The Revenue Tribunal has been established under the Revenue Tribunal Act No. 13 of 2025 (“the Act”). The Act was passed by the National Assembly on 04 July 2025 and received the assent of the Ag. President of the Republic on 07 July 2025. The Tribunal has come into operation on 05 January 2026 as per Proclamation No. 24 of 2025.

The Revenue Tribunal has taken over the functions and powers of the Assessment Review Committee which was set up 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 of the Registrar General will now appeal to the Revenue Tribunal instead of the Assessment Review Committee.

In addition, a person who is aggrieved by the final decision of the Revenue Tribunal will now be eligible to appeal to the Supreme Court against that decision, including any evidence assessed by the Revenue Tribunal, unlike an appeal from the decision of the Assessment Review Committee to the Supreme Court which was only limited to such decision as being erroneous in law.