About MRA - Mauritius Revenue Authority

MRA Board

Chairperson

Biodata

Mr. Tej Kumar Gujadhur was appointed Chairperson of the Mauritius Revenue Authority (MRA) in April 2025. A seasoned finance professional with more than three decades of international and domestic experience, he brings a rare blend of strategic insight, governance acumen, and financial leadership to the helm of the MRA Board.
A Chartered Accountant by profession, Mr. Gujadhur holds a B.Sc. (Hons) in Computational Science and Economics from the University of Leeds (UK), and a Master’s degree in International Banking and Financial Services from the University of Reading, obtained in 1994. His career began with senior managerial roles at Ernst & Young in London and New York, where he built a strong foundation in corporate finance, advisory, and international audit.

He went on to serve as Chief Financial Officer of The Children’s Investment Fund in London, and later as CFO of Apollo Global’s European principal finance and distressed assets division. These roles deepened his expertise in fund structuring, investment governance, and high-value financial operations across Europe and the United States.

Returning to Mauritius in 2010, Mr. Gujadhur cofounded GFin Corporate Services Ltd., a leading fund administration and corporate services firm. Under his stewardship, GFin grew into a major player in the financial services sector, before being acquired by Apex Group in 2021—an endorsement of the company’s excellence and resilience.

Mr. Gujadhur has also served as an independent non-executive director on several boards, including funds and portfolio companies of the Carlyle Group ( Nasdaq:CG); Apollo Management (NYSE:APO); Global Credit Rating Co. (a Moody’s Subsidiary for Africa) among others. His extensive boardroom experience underscores a deep understanding of financial oversight, regulatory frameworks, and international best practices.

His appointment as Chairperson of the MRA is a clear testament to his professional stature and the confidence placed in him to guide the Authority through its next phase of growth and reform. Known for his strategic foresight, integrity, and commitment to excellence, Mr. Gujadhur is well positioned to contribute significantly to Mauritius’s fiscal stability
and tax administration modernisation.

Message from Chairperson

Appointed as Chairperson of the Mauritius Revenue Authority (MRA) in April 2025, I have spent the past few months engaging closely with the institution and gaining a deeper appreciation of its central role in sustaining the country’s economic and social framework. This experience has reaffirmed my belief that the strength of any fiscal system rests on the pillars of integrity, transparency, and accountability; values that are firmly embedded in MRA’s operations. I am committed to upholding these principles and to contributing meaningfully to the Authority’s continued growth and impact.

The evolution of MRA into a robust tax administration is a testament to the dedication of the management and staff, with the oversight of the Board. As Chairperson, my priority will be to ensure that the Board continues to provide strong strategic guidance and uphold sound governance principles that support the MRA’s independence, performance and reputation.

My career has taken me across major global financial centres, including London, New York, Dublin, Washington DC and back to Mauritius. I have had the opportunity to work with diverse teams, build financial institutions, and oversee investment strategies across continents. I believe this international perspective can offer added value as we navigate complex global tax trends, emerging risks, and evolving expectations of compliance, data governance and cross-border transparency. Mauritius, as an international financial centre, must continue to align with global standards while safeguarding its competitiveness and the MRA is at the forefront of this balancing act.

The MRA also plays a key role in nation-building, not just through revenue collection, but also by building trust between the state and its citizens. This trust is earned daily, through efficient service delivery, ethical conduct, and the ability to adapt to the needs of a dynamic taxpayer base. I am particularly encouraged by the work being done to simplify processes, digitalise services, and educate taxpayers. These efforts not only drive compliance but empower individuals and businesses alike.

As we look ahead, I see opportunity to strengthen the institutional resilience of the MRA, to leverage data and technology more effectively, to attract and retain top talent, and to forge stronger partnerships with stakeholders, both local and international. My commitment is to support the MRA in fulfilling its vision and to work collaboratively with the Board, the Director General, and the broader MRA team to ensure that the institution continues to serve the nation with integrity and foresight.

I look forward to this new chapter with humility, purpose, and optimism.

