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

MRA The Value Added Tax Act 89
(a)
(b)
(c)
(d)
as provided in subsection (3) on 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; imported into an export processing zone or received by an
export enterprise from another export enterprise in the manner specified in
subsection (1), where the export enterprise has, at any time during the 3 preceding
years, removed 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;
on any taxable supply made to an export enterprise;
on any taxable supply made by an export enterprise to another export enterprise in
respect of the treatment or processing of goods received from the other enterprise;
and
on any goods, other than those specified in the First Schedule, which are removed
from an export processing zone to any other place in Mauritius as if the goods
removed were imported goods.
FA 18/1999 - subsection (2) replaced w.e.f 07.09.98.
(2) Notwithstanding any customs laws, VAT shall be payable –
(a)
(b)
(c)
(d)
as provided in subsection (3) on any goods, other than those specified in the First
Schedule, imported into an export processing zone or received by an export
enterprise from another export enterprise in the manner specified in subsection (1),
where the export enterprise has, at any time during the 3 preceding years, removed
goods, other than those specified in the first Schedule, for sale on the local market;
on any taxable supply made to an export enterprise;
on any taxable supply made by an export enterprise to another export enterprise in
respect of the treatment or processing of goods received from the other enterprise;
and
on any goods, other than those specified in the First Schedule, which are removed
from an export processing zone to any other place in Mauritius as if the goods
removed were imported goods.
VAT Act 1998:- The supply of goods referred to in subsection (1)(c) shall be treated as imported goods.
153 FA 2006 – Section 51 Repealed w.e.f 01.10.06.
FA 23/2001 – Paragraph (a) amended w.e.f 11.08.01.
(3) Notwithstanding section 10, VAT under subsection (2)(a) shall be
(a)
(b)
in the case of scheduled equipment and scheduled materials imported by an export
enterprise registered under section 15 or 16, payable in an amount equal to 5 per
cent of the amount of VAT chargeable on those goods;
in the case of goods imported by an export enterprise which is not registered as a
registered person under the Act, charged at the rate specified in the Fourth
Schedule.
FA 18/1999 – Subsection (3) added w.e.f 07.09.98.
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