Mauritius: Tax dispute resolution shifts to Revenue Tribunal
Including various reforms to the country's tax dispute resolution framework
The Revenue Tribunal Act was published in the Government Gazette on July 7, 2025, marking a significant reform in the country's tax dispute resolution framework. The Revenue Tribunal will replace the Assessment Review Committee (ARC) as the body responsible for resolving tax disputes on a date to be determined by proclamation.
The Revenue Tribunal Act introduces several key changes aimed at improving the tax dispute resolution process. Notably, the Revenue Tribunal can award costs to the winning party, potentially discouraging the Mauritius Revenue Authority (MRA) from submitting unfounded tax assessments. In certain cases, such as income tax and value added tax (VAT) anti-avoidance, the burden of proof may shift to the MRA, which may help prevent unsubstantiated assessments.
Taxpayers appealing to the ARC previously had to advance 5% of the amount claimed by the MRA, but under the Revenue Tribunal, this is capped at MUR 5 million.
Ongoing cases that began before the Revenue Tribunal Act comes into effect will continue under the ARC framework, while new cases will follow the new legislation.
Read an August 2025 report prepared by the KPMG member firm in Mauritius.