Tej Gujadhur

Chairperson

Mauritius Revenue Authority

Profile of Board Members

	Vijay Bhuguth Mr. Vijay Bhuguth, FCCA, holds a Diploma in International Taxation from the RoyalSociety of Fellows, USA. He is Senior Partner at VBS Business Services, leadingspecial client projects, strategic tax advice, and consultancy. Over the last 35 years, he has worked with PwC, KPMG, and Kross Border TrustServices, and has been Audit Partner at Lancasters Chartered Accountants beforefounding VBS in 2009.
	Satiajit Kumar Doorgapersand Mr. Satiajit Kumar Doorgapersand, FCCA, holds an MBA in Finance and Investment,an MSc in Financial Economics, and a Certificate in Public Procurement. He is amember of the Mauritius Institute of Professional Accountants and has over 24 yearsof experience in internal audit, accounting, finance, budgeting, taxation, investment,and dividend policy. Mr Doorgapersand joined the Ministry of Finance in 2001 where he now serves asLead Analyst.
	Phul Kumar Jindal Mr. Phul Kumar Jindal holds a Master’s degree in Commerce (Finance & Accounts)and has over 25 years of experience in finance, strategic planning, and corporategovernance. He is the Founder and CEO of a diversified business group and has successfully ledfinancial strategy, compliance, and risk management across multiple companies.
	Jean Clement Crouche Mr. Jean Clement Crouche is a legal advisor with over 35 years of experience, specialising in land law, property transactions, and real estate regulations. He holds a law degree from the University of Buckingham, UK, with expertise in legal frameworks governing land ownership, leases, easements and property disputes.

Internal Affairs

Since its inception MRA’s has always valued the importance of upholding a culture of integrity amongst both its internal and external stakeholders. Two dedicated Divisions (Internal Audit and Internal Affairs) have been set up under the MRA Act for fostering a sound integrity management within the organisation.

The Internal Affairs Division is mandated to deal with allegations of malpractice against employees, process and verify the declaration of assets made by an officer with a view to ensuring that accretion of their wealth is not attributable to any illicit enrichment.

The Division performs its statutory duties within the broader concept of integrity management at MRA, which includes among others:

Pre-employment integrity checks on Staff;
Verification of declaration of assets made by officers and employees of the MRA subject to complaints;
Educate staff and stakeholders on ethics and integrity;
Undertake vigilance activities at the workplace to uncover irregularities / malpractices through surprise visits / inspections / checks / reviews.

Management Team

Rohit Ramnawaz

Director-General, Mauritius Revenue Authority

Mr. Rohit Ramnawaz is a seasoned financial expert with over 35 years of experience in the fields of banking, taxation, finance and international business. He assumed office as Director-General of the Mauritius Revenue Authority (MRA) in July 2025, bringing with him a wealth of leadership experience and a strategic vision for modernizing tax administration in Mauritius.

Mr. Ramnawaz is a Fellow of the Association of Chartered Certified Accountants (FCCA) and also holds a Bachelor of Laws (LL.B.) from the University of Huddersfield in the United Kingdom.

Over the course of his career, Mr. Ramnawaz has held several senior leadership positions. He has served as Independent Non-Executive Director of SBM Bank (Mauritius) Ltd from 2006 to 2014, during which he played a key role in reinforcing the bank’s corporate governance framework and regional oversight. He has also acted as Finance Director for a group with presence in more than 15 countries.

In the public sector, Mr. Ramnawaz was appointed Chairman of Mauritius Duty Free Paradise in 2011 and then as Chairman of Airports of Mauritius Ltd (AML) and Airport Terminal Operations Limited in 2013, where he contributed to the enhancement of institutional oversight and infrastructural development. More recently, in April 2025, he was appointed Chairman of SBM Holdings Ltd, but he stepped down from this position in July 2025 to dedicate himself fully to his new role as Director-General of the MRA.

As Director-General of the MRA, Mr. Ramnawaz brings a people-centric approach to tax administration, emphasizing transparency, digital transformation, and taxpayer engagement. Under his leadership, the MRA aims to align more closely with international standards, leveraging new technologies and data analytics to improve compliance and service delivery. He is also committed to enhancing Mauritius’s global reputation through cooperation with institutions such as the OECD, IMF, CATA, ATAF, WCO and the World Bank.
Mr. Rohit Ramnawaz is a seasoned financial expert with over 35 years of experience in the fields of banking, taxation, finance and international business. He assumed office as Director-General of the Mauritius Revenue Authority (MRA) in July 2025, bringing with him a wealth of leadership experience and a strategic vision for modernizing tax administration in Mauritius.

Mr. Ramnawaz is a Fellow of the Association of Chartered Certified Accountants (FCCA) and also holds a Bachelor of Laws (LL.B.) from the University of Huddersfield in the United Kingdom.

Mr. Rohit Ramnawaz’s Leadership heralds a New Era of Innovation

The appointment of Mr. Rohit Ramnawaz as Director-General of the MRA marks a new chapter filled with promise and forward-looking vision.

Since taking office on July 8, 2025, Mr. Ramnawaz has demonstrated his unwavering commitment to fostering a collaborative and empowering work environment by personally visiting all departments, engaging with directors, assistant directors, section heads, team leaders, and staff.

His genuine approach reassuring staff of his trust in their abilities and emphasizing the importance of listening sets a tone of unity and confidence. Believing that proximity and communication are key to success, he inspires a culture of inclusivity and innovation. Under his leadership, MRA is poised to embrace digitalization and leverage technological advancements, ensuring resilience and agility in a rapidly evolving tax landscape.

