Gambling Authority Mauritius

Gambling Regulatory Authority In Mauritius

Revenue Laws and Regulations

Revenue Laws (In alphabetical order)	Regulations
insofar as it relates to advertising structure fee under sections 4 to 12 - Added by [Act No. 37 of 2011]
insofar as it relates to sections 8A, 8B and 8C - Added by [GN No. 176 of 2007]
'Courtesy from Supreme Court'
The Customs Tariff Act (Consolidated Version)
Employment Rights Act 1996 insofar as it relates to the collection and recovery of recycling fee - Added by [Act No. 4 of 2017]
insofar as it relates to Part X - Added by [GN No. 176 of 2007]
Excise Regulations 1994 as at 01.11.2020
insofar as it relates to duty, excise duty and taxes (repealed by Finance Act 2006)
The Freeport Act as at 13.08.20 insofar as it relates to duty, excise duty and taxes - Added by [Act No. 15 of 2006]
(repealed by the Gambling Regulatory Authority Act 2007)
insofar as it relates to duties and taxes - Added by [Act No. 9 of 2007]
insofar as it relates to registration duty payable on goods - Deleted by [Act No. 4 of 2006]
The Horse Racing Board Act 2003
The Human Resource Development Act2003 insofar as it relates to the collection and recovery of levy - Added by [Act No. 4 of 2017]
The Income Tax Act 1995 (Consolidated Version)
insofar as it relates to duty, excise duty and taxes (repealed by Finance Act 2006)
The Land (Duties and Taxes) Act 1984 - Deleted by [Act No. 4 of 2006]
insofar as it relates to collection and enforcement of general rate under sections 102 to 105 - Amended [Act No. 37 of 2011]; [Act No. 26 of 2013]
The Mauritius Revenue Authority Act 2004	Investment Promotion (Mauritian Diaspora Scheme) Regulations 2015 insofar as it relates to regulation 9(4) Investment Promotion (Property Development Scheme) Regulations 2015 insofar as it relates to regulation 17 Investment Promotion (Smart City Scheme) Regulations 2015 insofar as it relates to regulation 22(1)
insofar as it relates to collection and enforcement of contributions - Amended by [Act No. 37 of 2011]; [Act No. 4 of 2017]
insofar as it relates to the collection and recovery of contribution or recycling fee – Added by [Act No. 4 of 2017]
The Registration Duty Act1804 - Deleted by [Act No. 4 of 2006]
The Stamp Duty Act 1990- Deleted by [Act No. 4 of 2006]
insofar as it relates to duty under the Registration Duty Act and tax under the Land (Duties and Taxes) Act - Deleted by [Act No. 4 of 2006]
insofar as it relates to claim and recovery of duty under section 27(3) to (10) - Added by [GN No. 2 of 2011]
insofar as it relates to any duty, fee or charge payable under that Act - Deleted by [Act No. 4 of 2006]
The Value Added Tax Act - Amended by [Act No. 4 of 2006] (consolidated version)

Finance Acts

Address Gambling Regulatory Authority Level 12 Newton Tower Sir William Newton Street Port-Louis, Port Louis Mauritius Website. The following summary of the legislative requirements under the FIAMLA 2002 applies to you if you are licensed to operate a casino, gaming house, interactive gambling, totalisator or as a bookmaker under the Gambling Regulatory Authority Act. Financial Intelligence and Anti-Money Laundering Act 2002. Gambling in general is a popular 'sport' in Port Louis. Besides at the racecourse, within Port Louis gambling can be done in four casinos which offer table games plus gaming, slot, and video poker machines. Port Louis includes the largest casino in the entire country of Mauritius, the Caudan Waterfront Casino at Labourdonnais Waterfront Hotel. JACKPOT LTD v GAMBLING REGULATORY AUTHORITY 2017 SCJ 119 Record No. 113666 THE SUPREME COURT OF MAURITIUS In the matter of: Jackpot Ltd Applicant V Gambling Regulatory Authority Respondent-JUDGMENT This is an application for conditional leave to appeal to the Judicial Committee against a. This appeal, which is brought by leave of the Supreme Court of Mauritius, arises out of judicial review proceedings taken by Peerless Ltd, a Mauritius bookmaker (“the appellant”), against the respondent, the Gambling Regulatory Authority (“the GRA”), which is charged with the regulation and control of gambling activities in Mauritius.