• Revenue Laws and Regulations

  Revenue Laws (In alphabetical order)	Regulations
  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]
  'Courtesy from Supreme Court'
  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]
  insofar as it relates to Part X - Added by [GN No. 176 of 2007]
  Excise Regulations 1994 as at 01.11.2020
  insofar as it relates to duty, excise duty and taxes (repealed by Finance Act 2006)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  (repealed by the Gambling Regulatory Authority Act 2007)
  insofar as it relates to duties and taxes - Added by [Act No. 9 of 2007]
  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 Act2003 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)
  insofar as it relates to duty, excise duty and taxes (repealed by Finance Act 2006)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	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)
  insofar as it relates to collection and enforcement of contributions - Amended by [Act No. 37 of 2011]; [Act No. 4 of 2017]
  insofar as it relates to the collection and recovery of contribution or recycling fee – Added by [Act No. 4 of 2017]
  The Registration Duty Act1804 - Deleted by [Act No. 4 of 2006]
  The Stamp Duty Act 1990- Deleted by [Act No. 4 of 2006]
  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]
  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

• Revenue Laws and Regulations

  Revenue Laws (In alphabetical order)	Regulations
  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]
  'Courtesy from Supreme Court'
  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]
  insofar as it relates to Part X - Added by [GN No. 176 of 2007]
  Excise Regulations 1994 as at 01.11.2020
  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)
  insofar as it relates to duties and taxes - Added by [Act No. 9 of 2007]
  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 Act2003 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)
  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	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)
  insofar as it relates to collection and enforcement of contributions - Amended by [Act No. 37 of 2011]; [Act No. 4 of 2017]
  insofar as it relates to the collection and recovery of contribution or recycling fee – Added by [Act No. 4 of 2017]
  The Registration Duty Act1804 - Deleted by [Act No. 4 of 2006]
  The Stamp Duty Act 1990- Deleted by [Act No. 4 of 2006]
  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]
  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

Gambling Regulatory Authority In Mauritius

The island nation of Mauritius sits in the Indian Ocean about 2,000 km off the southeast coast of Africa. With a land area of about 2,040 square kilometers and a population of 1.3 million, Mauritius does not represent one of the world’s largest online betting bookies markets nor it is the home to lots of international betting sites, but gambling in Mauritius is popular nonetheless. The term gambling taxes encompass gaming taxes, betting taxes and betting duties which are imposed under Sections 60 (1) (d) and114 of the Gambling Regulatory Authority (GRA) Act.Some Operators licensed under the Act are subject to gambling tax and responsible gambling levy in respect of some of their activities.