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
Independent Tax Panel (ITP)
The Fiscal Investigations Department (FID) may also make an application ex parte to the Independent Tax Panel (ITP) under the relevant revenue laws to seek authorisation to examine the information, books and records of a person for time barred periods in cases where there is prima facie evidence of fraud.
Successful applications may result in assessment being made on the defaulters for the time barred periods claiming tax evaded with penalties and interest as provided in law.