1. Revenue Laws and Regulations
2. Finance Acts
3. Disclaimer

"Amendments brought to the legislations by the Finance Act 2021 are not yet reflected on this page save and except for Customs Act, The Customs Tariff Act (Consolidated Version) and The Excise Act."

• 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] 'Courtesy from Supreme Court Website'	Advertisements Regulation (Amendment of Schedule) Regulations 2012
  The Civil Aviation Act 1974 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'
  Customs Act	The Customs (Export to the Republic of India under the Comprehensive Economic Cooperation and Partnership Agreement) Regulations 2021 The Customs (Export to the African Continental Free Trade Area) Regulations 2021 The Customs Regulations 1989 as at 03.09.21 The Customs (Export to China) Regulations 2020 (Effective as from 01 Jan 2021 as per GN 2283 of 2020) Customs (Movement Certificate EUR 1) Regulations 2005 Customs (Mutual Administrative Assistance Agreement (Madagascar)) Regulations 2018 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 (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 (Computer Document) Regulations 1994 The Customs (Use of Computer) Regulations 1997 Consolidated Version
  The Customs Tariff Act (Consolidated Version)	The Customs Tariff (Purchase of Another Duty Exempted Motor Vehicle Before Expiry of 3 or 4 Years From Date of Exemption) Regulations 2021
  The Courts (Amendment) Act 2020 'Courtesy from Supreme Court Website'
  Employment Rights Act 2008 (repealed and replaced by Workers’ Rights Act 2019 on 24 October 2019) 'Courtesy from Supreme Court Website' The Workers' Rights Act 2019	Workers’ Rights (Additional Remuneration) (2021) Regulations 2021 Workers’ Rights (Payment of Special Allowance 2021) Regulations 2021 Workers’ Rights (Portable Retirement Gratuity Fund) Regulations 2020 Workers’ Rights (Exempt Employers) Regulations 2021 Workers’ Rights (Prescribed Period) Regulations 2020 Workers’ Rights (Working from Home) Regulations 2020
  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 Excise Act	Excise Regulations 1994 as at 03.09.21 The Excise (Valuation of Motor Vehicles) Regulations 2003 as at 01.10.2019
  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'	Freeport Regulations 2005 as at 30.12.2020
  The Gaming Act 1973 (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'	Gambling Regulatory Authority (Personal Management Licence) (Amendment) Regulations 2019 Gambling Regulatory Authority (Personal Management Licence) Regulations 2018 Gambling Regulatory Authority (Mauritius National Lottery) (Lottery Games) Regulations 2009
  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 Income Tax Regulations 1996 The Income Tax (Foreign Tax Credit) Regulations 1996 The Income Tax (Negative Income Tax Allowance) Regulations 2017
  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]
  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] 'Courtesy from Supreme Court Website'
  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] '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 Social Contribution and Social Benefits Act 2021 'Courtesy from Mauritius National Assembly 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)	Amended Value Added Tax Regulations (Consolidated Version up to October 2020) VAT (Solidarity Levy) Regulations 2006

   

• Finance Acts
  • The Finance Act 2021
  • The Finance Act 2020
  • The Finance Act 2019

  • The Finance Act 2018
  • The Finance Act 2017

  • The Finance Act 2016
  • The Finance Act 2015

Disclaimer

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In particular, the legislations uploaded on the website have been uploaded for convenience of reference only and are not the official versions thereof. The official versions of the legislations are published in the Government Gazette. The MRA does not warrant the accuracy, reliability, adequacy, validity, availability, completeness or currency of the information provided by external sources, including the legislations uploaded on its website.

Users wishing to rely upon the legislations uploaded on the website of the Mauritius Revenue Authority should consult directly with the source of the information. Access and use of this site constitute acceptance by you of these terms and conditions.