The ARC previously heard representations from taxpayers challenging decisions of the Mauritius Revenue Authority (“MRA”) or the Registrar-General. The new Revenue Tribunal strengthens this process by providing a dedicated judicial body for revenue-related appeals. It is expected to enhance confidence in Mauritius’ tax dispute framework, particularly among foreign investors, by moving dispute resolution outside the direct ambit of the MRA.
Download the full regulatory update
For a full overview of the Revenue Tribunal Act 2025, including compliance requirements, appeal procedures, and transitional provisions, download our detailed regulatory update.
