Income Tax / VAT Rulings

Under section 159 of the Income Tax Act any person who derives or may derive any income may apply
to the Director General for a ruling as to the application of the Act to that income.

Below is a summary of all the rulings so far given.

DOWNLOAD RULINGS

INCOME
TAX
RULINGS

TR 1 - 50
TR 51 - 100
TR 101 - 150
TR 151 - 200
TR 201 - 249
TR 250
TR 251
TR 252
TR 253
TR 254
TR 255
VATR 1 - 50
VATR 51 - 100
VATR 101 - 103
VATR 104
VATR 106

VAT
RULINGS

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We look forward to helping you navigate the complexities of taxation and achieve your financial objectives in Mauritius.

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