Business Registration Act 2002

Business Registration Act 2002

PURPOSE

To provide for:

the registration of persons carrying on businesses in Mauritius as well as their business names

the allocation of a single business number to those persons and

the issue of a Business Registration Card to those persons

SCOPE

The law applies to any person carrying on business in Mauritius and Rodrigues.

WHAT IS "BUSINESS"?

"Business" is defined as any activity carried out for profit or gain and includes every form of trade, commerce, manufacture, profession or occupation.

It does not include:

any office or employment

the business of a craftsman who exercises his craft from his home and does not have any business premises

Any religious, charitable or educational organisation

Any person cultivating land which is less than 10 arpents

WHO IS LIABLE TO REGISTER?

Any person carrying on business in Mauritius and Rodrigues has a duty to register.

"Person" is defined as including a consortium, société, partnership, joint venture, trust or firm.

A company or commercial partnership is deemed to be registered under the Act and is not required to apply for registration. However, such an entity shall be issued with a Business Registration Card upon furnishing details of its business to the Registrar.

REGISTRATION

No person shall use a business name which has already been registered with the Registrar.

Where the application is successful, the Registrar shall allocate a Business Registration Number to the applicant and issue him with a Business Registration Card.

Click Here to download the Business Registration Act 2002(size 97 KB)

*Proclamation No. 15 of 2006

*Proclamation No. 23 of 2009

Amendments brought to the Business Registration Act 2002 through Finance (Miscellaneous Provisions) Act 2009 (Act No. 14 of 2009)

Amendments brought to the Business Registration Act 2002 through Finance Act 2007 (Act No. 17 of 2007)

Amendments brought to Business Registration Act 2002 through Finance Act 2006