- Revenue Laws and Regulations
Revenue Laws (In alphabetical order)
Regulations
Advertisements Regulation Act 1930
insofar as it relates to advertising structure fee under sections 4 to 12 - Added by [Act No. 37 of 2011]
insofar as it relates to sections 8A, 8B and 8C - Added by [GN No. 176 of 2007]
The COVID-19 (Miscellaneous Provisions) Act 2020
'Courtesy from Supreme Court'
- Customs (Cargo Community System) Regulations 2008
- Customs (Certificate of Origin under IOC Trade Protocol) Regulations 2009
- Customs (Export Licence for Sugar to European Community) Regulations 2009
- Customs (Export to the Southern African Development Community Certificate) Regulations 2000
- Customs (Maximum Number of Customs House Brokers) Regulations 2008
- Customs (Movement Certificate EUR 1) Regulations 2005
- Customs (Mutual Administrative Assistance Agreement (Netherlands) Regulations 2008
- Customs (Mutual Administrative Assistance Agreement (Pakistan) Regulations 2008
- Customs (Mutual Administrative Assistance Agreement (Belgium) Regulations 2008)
- Customs (Mutual Administrative Assistance Agreement (United States of America) Regulations 2007
- Customs(Export to Pakistan) Regulations 2014
- The Customs Regulations 1989 as at 10.01.2020
- The Customs (Computer Document) Regulations 1994
- The Customs (Use of Computer) Regulations 1997 Consolidated Version
The Customs Tariff Act (Consolidated Version) Employment Rights Act 1996 insofar as it relates to the collection and recovery of recycling fee - Added by [Act No. 4 of 2017]
The Environment Protection Act 2002
insofar as it relates to Part X - Added by [GN No. 176 of 2007]
The Excise Act The Export Service Zones Act 1981
insofar as it relates to duty, excise duty and taxes (repealed by Finance Act 2006)
The Freeport Act as at 13.08.20 insofar as it relates to duty, excise duty and taxes - Added by [Act No. 15 of 2006]
(repealed by the Gambling Regulatory Authority Act 2007)
The Gambling Regulatory Authority Act 2007
insofar as it relates to duties and taxes - Added by [Act No. 9 of 2007]
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]
The Horse Racing Board Act 2003 The Human Resource Development Act 2003 insofar as it relates to the collection and recovery of levy - Added by [Act No. 4 of 2017]
The Income Tax Act 1995 (Consolidated Version) The Industrial Expansion Act 1993
insofar as it relates to duty, excise duty and taxes (repealed by Finance Act 2006)
The Land (Duties and Taxes) Act 1984 - Deleted by [Act No. 4 of 2006]
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]
The Mauritius Revenue Authority Act 2004 - Alternative Tax Dispute Resolution - Regulations 2016
- Investment Promotion (Mauritian Diaspora Scheme) Regulations 2015 insofar as it relates to regulation 9(4)
- Investment Promotion (Property Development Scheme) Regulations 2015 insofar as it relates to regulation 17
- Investment Promotion (Smart City Scheme) Regulations 2015 insofar as it relates to regulation 22(1)
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]
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]
The Registration Duty Act 1804 - Deleted by [Act No. 4 of 2006]
The Stamp Duty Act 1990 - Deleted by [Act No. 4 of 2006]
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]
insofar as it relates to claim and recovery of duty under section 27(3) to (10) - Added by [GN No. 2 of 2011]
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]
The Value Added Tax Act - Amended by [Act No. 4 of 2006] (consolidated version) - Finance Acts