Revenue Appeal Tribunal

With the commencement of the Revenue Tribunal (the “Tribunal”) under the Revenue Tribunal Act 2025, Mauritius ushers in a new chapter in tax dispute resolution. The Tribunal, which became operational on 5 January 2026, replaces the former Assessment Review Committee (ARC) and is set to transform the way tax appeals are managed.

Streamlined Appeal Process

While the process being previously governed under The Mauritius Revenue Authority Act, The Revenue Tribunal now provides a clear and structured pathway for taxpayers who wish to challenge determinations made by the Director-General of the Mauritius Revenue Authority (MRA) or the Registrar-General. Appeals must be lodged with the Secretary to the Tribunal, either in person or electronically, using the prescribed Notice of Appeal form. For most cases, appellants are required to submit a detailed Statement of Case within 28 days, outlining the grounds of appeal and supporting evidence. Respondents then have 28 days to reply, followed by the submission of witness statements from both sides.

Fairness, Transparency, and Efficiency

The new rules emphasize fairness and transparency, with strict timelines and comprehensive requirements for evidence and documentation. Hearings may be conducted in person or remotely and preliminary hearings are scheduled within 120 days to settle procedural matters. Legal representation must be declared early in the process, ensuring all parties are adequately prepared.

Mediation and Settlement

One of the standout features of the Revenue Tribunal is its focus on mediation. The Chairperson may refer disputes to a mediation panel, where parties can seek an informal and confidential resolution. If an agreement is reached, the settlement is recorded and becomes binding. If not, unresolved issues are referred to the Tribunal for adjudication. This approach aims to reduce lengthy litigation and promote amicable settlements.

Consolidation and Withdrawal

The Tribunal may consolidate appeals involving similar issues, streamlining proceedings and reducing duplication. Appellants retain the right to withdraw their appeal at any time before a decision is rendered, either by written notice or by motion before the Tribunal.

Impact and Next Steps

The establishment of the Revenue Tribunal marks a significant step forward for Mauritius’s tax administration. Taxpayers now have access to a modern, efficient, and impartial forum for resolving disputes.