by an export
enterprise;
(b) on any taxable supply made to an export enterprise; and
(c) on any supply of goods made by an export enterprise to any person in Mauritius.
152 FA 2006 – Section 51 repealed w.e.f 01.10.06.
FA 28/2004 –paragraph (a) amended w.e.f 26.08.04.
(2) Notwithstanding any customs laws, VAT shall be payable
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