Section 2: Interpretation

2. Interpretation In this Act— “appointed day” means 7 September 1998; “Authority” means the Mauritius Revenue Authority established under the Mauritius Revenue Authority Act; “business” has the meaning assigned to it in section 3; “business registration number” has the same meaning as in the Business Registration Act; “certificate” means a certificate of registration issued under section 17; V4 – 3 [Issue 10] Value Added Tax Act “CO levy” has the same meaning as in the Excise Act; “customs duty” means the duty leviable under the Customs Act or the Customs Tariff Act; “customs laws” has the same meaning as in the Customs Act; “customs value”, in relation to goods, means the value as determined under the Customs Act; “departing citizen of Mauritius” means a citizen of Mauritius who holds— (a) a valid passport; and (b) a valid ticket for travel by air or sea to a foreign airport or port; “Director-General” means the Director-General of the Authority; “document” includes information stored in a computer, disc, cassette, or on microfilm, or preserved by any mechanical or electronic device; “duty-free shop” has the same meaning as in the Customs Act; “excise duty” means the excise duty chargeable under the Excise Act on the excisable goods specified in Part I of the First Schedule to that Act; “exempt supply” means a supply of such goods or services exempted from the payment of VAT as are specified in the First Schedule; “freeport zone” has the same meaning as in the Freeport Act; “goods”— (a) means any movable or immovable property; and (b) includes animals; but (c) does not include money; “hire purchase agreement” has the same meaning as in the Hire Purchase and Credit Sale Act; “import” means bring or cause to be brought within Mauritius; “input tax”, in relation to a taxable person, means— (a) VAT charged on the supply to him of any goods or services; and (b) VAT paid by him on the importation of any goods, being goods or services used or to be used in the course or furtherance of his business; “input tax allowable” means the input tax allowable under section 21; “invoice”— (a) means a document notifying an obligation to make payment; and (b) includes any document similar to an invoice; but [Issue 10] V4 – 4 Revised Laws of Mauritius (c) does not include a VAT invoice; “levy on energy consumption” means the levy chargeable under section 3E of the Excise Act; “local authority” has the same meaning as in the Local Government Act; “MID levy” means the MID levy chargeable under section 3A of the Excise Act; “Minister” means the Minister to whom responsibility for the subject of finance is assigned; “money”— (a) includes currencies of Mauritius or any other country; but (b) does not include a collector’s piece, investment article or item of numismatic interest; “non-resident”, for the purpose of section 21 (2) (g) and (ga), item 50 (a) of the First Schedule, item 6 (b) (ii) of the Fifth Schedule and item 1 of Part II of the Tenth Schedule— (a) in the case of an individual, means a person— (i) whose permanent place of abode is outside Mauritius; and (ii) who is outside Mauritius at the time the services are supplied; (b) in the case of any other person— (i) means a person whose centre of economic interest is located outside Mauritius; and (ii) includes a company incorporated in Mauritius in so far as its banking transactions carried out through a permanent establishment outside Mauritius are concerned; but (iii) does not include a company inco ase of an individual, means a person— (i) whose permanent place of abode is outside Mauritius; and (ii) who is outside Mauritius at the time the services are supplied; (b) in the case of any other person— (i) means a person whose centre of economic interest is located outside Mauritius; and (ii) includes a company incorporated in Mauritius in so far as its banking transactions carried out through a permanent establishment outside Mauritius are concerned; but (iii) does not include a company incorporated outside Mauritius in so far as its banking transactions carried out through a permanent establishment in Mauritius are concerned; “officer” means an officer of the Authority; “output tax”, in relation to a taxable person, means VAT on the taxable supplies he makes in the course or furtherance of his business; “person” includes a Ministry or Government department; “private company” has the same meaning as in the Companies Act; “qualified auditor” has the same meaning as in the Companies Act; “quarter” means a period of 3 months ending at the end of March, June, September or December; “record”— (a) means a record specified in section 19; and V4 – 5 [Issue 10] Value Added Tax Act (b) includes a copy of a VAT invoice specified in section 20; “registered person” means a person who is registered under section 15 or 16; “return” means a return specified in section 22; “services” means anything which is not goods or money; “small enterprise” means a person whose annual turnover does not exceed 10 million rupees; “société”— (a) means a société formed under any enactment in Mauritius; and (b) includes— (i) a société de fait or a société en participation; (ii) a joint venture; or (iii) a société or partnership formed under the law of a foreign country; “supply” has the meaning assigned to it in section 4; “tax”— (a) means the VAT specified in section 9; and (b) includes any penalty and any interest imposed under this Act; but (c) does not include a fine; “taxable period”, in relation to a taxable person, means— (a) in the case where his annual turnover of taxable supplies exceeds the amount specified in the Second Schedule, a month or part of a month; or (b) in any other case, a quarter or part of a quarter; “taxable person”— (a) means a person who is required to be registered under section 15; and (b) includes a registered person; “taxable supply”— (a) means a supply of goods in Mauritius, or a supply of services performed or utilised in Mauritius; and (b) includes a supply which is zero-rated; but (c) does not include an exempt supply, made by a taxable person in the course or furtherance of his business; “trust” means a trust constituted under an enactment; [Issue 10] V4 – 6 Revised Laws of Mauritius “value added tax” means the value added tax charged in accordance with this Act; “VAT” means value added tax, and any reference in this Act to VAT is a reference to value added tax; “VAT Exemption Card” means a card issued under item 9 (b) of the Ninth Schedule; “VAT invoice”— (a) means a VAT invoice under section 20; but (b) does not include a receipt or invoice under section 19; “VAT Registration Number” means the VAT Registration Number allocated to a person under section 17; “visitor” means a person holding— (a) a foreign passport; and (b) a valid ticket for travel by air or sea to a foreign airport or port. [S. 2 amended by Act 25 of 2000; s. 22 (a) of Act 23 of 2001 w.e.f. 11 August 2001; s. 27 (19) (a) of Act 33 of 2004 w.e.f. 1 July 2006; s. le; “VAT invoice”— (a) means a VAT invoice under section 20; but (b) does not include a receipt or invoice under section 19; “VAT Registration Number” means the VAT Registration Number allocated to a person under section 17; “visitor” means a person holding— (a) a foreign passport; and (b) a valid ticket for travel by air or sea to a foreign airport or port. [S. 2 amended by Act 25 of 2000; s. 22 (a) of Act 23 of 2001 w.e.f. 11 August 2001; s. 27 (19) (a) of Act 33 of 2004 w.e.f. 1 July 2006; s. 25 (3) of Act 43 of 2004 w.e.f. 1 January 2005; s. 33 (a) of Act 14 of 2005 w.e.f. 1 July 2005; s. 31 (a) of Act 15 of 2006 w.e.f. 1 October 2006; s. 38 (a) of Act 18 of 2008 w.e.f. 7 June 2008; s. 19 (a) of Act 10 of 2010 w.e.f. 24 December 2010; s. 7 (a) of Act 19 of 2011 w.e.f. 13 July 2011; s. 19 (a) of Act 37 of 2011 w.e.f. 15 December 2011; s. 29 (a) of Act 26 of 2012 w.e.f. 22 December 2012; s 29 (a) of Act 26 of 2012 w.e.f. 1 September 2013; s. 53 (a) of Act 9 of 2015 w.e.f. 14 May 2015; s. 57 (a) of Act 10 of 2017 w.e.f. 24 July 2017.]