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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]
'Courtesy from Supreme Court Website'
insofar as it relates to sections 8A, 8B and 8C - Added by [GN No. 176 of 2007]
'Courtesy from Supreme Court Website'
The COVID-19 (Miscellaneous Provisions) Act 2020
'Courtesy from Supreme Court'
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The Customs (Export to the African Continental Free Trade Area) Regulations 2021
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The Customs (Export to China) Regulations 2020
(Effective as from 01 Jan 2021 as per GN 2283 of 2020)
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Customs (Mutual Administrative Assistance Agreement (Madagascar)) Regulations 2018
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Customs (Certificate of Origin under IOC Trade Protocol) Regulations 2009
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Customs (Export Licence for Sugar to European Community) Regulations 2009
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Customs (Export to the Southern African Development Community Certificate) Regulations 2000
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Customs (Maximum Number of Customs House Brokers) Regulations 2008
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Customs (Mutual Administrative Assistance Agreement (Netherlands) Regulations 2008
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Customs (Mutual Administrative Assistance Agreement (Pakistan) Regulations 2008
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Customs (Mutual Administrative Assistance Agreement (Belgium) Regulations 2008)
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Customs (Mutual Administrative Assistance Agreement (United States of America) Regulations 2007
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The Customs (Use of Computer) Regulations 1997 Consolidated Version
The Customs Tariff Act (Consolidated Version) The Courts (Amendment) Act 2020
'Courtesy from Supreme Court Website'
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Employment Rights Act 2008 (repealed and replaced by Workers’ Rights Act 2019 on 24 October 2019)
'Courtesy from Supreme Court Website'
The Environment Protection Act 2002
insofar as it relates to Part X - Added by [GN No. 176 of 2007]
'Courtesy from Supreme Court Website'
The Export Service Zones Act 1981
insofar as it relates to duty, excise duty and taxes (repealed by Finance Act 2006)
'Courtesy from Supreme Court Website'
The Freeport Act insofar as it relates to duty, excise duty and taxes - Added by [Act No. 15 of 2006]
'Courtesy from Supreme Court Website'
(repealed by the Gambling Regulatory Authority Act 2007)
'Courtesy from Supreme Court Website'
The Gambling Regulatory Authority Act 2007
insofar as it relates to duties and taxes - Added by [Act No. 9 of 2007]
'Courtesy from Supreme Court Website'
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]
'Courtesy from Supreme Court Website'
The Horse Racing Board Act 2003
'Courtesy from Supreme Court Website'
The Hotel and Restaurant Tax Act 1986
'Courtesy from Supreme Court Website'
The Human Resource Development Act 2003 insofar as it relates to the collection and recovery of levy - Added by [Act No. 4 of 2017]
'Courtesy from Supreme Court Website'
The Income Tax Act 1995 (Consolidated Version)
'Courtesy from Supreme Court Website'
The Industrial Expansion Act 1993
insofar as it relates to duty, excise duty and taxes (repealed by Finance Act 2006)
'Courtesy from Supreme Court Website'
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]
'Courtesy from Supreme Court Website'
The Mauritius Revenue Authority Act 2004 -
Investment Promotion (Mauritian Diaspora Scheme) Regulations 2015 insofar as it relates to regulation 9(4)
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Investment Promotion (Property Development Scheme) Regulations 2015 insofar as it relates to regulation 17
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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]
'Courtesy from Supreme Court Website'
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]
'Courtesy from Supreme Court Website'
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]
'Courtesy from Supreme Court Website'
The 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]
'Courtesy from Supreme Court Website'
The Transcription and Mortgages Act (Amended as at 06 August 2020)
insofar as it relates to any duty, fee or charge payable under that Act - Deleted by [Act No. 4 of 2006]
'Courtesy from Supreme Court Website'
The Value Added Tax Act - Amended by [Act No. 4 of 2006] (consolidated version) - Finance Acts