Le Premier Ministre va présenter le 15 octobre 2024 son projet de loi de mettre en place le Revenue Appeal Tribunal qui va remplacer l’Assessment Review Committee qui agit sous le Mauritius Revenue Authority Act.
The object of this Bill is to provide for the establishment of the Revenue Appeal Tribunal which will take over the functions and powers of the Assessment Review Committee under the Mauritius Revenue Authority Act.
Accordingly, any person who is aggrieved by a revenue determination of the Director-General of the Mauritius Revenue Authority or Registrar-General will now appeal to the Revenue Appeal Tribunal instead of the Assessment Review Committee.
The Revenue Appeal Tribunal will conduct its proceedings in a more simplified manner and will, inter alia, have the power to –
(a)make such order requiring the attendance of a person or the production of any record, document or exhibit as it thinks necessary or expedient for the disposal of an appeal; and
(b)take evidence on oath and, for that purpose, administer an oath.In addition, any appeal before the Supreme Court against the determination of the Revenue Appeal Tribunal will, in lieu of appeal by way of case stated, be prosecuted in the manner provided by rules in respect of an appeal from the final judgement of a District Court in civil matters.
P. K. Jugnauth
