Mauritius Revenue Authority

Legislations

1. Act
2. Other Legislations falling under the MRA
3. Regulations falling under the MRA

Act

• The Mauritius Revenue Authority Act 2004

Other Legislations falling under the MRA

• The Customs Act (Consolidated Version)
• The Customs Tariff Act 1969 (Consolidated Version)
• The Excise Act (Consolidated Version)
• The Freeport Act 2004 (Consolidated Version)
• The Value Added Tax Act (Consolidated Version)
• The Gambling Regulatory Authority Act
• The Gaming Act
• The Horse Racing Board Act 2003
• The Income Tax Act (Consolidated Version)
• The Finance Act 2012
• The Finance Act 2011
• The Finance Act 2010
• The Finance Act 2009
• The Finance Act 2008
• The Finance Act 2007

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Regulations falling under the MRA

Indirect Taxes

Customs

• The Customs Regulations 1989
• The Customs (Exports to the European Community Certificate) Regulations 1991
• The Customs (Computer Document) Regulations 1994
• The Customs (Use of Computer) Regulations 1997 Consolidated Version
• Customs (Compoundable Offence and Compounding Amount) Regulations 2012
• The Excise Regulations 1994 

• The Freeport Regulations (Consolidated Version)

Value Added Tax

• The Value Added Tax Regulations
• VAT (Solidarity Levy) Regulations 2006

Direct Taxes

Regulations falling under the income tax

• The Income Tax Regulations 1996
• The Income Tax (Foreign Tax Credit) Regulations 1996
• Gambling Regulatory Authority (Mauritius National Lottery) (Lottery Games) Regulations 2009

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