Revenue Appeal Tribunal Bill

Cabinet has agreed to the introduction of the Revenue Appeal Tribunal Bill into the National Assembly. The object of the Bill is to provide for the establishment of the Revenue Appeal Tribunal which would take over the functions and powers of the Assessment Review Committee under the Mauritius Revenue Authority Act.

Any person who is aggrieved by a revenue determination of the Director-General of the Mauritius Revenue Authority or Registrar-General would now appeal to the Revenue Appeal Tribunal instead of the Assessment Review Committee. The Revenue Appeal Tribunal would conduct its proceedings in a more simplified manner and would, inter alia, have the power to:
(a) make such order requiring the attendance of a person or the production of any record, document or exhibit as it thinks necessary or expedient for the disposal of an appeal; and
(b) take evidence on oath and, for that purpose, administer an oath.