ARC - Assessment Review Committee

1. WHY DO I HAVE TO APPEAL BEFORE THE ARC?

In case you are not satisfied with a Determination made by the Director General of the Mauritius Revenue Authority or the Registrar General.

2. WHAT TYPES OF REPRESENTATIONS CAN BE LODGED BEFORE THE ARC?

As per the fifth schedule of the MRA Act which reads as follows:

Advertisements Regulation Act in so far as it relates to section 7A 116 *

The Customs Act in so far as it relates to section 15(2B), 19(3B), 19B(9), 20(3B), 23(7),

24(6), 24A(5), 61(8) or 156A(4) 117*

The Customs Tariff Act in so far as it relates to section 5(2B)(c)

The Excise Act in so far as it relates to section 5(5), 22(7) or 52(7)

The Income Tax Act in so far as it relates to section 134

The Industrial Expansion Act in so far as it relates to duty and excise duty

The Land (Duties and Taxes) Act in respect of a notice under section 23, 27(1) or 28(2)(b), or a claim under section 15A or 36(1)

The Registration Duty Act in respect of a claim under section 33(4)

The Value Added Tax Act in so far as it relates to section 40 and 66 118 *

The Gaming Act in so far as it relates to the duty or tax leviable under sections 11(2) and 40B

The Horse Racing Board Act 2003 in so far as it relates to duty or betting tax under section 40

The Gambling Regulatory Authority Act 2007 in so far as it relates to a decision under section

121(4) or (5) or 122(2) 119 *

The Civil Aviation Act in so far as it relates to sections 8A, 8B and 8C 120 *

The Environment Protection Act 2002 in so far as it relates to Part X 121*

3. HOW DO I LODGE A REPRESENTATION BEFORE THE ARC?

BY POST OR AT THE ARC COUNTER

The aggrieved party or his/her appointed representative has to fill in the Representation Form, attach all relevant documents and submit the form to this Committee with copy to either the Director General of the MRA or the Registrar General within 28 days of the representations by registered post or at the ARC’s Counter.

ONLINE

The aggrieved party or his/her appointed representative has to fill in the online Representation Form via MAUPASS under the “E-Filing” menu and submit same online to this Committee within 28 days of the representations. A printed copy of the Representation Form together with all relevant documents should then be submitted to either the Director General of the MRA or the Registrar General.

4. CAN I MAKE A REPRESENTATION ON BEHALF OF SOMEBODY ELSE?

5. AFTER HOW MANY MONTHS WILL I BE CALLED BEFORE THE COMMITTEE?

6. HOW WILL I BE NOTIFIED FOR THE MEETING?

7. WHO WILL BE PRESENT AT THE MEETING?

8. CAN I BE ACCOMPANIED BY SOMEBODY ELSE AT THE MEETING?

9. HOW LONG DOES A CASE TAKE TO BE DETERMINED?

10. HOW WILL THE DECISION BE COMMUNICATED TO ME?

11. WHERE SHOULD I APPEAL IF I AM NOT SATISFIED WITH A DECISION OF THE ARC?

FAQ