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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 ACT Revenue Appeal Tribunal – RAT BILL   Establishment & Composition S.18(1) – Assessment Review Committee.Chairperson is a…

Decisions Delivered by the Assessment Review Committee 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) which is also part of the Avago group. By virtue…

Decisions Delivered by the Assessment Review Committee 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 purchase a second apartment. Later, the Applicant contracted…

Decisions Delivered by the Assessment Review Committee 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 & 3 were located along an…

Decisions Delivered by the Assessment Review Committee 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 the payment of 10% on the…

Decisions Delivered by the Assessment Review Committee 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 a meeting held on 5December 2022…

Decisions Delivered by the Assessment Review Committee 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) of the constitution by not affording the…

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…

Decisions Delivered by the Assessment Review Committee 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 exercise its discretion in the interest of justice and in all fairness…

Decisions Delivered by the Assessment Review Committee This is a unique case where the Applicants lodged representations before the Assessment Review Committee (ARC) after being authorised to do so by the Supreme Court in SOCIETE DE LA DORDOGNE & ORS v THE REGISTRAR GENERAL [2021 SCJ 46] – where the Applicants had applied for a…

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