Section 65A: Refund of VAT to persons other than registered persons

65A. Refund of VAT to persons other than registered persons (1) Any person referred to in subsection (2), other than a registered person, may, subject to subsections (3) and (4), make an application to the Director-General, in such form and manner as the Director-General may determine, for a refund of VAT paid on equipment and services specified in the Twelfth Schedule and used for the purpose of his activities. (2) An application under subsection (1) shall be made, in respect of equipment and services specified in— (a) Part I of the Twelfth Schedule, by a planter or a horticulturist registered with the Small Farmers Welfare Fund under the Small Farmers Welfare Fund Act or a co-operative society registered under the Co-operatives Act; [Issue 10] V4 – 42 Revised Laws of Mauritius (b) Part II of the Twelfth Schedule, by a pig breeder registered with the Small Farmers Welfare Fund under the Small Farmers Welfare Fund Act or a co-operative society registered under the Cooperatives Act; (c) Part III of the Twelfth Schedule, by a breeder, other than a pig breeder, registered with the Small Farmers Welfare Fund under the Small Farmers Welfare Fund Act or a co-operative society registered under the Co-operatives Act; (d) Part IV of the Twelfth Schedule, by an apiculturist registered with the Entomology Division of the Ministry responsible for the subject of agriculture; (e) Part V of the Twelfth Schedule, by a fisherman registered with the Fishermen Welfare Fund under the Fishermen Welfare Fund Act or a co-operative society registered under the Co-operatives Act; (f) Part VI of the Twelfth Schedule, by the holder of a baker’s licence, other than that issued to a hypermarket or supermarket operating as a classified trade under the Local Government Act, issued under the Bread (Control of Manufacture and Sale) Regulations 1988; (g) Part VIA of the Twelfth Schedule, by a tea cultivator registered with the National Agricultural Products Regulatory Office set up under the National Agricultural Products Regulatory Office Act or a co-operative society registered under the Co-operatives Act; or (h) Part VIB of the Twelfth Schedule, by a member of the Mauritius Society of Authors established under the Copyright Act. (3) An application under subsection (2) shall— (a) be made in respect of VAT paid on services or on equipment imported or purchased from a registered person as from 1 January 2013; and (b) be submitted to the Director-General within 15 days after the end of every quarter, in such form and manner as the DirectorGeneral may determine. (4) On receipt of an application under subsection (3) (b), the DirectorGeneral shall proceed with the refund not later than 15 days from the date of receipt of the application. (5) (a) No application under subsection (2) shall be made where, for a quarter, the amount refundable is less than 1,000 rupees. (b) Where the amount refundable is less than 1,000 rupees for a quarter, the amount may be carried forward to the following quarter. V4 – 43 [Issue 10] Value Added Tax Act (c) No refund shall be made where an application is made more than one year from the date of payment of the tax. [S. 65A inserted by s. 30 (k) of Act 26 of 2013 w.e.f. 1 January 2014; amended by s. 57 (m) of Act 10 of 2017 w.e.f. 24 July 2017; s. 69 (o) of Act 11 of 2018 w.e.f. 15 June 2018.]