RT - Revenue Tribunal

1. WHEN DO I HAVE TO APPEAL BEFORE THE REVENUE TRIBUNAL?

In case you are aggrieved by a determination made by the Director General of the Mauritius Revenue Authority or the Registrar General.

2. WHAT TYPES OF APPEALS CAN BE LODGED BEFORE THE TRIBUNAL?

Appeals can be lodged against a determination made under the following enactments:

1. Advertisements Regulation Act insofar as it relates to section 7A

2. Civil Aviation Act insofar as it relates to sections 8A, 8B and 8C

3. Customs Act insofar as it relates to sections 9A(6)(c), 15(2B), 19, 19B(9), 20, 23(7), 24(6), 24A(5), 49(5)(c), 61(8), 67(3B)(c)(iii), 127A(1B)(c) and 156A(4)

4. Customs Regulations 1989 insofar as it relates to regulations 20A, 22, 29(5)(c), 45(1)(e)(iii)(C) and (2)(d)(iii)(C) and 45A(4)(c)

5. Customs Tariff Act insofar as it relates to section 5(2B)(c) or (3B)(c)

6. Environment Act 2024 insofar as it relates to Part IX

7. Excise Act insofar as it relates to sections 5(4), 22(7) and 52(7)

8. Gambling Regulatory Authority Act insofar as it relates to sections 121(4) and (5) and 122(2)

9. Hotel and Restaurant Tax Act insofar as it relates to section 9

10. Income Tax Act insofar as it relates to section 134

11. Income Tax (Country by Country Reporting) Regulations 2018 insofar as it relates to regulation 7A

12. Land (Duties and Taxes) Act insofar as it relates to sections 15A, 23, 24, 26A, 28(4) and 39(2)

13. Registration Duty Act insofar as it relates to section 17

14. Social Contribution and Social Benefits Act 2021 insofar as it relates to section 9

15. Value Added Tax Act insofar as it relates to sections 20D(6), 40(1) and 66(7)

3. HOW DO I LODGE AN APPEAL BEFORE THE TRIBUNAL?

An appeal shall be lodged by way of a Notice of Appeal, in the form set out in the First Schedule of the Revenue Tribunal Rules 2026 and can be lodged:

EITHER:

In person, in which case it must be lodged in triplicate (hard copy) at the registry counter of the Tribunal;

OR:

Electronically, through the link provided on the website of the Tribunal.

AT THE REGISTRY COUNTER

The aggrieved party or his/her appointed representative must complete the Notice of Appeal and submit it at the registry counter of the Tribunal within 28 days of the determination of the Director General of the MRA or the Registrar General.
A copy of the said determination should simultaneously be submitted.

A copy of the Notice of Appeal, including the grounds of appeal, should also be submitted to either the Director General of the MRA or the Registrar General, as applicable.

ONLINE

The aggrieved party or his/her appointed representative must complete the online Notice of Appeal Form via MAUPASS under the “E-Filing” menu and submit same electronically to the Tribunal within 28 days of the determination of the Director General of the MRA or the Registrar General.

A copy of the said determination must simultaneously be submitted online.

A Chart outlining the Tribunal’s general procedure is available for reference in the 'Downloads' section of this website.”

4. CAN I MAKE AN APPEAL ON BEHALF OF SOMEBODY ELSE?

5. AM I REQUIRED TO FILE ANY OTHER DOCUMENT AFTER LODGING THE NOTICE OF APPEAL?

In specified cases against the MRA, appellants should take note of Rule 3 of the Revenue Tribunal Rules whereby:

a) a) The appellant shall, not later than 28 days after the filing of the Notice of Appeal, submit to the registry counter of the Tribunal a Statement of Case in the form set out in the Second Schedule of the Rules, with copy to the Director-General;

b) b)The Director-General shall, not later than 28 days after the filing of the Statement of Case, submit to the Tribunal a Reply in the form set out in the Third Schedule of the Rules, with copy to the appellant; and

c) c) Each party shall, not later than 28 days after the said reply of the Director-General, file a witness statement for each witness it intends to call at the hearing of the appeal.

6. AFTER HOW LONG WILL I BE CALLED BEFORE THE TRIBUNAL?

7. HOW WILL I BE NOTIFIED OF THE HEARING?

8. WHO WILL BE PRESENT AT THE HEARING?

9. CAN I BE ACCOMPANIED BY SOMEBODY ELSE AT THE HEARING?

10. WHEN WILL THE DECISION OF THE TRIBUNAL BE COMMUNICATED TO ME?

11. HOW WILL THE DECISION BE COMMUNICATED TO ME?

12. WHERE SHOULD I APPEAL IF I AM NOT SATISFIED WITH A FINAL DECISION OF THE TRIBUNAL?

In accordance with section 11 of the Revenue Tribunal Act 2025, as amended by the Civil Appeal Act 2025, an aggrieved party who intends to appeal to the Supreme Court shall, not later than 21 days after the date of the final decision of the Tribunal, give written notice of appeal to the Secretary to the Tribunal.

The notice of appeal shall set out the grounds of the appeal and, except with leave of the Supreme Court, no other grounds than those specified in that notice shall be brought forward when the appeal is heard.

The Secretary of the Tribunal shall, on receipt of the notice of appeal, immediately bind the appellant, together with one or more sureties, by recognisance in favour of the respondent and the appellant shall pay such sum as the Secretary may deem sufficient to cover the costs of the appeal.

The appeal shall then be prosecuted in accordance with the Civil Appeal Act 2025

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