Mauritius
Foreign Travel Tax Act
Act 11 of 1978
- Commenced on 1 July 1978
- [This is the version of this document at 30 June 2017.]
1. Short title
This Act may be cited as the Foreign Travel Tax Act.2. Interpretation
In this Act—"carrier"—(a)means the person or authority undertaking the carriage of a passenger on an international journey; and(b)includes an agent or representative of that person or authority;"craft" means any ship or aircraft used, whether exclusively or not, for the carriage of passengers;"Director-General" means the Director-General of the Mauritius Revenue Authority;"fare" means the actual value of the ticket payable in Mauritius to a carrier by a passenger in respect of an international journey;"foreign vessel" has the same meaning as in the Income Tax Act;"international journey" means a journey undertaken by a passenger from or to Mauritius and includes any journey from or to any port or airport outside Mauritius;"non-citizen"—(a)means a person other than a citizen of Mauritius;(b)includes a citizen who is a non-resident for exchange control purposes;"passenger" means a person travelling on an international journey;"tax" means the tax leviable under section 3.[S. 2 amended by Act 15 of 1984; Act 32 of 1985; Act 22 of 1989.]3. Levy of tax
4. Carrier responsible for payment of tax
4A. Records
4B. Liability to tax
4C. Exemption and refund of tax
The Minister may—4D. Refund of tax by carrier
5. Offences
A carrier who fails to comply with—6. Jurisdiction
Notwithstanding—7. Regulations
History of this document
30 June 2017 this version
Consolidation
01 July 1978
Commenced