Mr. Ramnawaz’s vision is not only about adapting to change but leading it, inspiring staff to innovate and excel, and ultimately driving the organization toward greater efficiency and impact.

Message from Director-General

It is with a deep sense of responsibility and commitment that I take up the role of Director General of the Mauritius Revenue Authority (MRA). I am honoured by the trust placed in me to lead such a pivotal institution that stands at the heart of national development and fiscal stability.

The MRA has, over the years, built a reputation for integrity, operational excellence, and innovation. Its strong foundation, shaped by the collective commitment and professionalism of its people, has positioned it as a leading revenue administration in the region. I am privileged to now work alongside such a capable and dedicated team.

As I assume this responsibility, I bring with me over three decades of professional experience across banking, finance, accounting, tax advisory, and corporate governance, both in Mauritius and internationally. My journey through public and private sectors, as well as my involvement with various boards and oversight committees, has taught me that leadership is not only about setting direction; it is also about listening, learning, and empowering others.

Our operating landscape is changing rapidly. Digital transformation, global tax developments, and rising stakeholder expectations are reshaping the way we operate. To meet these challenges, we must continue to evolve by being agile, strategic, and people-centred. My vision is to reinforce the MRA’s role as a fair, transparent, and high-performing organisation that balances efficiency with empathy, compliance with support, and innovation with accountability.

Equally important to me are the people behind the mission. I strongly believe that the strength of any institution lies in its people i.e., their ideas, values,and commitment. I am determined to foster a work culture that is inclusive, collaborative, and futurefocused.

Our teams must feel empowered, valued, and equipped to deliver excellence in a constantly shifting environment.

I also believe in the power of dialogue. I look forward to engaging openly and constructively with our stakeholders: taxpayers, business communities, government entities, and international partners. Our success depends on trust, mutual respect, and shared responsibility. Together, we can continue to build a robust and resilient tax ecosystem that supports national priorities while upholding the principles of fairness and service.

I would like to express my sincere gratitude to the Government of Mauritius and the Board of the MRA for their confidence. I am excited about the road ahead and committed to leading with integrity, humility, and a sense of purpose as we continue to serve the Republic of Mauritius.

Rohit Ramnawaz

Director-General

Mauritius Revenue Authority

MRA Organisational Chart

DEPARTMENT	NAME	TITLE	EMAIL
Management Team
DG Office	Mr. R. Ramnawaz	Director-General	This email address is being protected from spambots. You need JavaScript enabled to view it.
Customs Department	Mr. R. G Ramnarain	Section Head - In Charge of	This email address is being protected from spambots. You need JavaScript enabled to view it.
Finance and Administration Department	Mr. D. Seegolam	Assistant Director - In Charge of	This email address is being protected from spambots. You need JavaScript enabled to view it.
Fiscal Investigations Department	Mr. J. E. L. Ferre	Director	This email address is being protected from spambots. You need JavaScript enabled to view it.
Human Resources and Training Department	Mr. D. Maunikum	Director	This email address is being protected from spambots. You need JavaScript enabled to view it.
Information Systems Department	Mr. S. Sonah	Director	This email address is being protected from spambots. You need JavaScript enabled to view it.
Internal Affairs Division	Mr. R. Gobin	Team Leader - In Charge of	This email address is being protected from spambots. You need JavaScript enabled to view it.
Internal Audit Division	Mrs. S.D. Mooroogen	Director	This email address is being protected from spambots. You need JavaScript enabled to view it.
Large Taxpayer Department	Mr. M. F. Oozeerally	Director	This email address is being protected from spambots. You need JavaScript enabled to view it.
Legal Services Department	Mrs. O. Roopchund Mungar	Officer-in-Charge (Legal Counsel)	This email address is being protected from spambots. You need JavaScript enabled to view it.
Medium and Small Taxpayers Department	Mr. A. Lolljee	Section Head - In Charge of	This email address is being protected from spambots. You need JavaScript enabled to view it.
Objections, Appeals and Dispute Resolutions Department	Mr. G. P. Ramkissoon	Director	This email address is being protected from spambots. You need JavaScript enabled to view it.
Operational Services Department	Mr. M. N. Oozeer	Director	This email address is being protected from spambots. You need JavaScript enabled to view it.
Research, Policy and Planning Department	Mr. R. Oree	Assistant Director	This email address is being protected from spambots. You need JavaScript enabled to view it.
Taxpayer Education and Communication Department	Mr. A. Teeluckdharry	Assistant Director	This email address is being protected from spambots. You need JavaScript enabled to view it.

Fiscal Investigations

One of the functions of the Mauritius Revenue Authority is to combat fraud and other forms of tax evasion. To achieve this objective, the Fiscal Investigations Department (FID) has been set up by virtue of Section 3(4) of the MRA ACT 2004.

