1.1 Where no documentary evidence establishing that a building or any other fixture existing on a property belongs to,
or has been erected by, a person, other than the transferor, is attached to a deed of transfer, the duty and tax
leviable under this Act or the Registration Duty Act' shall, where applicable, be levied on
1.1.1 the consideration mentioned in the deed
188.8.131.52 whichever is the higher
1.1.2 the open market value of the property including the building or fixture existing on the property
1.1.3 shall not apply to a deed of transfer which
184.108.40.206 a complete description of any building or fixture existing on the property
220.127.116.11 a statement by the transferor that he retains full ownership of the building or fixture
1.1.4 an undertaking by the transferor that he will not transfer the building or fixture otherwise than by an authentic deed.
2 s. 28 - Valuation of property
2.1 The value of any property that is transferred shall for the purposes of levying
duty and taxes
2.2 any property, including any immovable property which forms part of the assets of a partnership, successive
partnership, company or successive company
2.3 any immovable property which is the subject of a document attracting the proportional duty under any of items
10 to 13 of paragraph I or under any of items 10 to 14 of paragraph J of Part I of the First Schedule to the
Registration Duty Act.
2.4 any property which is the subject matter of a deed by which a purchaser of the property declares that he has
purchased the property on behalf of another person and in the name of that person with money belonging to and
provided by that person
2.5 the immovable property or any part thereof to which a person has right of ownership, occupation or usage
pursuant to a transfer of shares in a company or issue of shares by a company or transfer of part sociale in a
2.6 Where the Registrar-General is dissatisfied with the value mentioned in any deed of transfer or any other
deed witnessing the transfer of any property
2.6.1 exercise a right of pre-exemption under
s.20 of the Registration Duty Act
2.6.2 where he does not exercise the right of
pre-emption, by notice in writing, make an
18.104.22.168 in the case where there has been a
transfer of shares in a
22.214.171.124 be in a form approved by the Registrar-General
126.96.36.199 give the basis of the assessment
188.8.131.52 be forwarded to the transferee and the transferor and if there are several, to any of them, by registered post
within 7 months from the date of the registration of the deed
184.108.40.206.1 the person to whom the notice has been given shall pay any duty or tax specified therein within 28 days of the
date of the notice.
220.127.116.11.1.1 within 28 days of the date of the notice, object to the notice by letter sent to the Registrar-General by
18.104.22.168.1.1.1 owing to illness or other reasonable cause, a person has been prevented from making an objection within the
time specified - the Registrar-General may consider the objection
22.214.171.124.126.96.36.199 shall be dealt with by an objection unit set up for that purpose.
188.8.131.52.184.108.40.206.1 one representative of the Chief Government Valuer, not below the rank of Senior
Government Valuer who shall be the Chairperson
220.127.116.11.18.104.22.168.2 2 representatives of the Registrar-General, not below the rank of Chief Registration
22.214.171.124.126.96.36.199.3 amend the claim
188.8.131.52.184.108.40.206.4 maintain the claim
220.127.116.11.18.104.22.168.5 the person shall pay the duty or tax claimed in the notice within 28 days of the date of the notice.
22.214.171.124.126.96.36.199.5.1 any amount of duty or tax paid in excess shall be refunded, together with the interest at the legal rate, free of
income tax, from the date of payment is effected to the Registrar-General to the date it is refunded
188.8.131.52.184.108.40.206.5.1.1 the Registrar- General shall inscribe against the person liable to any additional duty or tax, on all properties
belonging or which may subsequently belong to that person, a privilege for the additional duty or tax specified
in the notice.
220.127.116.11.18.104.22.168.22.214.171.124 the additional duty or tax secured by the
privilege inscribed may be claimed at any
126.96.36.199.1.1.2 specify in his letter of objection, the grounds of the objection
188.8.131.52.1.1.3 at the same time pay to the Registrar-General 30 per cent
of the amount of duty or tax excluding penalty, claimed in the
2.7 the Valuer shall, not more than 5 months from the date of registration of the deed of transfer, advise the Registrar-General
of the open market value of the property as at that date of registration.
2.7.1 require, by letter forwarded by registered post, the
transferee or transferor including the person who
acquires by prescription or by inheritance or legacy
and the partnership to which property has been
brought or, if there are several, any one of them, to
show and identify, within such time as may be
specified in the letter, the property under reference
and to furnish such information as to enable the
valuer to make an accurate assessment of the open
market value of the property,
2.7.2 enter and inspect any property under reference
after giving not less than 24 hours' written notice to
the transferee or occupier of the property.
