ARC FINDINGS/RULINGS INCOME TAX CONSTRUCTION COST CONSULTANTS LTD v THE DIRECTOR-GENERAL, MRA, ARC/IT/350-17 – FINDING FACTS: The Committee gave its decision in this case and the MRA is to take a stand in the VAT case – ARC/VAT/175-17. The MRA had issued an assessment totaling Rs 1,515,226 which was later revised to Rs 1,380,724 after...Read More
Comparing key provisions of the new Revenue Appeal Tribunal Bill 2024 (RAT BILL) with corresponding provisions of the Mauritius Revenue Authority Act (MRA Act) related to the Assessment Review Committee (ARC). Assessment Review Committee – MRA ACTRevenue Appeal Tribunal – RAT BILL Establishment & CompositionS.18(1) – Assessment Review Committee.Chairperson is a barrister of not less than...Read More
Decisions Delivered by the Assessment Review Committee AVAGO TECHNOLOGIES TRADING LTD V/S DIRECTOR GENERAL-MRA ARC/IT/602/15, IT/145-16, IT/265-17 FACTS: The Applicant Company (hereinafter referred to Applicant) is a GBL 1 company in Mauritius forming part of the Avago group – a multinational enterprise in the semiconductor industry. The Applicant is wholly owned by GEN IP (Singapore)...Read More
Decisions Delivered by the Assessment Review Committee JEAN NOEL STEEVE JULIEN V/S DIRECTOR GENERAL-MRA ARC/IT/72-20 Facts: In this matter, the applicant and his wife were married under the regime of legal separation of goods and property and were residing in an apartment acquired by the wife before marriage. The couple then contracted a loan to...Read More
Decisions Delivered by the Assessment Review Committee SOCIETE CLEFOON v/s THE REGISTRAR-GENERAL ARC/RG/656-17 In this matter, a subject property comprising of three connected lands, Plot 1 (710.38m2), Plot 2 (529.93m2), and Plot 3 (726 m2), was acquired by the Applicant in 1983. As per the Government Valuer’s report, the three plots were connected. Plots 2...Read More
Decisions Delivered by the Assessment Review Committee MURVIN RAMLAUL v/s DIRECTOR GENERAL-MRA ARC/IT/122-18 There were two main points of contentions in this matter. The first one was about the non-payment of the 10% for the Objection unit of the Respondent to consider the objection lodged by the Applicant. The Applicant explained that they were considering...Read More
Decisions Delivered by the Assessment Review Committee E-VET LTD v/s DIRECTOR GENERAL-MRA ARC/CUS/005-23 The Applicant here lodged three grounds of Representations with the Committee. It then took the last two grounds as preliminary objections in law. In its first preliminary objection, the Applicant submitted that the Notice of Determination was flawed because it referred to...Read More
Decisions Delivered by the Assessment Review Committee ATTITUDE PROPERTY LTD V/S THE REGISTRAR-GENERAL-MRA ARC/RG/96-15 This was quite an interesting matter concerning fair hearing within a reasonable time at the ARC. The Applicant’s case was that the ARC, as an administrative Tribunal which must comply with the principles set in the constitutions, had breached s.10 (8)...Read More
Global Minimum Tax & the small island of Mauritius Introduction We are now in 2024 – the Year the Global Minimum Tax (GMT) is set to go live and dramatically transform the international tax landscape. In view of contributing to the understanding of the GMT, we are pleased to share with you our short article...Read More
Decisions Delivered by the Assessment Review Committee MR AZIZE MOHAMMAD MAMODE ALLY V/S DG, MRA V/S DIRECTOR GENERAL-MRA ARC/IT/247-18 This case concerned the lapsing of an Objection to an Assessment by virtue of S. 131B(4) of the Income Tax Act (ITA). It shows how, in very exceptional circumstances and for valid reasons, the ARC will...Read More
