Value Added Tax Act 1998 - The Mauritius Chamber of Commerce ...
Value Added Tax Act 1998 - The Mauritius Chamber of Commerce ...
Value Added Tax Act 1998 - The Mauritius Chamber of Commerce ...
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MRA <strong>The</strong> <strong>Value</strong> <strong>Added</strong> <strong>Tax</strong> <strong>Act</strong> 91<br />
(2) No VAT shall be payable on any goods imported for sale in a shop approved under the Deferred Duty and <strong>Tax</strong><br />
Scheme referred to in section 22 <strong>of</strong> the Customs <strong>Act</strong>.<br />
FA 23/2001 - Subsection (2) replaced w.e.f 11.08.<br />
(2) Notwithstanding any customs laws, VAT shall be payable on any supply <strong>of</strong> goods, other than those specified in the<br />
First Schedule, made by an operator <strong>of</strong> a duty free shop to a visitor when such goods are delivered at the duty free shop<br />
to the visitor<br />
VAT <strong>Act</strong> <strong>1998</strong>:- Notwithstanding any customs laws, VAT shall be payable -<br />
(a)<br />
(b)<br />
on any taxable supply made to an operator <strong>of</strong> a duty free shop situated at a place other than<br />
the port or airport; and<br />
on any supply <strong>of</strong> goods, other than those specified in the First Schedule, made by the operator<br />
to a visitor when such goods are delivered at the duty free shop to the visitor.<br />
159 FA 2006 – PART XA added w.e.f 01.07.06.<br />
160 <strong>The</strong> Additional Stimulus Package (Miscellaneous Provisions) <strong>Act</strong> 2009 - Section 53B amended, by<br />
adding, after subsection (2), subsection (3) - shall be deemed to have come into operation on 1 January<br />
2009.<br />
161 FA 2007 - Section 53G repealed and replaced w.e.f 22.08.07.<br />
FA 2006 -<br />
53G. Recovery <strong>of</strong> Levy<br />
<strong>The</strong> levy shall be recovered in the same manner as VAT is recovered under Part IX.<br />
162 FA 2009 - Subsection (2) repealed and replaced w.e.f. 30 July 2009.<br />
VAT <strong>Act</strong> <strong>1998</strong> :-<br />
(2) Any person who commits an <strong>of</strong>fence under section 57, 59(b) or (c) shall, on conviction, be liable to a<br />
fine which shall be -<br />
(a)<br />
(b)<br />
100,000 rupees; or<br />
double the amount <strong>of</strong> tax involved,<br />
whichever is the higher, and to imprisonment for a term not exceeding 5 years.<br />
163 FA 2009 – Subsection (3) paragraph (a) repealed and replaced w.e.f. 30 July 2009.<br />
VAT <strong>Act</strong> <strong>1998</strong> :-<br />
(3) (a) Any person who commits an <strong>of</strong>fence under section 54, 55 or 58 shall, subject to paragraph (b),<br />
on conviction, be liable to a fine which shall be -<br />
(i) 200,000 rupees; or<br />
(ii) treble the amount <strong>of</strong> tax involved,<br />
whichever is the higher, and to imprisonment for a term not exceeding 8 years.<br />
164<br />
MRA <strong>Act</strong> 2004 – Subsection (1) deleted and replaced.<br />
FA 10/<strong>1998</strong> - Subsection (1) amended w.e.f 01.07.99.<br />
61. Compounding <strong>of</strong> <strong>of</strong>fences<br />
Page 91 <strong>of</strong> 107
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