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

MRA The Value Added Tax Act 90
(3) Notwithstanding section 10, VAT under subsection (2)(a) shall be -
(a) in the case of goods 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;
(b)
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 23/2001 - subsection (4) added w.e.f 11.08.01.
(4) For the purposes of this section –
“scheduled equipment” has the same meaning as in the Industrial Expansion Act 1993;
“scheduled materials” has the same meaning as in the Industrial Expansion Act 1993.
154 FA 2006 – Section ( 52 ) Repealed w.e.f 01.10.06.
VAT Act 1998:-
52. VAT relating to a pioneer status enterprise
VAT shall be payable -
(a)
(b)
(c)
on any goods, other than those specified in the First Schedule, imported by a pioneer status
enterprise under the Industrial Expansion Act 1993;
on any taxable supply made to pioneer status enterprise; and
on any supply of goods or services made by pioneer status enterprise.
155 FA 2006 – Section ( 53 ) Repealed and replaced w.e.f 01.10.06.
53. VAT relating to a duty free shop
(1) Notwithstanding the other provisions of this Act, no VAT shall be payable -
(a) on any goods imported for sale in a duty free shop;
(b ) on any goods supplied by a registered person to a duty free shop for sale; and
(c) on any taxable supply made by an operator of a duty free shop -
(i)
(ii)
situated at the port or airport;
situated elsewhere, where the goods are delivered, under Customs control, to a
visitor or traveller at the port or airport.
(2) Notwithstanding any customs laws, VAT shall be payable on any supply of goods, other than those
specified in the First Schedule, made by an operator of a duty free shop to a visitor when such goods are
delivered at the duty free shop to the visitor.
156 FA 2007 - Subsection (1) amended by inserting immediately after paragraph (a), paragraph (aa) w.e.f
01.10.06
157 FA 23/2001 – Paragraph (b) replaced w.e.f 11.08.01.
VAT Act 1998:- on any taxable supply made to a duty free shop situated at the port or airport; and
158 FA 2007 - Subsection (2) repealed and replaced w.e.f 01.10.06 -
FA 2006 – Subsection (2) Repealed and replaced w.e.f 01.10.06.
Page 90 of 107