Fiscal Investigations Department (FID) conducts investigations into potential tax-evasion cases, collects evidence relative to these cases, raises assessments and recommends prosecution for certain types of offences.

For the purpose of ascertaining the tax liability of a person, Section 15 of the MRA Act also empowers the Fiscal Investigations Department (FID) to:

enter any premises where any business is carried out;
require any person to produce any record, bank statement or other document
make a copy of any record, bank statement or other document found on premises
retain or seize any record, bank statement or other document

Anti-Money Laundering / Combating the Financing of Terrorism (AML/CFT)

Following the publication of the Mutual Evaluation Report on Mauritius in July 2018 which assessed the level of technical compliance and effectiveness of Mauritius’ AML/CFT system with the Financial Action Task Force (FATF) standards, recommendations were formulated on how the system could be strengthened.
The key recommendations for MRA were as follows:
1. Make more effort to conduct parallel ML investigations alongside investigation of predicate offences.
2. Investigate and prosecute tax evasion as a predicate offence of ML and not just concentrate on tax assessment and revenue collection.
In line with the above, in February 2020, the AML/CFT Unit has been set up within the Fiscal Investigations Department (FID) to identify, investigate and prosecute tax evasion cases having a money laundering limb. MRA works in close collaboration with other Law Enforcement Authorities (LEAs) to assist them in the common objective to deter money laundering, as recommended by the Financial Action Task Force (FATF).
The objectives of the Unit are to:
1. Carry out investigation into cases suspected of tax evasion;
2. Refer cases of tax offences to LSD for prosecution;
3. Refer cases of Money Laundering and Financing of Terrorism for Money Laundering (ML) and Terrorist Financing (TF) investigations to ICAC and other Law Enforcement Agencies (LEAs) respectively and for prosecution if applicable; and
4. Comply with the FATF Recommendations and other international standards as regards investigation and prosecution of tax evasion cases.
Amendments have been brought to the Mauritius Revenue Act by the Finance Act 2021 so that information in relation to money laundering offences will now be exchanged with the Mauritius Police Force (MPF), the Integrity Reporting Services Agency (IRSA) and the Asset Recovery Investigation Division (ARID).
The MRA has also signed Memorandums of Understanding with the Financial Services Commission (FSC), the FIU and ICAC to facilitate exchange of information and referral of cases.
The regulatory and supervisory bodies falling under the Financial Intelligence and Anti-Money Laundering Act (FIAMLA), such as the Corporate and Business Registration Department (CBRD), the FSC amongst others also share and exchange information with the MRA in suspected cases of tax evasion.

Stay of Assessment in Prosecution Cases and Parallel Investigations

Under:

Sections 123A and 130 of the Income Tax Act (ITA);
Section 7A of the Customs Act; and
Section 119A of the Gambling Regulatory Authority Act

the Director General (DG) of the MRA shall not make an assessment in respect of a period beyond 3 years of assessment preceding the year of assessment in which a return of income is made or a validated bill of entry is passed or liability to pay duty or tax arose, respectively.

However, where a return of income has not been submitted or where fraud has been established, the DG may make an assessment at any time.

Similarly, under Section 28A and Section 37(3) of the Value Added Tax Act (VAT Act), the DG shall not make any assessment in respect of a period before 4 years preceding the last day of the taxable period unless the person has:

demonstrated fraudulent conduct;
wilfully neglected to comply with the VAT Act;
not submitted a return under section 22 or section 23 of the VAT Act

In most cases, taxpayers who have not declared and have not paid the correct amount of tax, would be issued with a Notice of Assessment instructing them to pay the taxes due and payable inclusive of penalties and interest or if aggrieved to object against the assessment issued. As such, taxpayers would normally expect the MRA to issue a Notice of Assessment within the time limit specified under Section 130 of the ITA and Section 37(3) of the VAT Act unless in the case of fraud or when a return of income/VAT has not been submitted.

However, under Section 15A of the MRA Act, if cases have been referred:

for prosecution to LSD in respect of offences committed under Section 147 of the ITA, Section 58 of the VAT Act, Section 148(4) or (5) of the Gambling Regulatory Authority Act or Section 131A or 158(1)(b) or (3)(a), (b) or (c) of the Customs Act;
to the ICAC for Money Laundering (ML) offence committed in respect of offences referred at (1) above,

the DG may stay the assessment to be raised in these cases.

Under such circumstances, the time limit to issue assessment, would not be as specified under Section 130 of the ITA and Section 37(3) of the VAT Act, but would be for an additional period of 2 years from the time limit imposed under Section 130 of the ITA, Sections 28A and 37(3) of VAT Act, Sections 119 and 119A of the Gambling Regulatory Authority Act and Sections 7A, 15 and 24A of the Customs Act.

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