2.7.3 The Chief Government Valuer shall keep and maintain a valuation database, by district, in respect of every
valuation of immovable property he makes and which shall consist of the entries kept on computer or such other
electronic device at the office of the Chief Government Valuer.
184.108.40.206 a brief description of the immovable property
including particulars of transcription, extent of land,
area of building in square metres and its location
including the town or village and street name
220.127.116.11 the full name of the transferor and transferee
18.104.22.168 an indication as to whether the building is for
residential,business,commercial or industrial
22.214.171.124 the value of the immovable property
126.96.36.199 the open market value of the immovable property
made by the Chief Government Valuer, the
methodology and the key parameters used
including the valuation of another immovable
property used as comparison and its reference in
3 s. 29 - Transfer of immovable property between an ascendant and a descendant
3.1 Where a descendant transfers to an ascendant or to an ascendant and his spouse married under the legal
community of goods and property, property which was acquired by the descendant from the ascendant, no tax
under this Act and no duty under the Registration Duty Act shall be levied on the deed witnessing such
3.2 Where an ascendant transfers to a descendant property which the ascendant acquired in the manner referred
to in subsection (2), no tax under this Act and no duty under the Registration Duty Act shall be levied on the
deed witnessing such transfer.
4 s. 34 - Amendment of tax and duty
4.1 Where the value of any property is revised under section 28 or is determined by the Committee, any tax or duty
payable in respect of the property shall be revised accordingly.
5 s. 35 - Penalty for undervaluation
5.1 the Registrar-General shall impose and claim from the transferee or the transferor, as
the case may be, in addition to the amount of the duty and taxes claimed, a penalty representing, where the
difference between the open market value and the value specified in the deed
5.1.1 is between 10 and 50% of the value specified in the deed,
20% of that amount
5.1.2 exceeds 50% of the value specified in the deed, 50% of that
5.2 shall not apply where the transfer is made by a descendant or his spouse to an ascendant or his spouse or
between brothers and sisters and their spouses.
6 s. 35A - Power to waive penalty
6.1 The Registrar-General may waive the whole or part of any penalty imposed under this Act where he
is satisfied that failure to comply with this Act was attributable to a just or reasonable cause.
6.2 the Registrar-General shall record in writing the reasons for waiving the whole or part of the penalty.
7 s. 36 - Payment of duty and tax
7.1 a notary shall, in respect of any deed drawn up by him, claim the duty and taxes leviable under Part II, Part III
and Part VIA of the Act and pay them to the Registrar-General.
7.2 Where land is acquired compulsorily, the amount representing the taxes leviable under Part III payable in
respect of the land shall be withheld from the compensation payable to the transferor and shall be paid to the
7.3 Where land is disposed of by judicial sale, levy or licitation, the Master and Registrar shall withhold from any
deposit made at the time of adjudication, the amount representing the taxes leviable under Parts III and Part
VIA and pay it to the Registrar- General.
8 s. 37 - Inscription of privilege
8.1 The Registrar-General may, at any time, inscribe a privilege on all properties belonging or which may
subsequently belong to the transferee or the transferor for any amount of duty or taxes remaining unpaid under
Parts II, III,IV and VIA and section 36 as appropriate.
8.1.1 The inscription may be erased in respect
of any property belonging to the debtor
where the Registrar-General is satisfied
that the value of his other properties is
sufficient to secure payment of the amount
8.2 The authorised officer may cause an inscription of privilege to be inscribed on all properties belonging or
which may subsequently belong to a person for any amount of tax due under Part V and Part VI by that person.
8.2.1 The inscription of privilege shall be erased
upon a request in writing to that effect by the
8.3 The inscription enrolled shall be erased on payment of the duty or tax.
9 s. 38 - Abatement or deferment of duty or tax
9.1 No payment of duty or tax shall be abated or deferred on the ground that the amount of duty or tax
payable is in dispute or on any other ground.
10 s. 39 - Anti-avoidance provisions
10.1 Where the Registrar-General is satisfied that the sole or dominant purpose of any arrangement which
involves one or more transactions on properties is to reduce or avoid any payment of duty or tax which
would otherwise be payable under the Registration Duty Act or this Act, the Registrar-General may, without
prejudice to the validity of such transactions, make an assessment of the amount of duty or tax that would
otherwise be payable and claim such amount from the parties to the transaction.
