Revenue Laws (In alphabetical order)
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Regulations
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Advertisements Regulation Act 1930
insofar as it relates to advertising structure fee under sections 4 to 12 - Added by [Act No. 37 of 2011]
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The Civil Aviation Act 1974
insofar as it relates to sections 8A, 8B and 8C - Added by [GN No. 176 of 2007]
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The COVID-19 (Miscellaneous Provisions) Act 2020
'Courtesy from Supreme Court'
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Customs Act
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| The Customs Tariff Act (Consolidated Version) |
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| Employment Rights Act 1996
insofar as it relates to the collection and recovery of recycling fee - Added by [Act No. 4 of 2017]
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The Environment Protection Act 2002
insofar as it relates to Part X - Added by [GN No. 176 of 2007]
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The Excise Act as at 12.06.2021
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The Export Service Zones Act 1981
insofar as it relates to duty, excise duty and taxes (repealed by Finance Act 2006)
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| The Freeport Act
insofar as it relates to duty, excise duty and taxes - Added by [Act No. 15 of 2006]
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The Gaming Act 1973
(repealed by the Gambling Regulatory Authority Act 2007)
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The Gambling Regulatory Authority Act 2007
insofar as it relates to duties and taxes - Added by [Act No. 9 of 2007]
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The Hire Purchase and Credit Sale Act 1964
insofar as it relates to registration duty payable on goods - Deleted by [Act No. 4 of 2006]
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| The Horse Racing Board Act 2003 |
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The Hotel and Restaurant Tax Act 1986
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| The Human Resource Development Act 2003
insofar as it relates to the collection and recovery of levy - Added by [Act No. 4 of 2017]
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| The Income Tax Act 1995 (Consolidated Version) |
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The Industrial Expansion Act 1993
insofar as it relates to duty, excise duty and taxes (repealed by Finance Act 2006)
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The Land (Duties and Taxes) Act 1984 - Deleted by [Act No. 4 of 2006]
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The Local Government Act 2011
insofar as it relates to collection and enforcement of general rate under sections 102 to 105 - Amended [Act No. 37 of 2011]; [Act No. 26 of 2013]
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| The Mauritius Revenue Authority Act 2004 |
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The National Pensions Act 1976
insofar as it relates to collection and enforcement of contributions - Amended by [Act No. 37 of 2011]; [Act No. 4 of 2017]
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The National Savings Fund Act 1995
insofar as it relates to the collection and recovery of contribution or recycling fee – Added by [Act No. 4 of 2017]
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The Registration Duty Act 1804 - Deleted by [Act No. 4 of 2006]
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The Stamp Duty Act 1990 - Deleted by [Act No. 4 of 2006]
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The Sugar Industry Efficiency Act 2001
insofar as it relates to duty under the Registration Duty Act and tax under the Land (Duties and Taxes) Act - Deleted by [Act No. 4 of 2006]
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Registration Duty Act 1804
insofar as it relates to claim and recovery of duty under section 27(3) to (10) - Added by [GN No. 2 of 2011]
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The Transcription and Mortgages Act
insofar as it relates to any duty, fee or charge payable under that Act - Deleted by [Act No. 4 of 2006]
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| The Value Added Tax Act - Amended by [Act No. 4 of 2006] (consolidated version) |
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