Research Guide on Mauritius Tax Law

Indirect Taxes

Duties and taxes administered by the Comptroller of Customs Acts The Customs Act The Customs Tariff Act The Excise Act Regulations The Customs Regulations 1989 The Customs (Exports to the European Community Certificate) Regulations 1991 The Customs (Computer Document) Regulations 1994 The Customs (Use of Computer) Regulations 1997 The Customs Tariff Regulations 1989 The Customs Tariff (Classification of Goods) Regulations 1988 The Customs Tariff (Industrial Drawbacks & Rebates) Regulations The Customs Tariff (Preferential Trade Area) Regulations 1994 The Customs Tariff (Southern African Community Development) 2001 The Excise Regulations 1994 The Excise (Rodrigues) Regulations 1994 Duties and taxes administered by the Commissioner for Value Added Tax Acts The Value Added Tax Act The Gaming Act The Horse Racing Board Act 2003 Regulations The Value Added Tax Regulations VAT Rulings

Direct Taxes

Tax administered by the Commissioner of Income Tax Acts The Income Tax Act Regulations The Income Tax Regulations 1996 The Income Tax (Foreign Tax Credit) Regulations 1996 Double Taxation Agreements Tax Rulings Duties and taxes administered by the Registrar-General Acts The Registration Duty Act The Land (Duties and Taxes) Act The Transcription and Mortgages Act, in so far as it relates to any duty, fee or charge payable under that act The Road Traffic Act, in so far as it relates to registration duty payable on the transfer of ownership of a motor vehicle or trailer Regulations The Campement Site Tax and Campement Tax (Exemption) Regulations 2003 (Word version-29KB / pdf version-11KB)

Revenue Authority

Act   The Mauritius Revenue Authority Act 2004  (Word version-87KB/ pdf version-43KB)   The Unified Revenue Act  (Word version-87KB/ pdf version-43KB) Regulations   The Unified Revenue (Form of Warrant) Regulations 1984 (Word version-27KB/ pdf version-8KB) Reports of the Board of Revenue Authority   Report of the Board of Revenue Authority for the Year ended 30 June 2004 (Word version-704 KB/ pdf  version-159 KB)   Report of the Board of Revenue Authority for the Year ended 30 June 2003 (Word version-624 KB/ pdf  version-135 KB)   Report of the Board of Revenue Authority for the Year ended 30 June 2002 (Word version-577 KB / pdf  version-126 KB)   Report of the Board of Revenue Authority for the Year ended 30 June 2001 (Word version-502 KB/pdf version-134 KB / zipped version-141 KB) Electronic Submission of Returns - Instructions to CNP Users

LINKS

Judicial and Legal Resources (Supreme Court Library)

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