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

MRA The Value Added Tax Act 99
FA 2006 – Item 48 amended w.e.f 01.10.06.
48. The sale or transfer of an immovable property, a building or part of a building, apartment, flat or
tenement, except an immovable property, a building or part of a building, apartment flat or tenement for
use other than for residential purposes, sold or transferred by a person in the course or furtherance of
his business as property developer.
FA 14/2005 – Item 48 amended w.e.f 21.04.05.
The sale or transfer of an immovable property, a building or part of a building, flat or tenement, or the
construction of a building or part of a building, flat or tenement (excluding repairs or renovation), used
for residential purposes.
GN 97/1999 - Item 48 amended w.e.f 07.09.1998. :- The sale or transfer of an immovable property, or
the construction, sale or transfer of a building or part of a building, flat or tenement , used for
residential purposes.
VAT Act 1998:- Sale or transfer of a building or part of a building, flat or tenement used for residential
purposes.
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The Financial Services Act 2007 - Section 97_ Consequential amendments Item (14) - A reference in any
enactment to the Financial Services Development Act 2001 shall be construed as a reference to the
Financial Services Act 2007.
FA 14/2005 – Item 50 (a) amended w.e.f 21.04.05.
FA 20/2002 – Item 50 (a) amended w.e.f 10.01.2003 :-
(a) banking services (other than services supplied by holders of a category 2 Banking Licence)
including –
(i) services provided by the Bank of Mauritius; and
(ii) the issue, transfer or receipt of, or any dealing with money, any security for money or any
note or order for the payment of money and the operation of any current, deposit or
savings account, but except -
(A)
(B)
(C)
services provided to merchants accepting a credit card or debit card as
payment for the supply of goods or services (merchant’s discount);
services in respect of safe deposit lockers, issue and renewal of credit cards
and debit cards; and
services for keeping and maintaining customers’ accounts (other than
transactions involving the primary dealer system);
GN 160/1998 – Item 50 (a) amended w.e.f 07.09.98 :- banking services (other than offshore banking
services supplied to persons not resident in Mauritius) including the issue, transfer or receipt of, or any
dealing with, money, any security for money or any note or order for the payment of money and the
operation of any current, deposit or savings account;
VAT Act 1998 :-
banking services including the issue, transfer or receipt of, or any dealing with, money, any security for
money or any note or order for the payment of money and the operation of any current, deposit or
savings account;
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FA 2008 - Item 50(a)(ii) amended by inserting after the words “payment of money”, the words, “, the
provision of prescribed Islamic financing arrangement as defined under the Banking Act 2004” w.e.f. 19
July 2008.
FA 18/2003 – Item 50 (f) amended w.e.f 01.10.03.
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