10.2 Any party who is aggrieved by a claim may lodge written representations with the
Clerk to the Committee in accordance with section 19 of the Mauritius Revenue Authority Act 2004.
10.3 A notary shall inform the parties to every notarial deed of the provisions of this section and shall insert a
clause in the deed stating that he has so informed the parties.
11 s. 41 - Validity of notice by post
11.1 A notice or letter shall be deemed to have been validly served on the transferor or transferee if
the notice or letter has been sent by registered post to the address
11.1.1 of the transferor or transferee as
indicated in the deed of transfer
11.1.2 where the transferor or transferee has
elected domicile in the deed
11.2 Where the notice or letter is returned undelivered, the provision of the above subsection shall apply to any
notice or letter sent by registered post to the address of the transferor or transferee.
12 s. 42 - Recovery of duty
12.1 Where any duty or tax is due under Part II, Part III, Part V and Part VI, Part VIA and section 36, the
Registrar-General or the authorised officer as the case may be may apply to a Judge in Chambers for an
order (“contrainte”) to issue against the debtor.
12.1.2 served on the debtor
188.8.131.52 aggrieved by an order made, may within 10 days of the service of the order appeal
to the Supreme Court.
13 s. 43 - Refund of duty or tax
13.1 Where duty or tax has been properly levied on any document in accordance with Parts II,III,IV and VIA,
the duty or tax shall not be refunded whatever may be the effect of any subsequent event or declaration
on the transaction witnessed by the document.
13.1.1 Where duty has not been properly levied
184.108.40.206 application may be made to the Registrar-General for a refund
220.127.116.11 the Registrar-General may refund the excess
13.2 Where the owner of a campement or campement site proves to the satisfaction of the authorised officer
that he has paid tax under Part V or Part VI in excess, the authorised officer may, subject to s. 44,
refund the amount paid in excess.
14 s. 44 - Time limit for claims or refunds
14.1 shall not be receivable after the expiry of 5 years from the date on which the deed was registered
14.1.1 Article 2245 of the Code Napoleon
14.1.2 The time limit of 5 years shall, where the open market value of the property
has been decided by the Committee, be reckoned from the date of the decision.
15 s. 45 - Payment to be in multiples of 5 rupees
15.1 Any duty payable under this Act, which is less than a multiple of 5 rupees, shall be increased to the next
higher figure which is a multiple of 5 rupees.
16 s. 45A - Derogation
16.1 a deed of transfer, for the construction of a residential building, of a lot excised from a larger portion of
land, or a portion of land on which exists a house, by a partnership or a company to a worker who is either
employed or who, immediately before his retirement, was employed by the vendor shall, where the deed
of transfer contains a declaration from
16.1.1 the Fund that the partnership or company is registered with it
16.1.2 the partnership or company that the transferee is, or was
immediately before his retirement, in its employment and
that it has not effected on or after 1 July 1986 any transfer
of land to the worker
16.1.3 be exempt from payment of the duty and taxes leviable under Part II, Part III and Part V of the Act and the duty
leviable under the Transcription and Mortgage Act
16.1.4 the heirs of a deceased worker collectively (“les ayants
droits”) as they would have applied to a worker referred
16.1.5 the transfer of land by a partnership or company forming
part of the same group as the employer of the worker.
16.2 A deed of transfer referred to in the Eighth Schedule shall be exempt from duty or taxes leviable under the
appropriate Part or Parts specified in that Schedule.
16.3 the transfer of a portion of freehold land during the period from 1 January 2012 to 31 December 2013, to a
company registered under section 161A(46) of the Income Tax Act, for the construction of a housing estate
thereon of at least 5 residential units, shall be exempted from payment of land transfer tax under this Act;
16.4 the transfer or vente en état futur d’achèvement (VEFA) by a company under paragraph (a), of a housing unit
forming part of a housing estate referred to in paragraph (a), the construction of which has started on or after
1 January 2012 and the value of which does not exceed 2.5 million rupees, shall be exempted from payment of
land transfer tax under this Act, provided the transfer is made on or before 31 December 2015.
16.4.1 written notice sent by registered post, claim the tax, together with a penalty of
20% of the amount of tax exempted.