Section 20B: Collection of value added tax
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
20B. Collection of value added tax
The Board shall collect the tax specified in the Value Added Tax Act and
pay it to the Director-General of the Mauritius Revenue Authority in accordance with that Act.
[S. 20B inserted by Act 13 of 1996.]