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ITAConsolidated 81

The document outlines the criteria for determining residency in Mauritius for various entities, including companies, sociétés, trusts, and foundations. It specifies that a Tax Residence Certificate can be obtained from the Director-General, which must be issued within 7 days if the necessary conditions are met. Additionally, it states that a company incorporated in Mauritius may be considered non-resident if managed and controlled outside the country.

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9 views1 page

ITAConsolidated 81

The document outlines the criteria for determining residency in Mauritius for various entities, including companies, sociétés, trusts, and foundations. It specifies that a Tax Residence Certificate can be obtained from the Director-General, which must be issued within 7 days if the necessary conditions are met. Additionally, it states that a company incorporated in Mauritius may be considered non-resident if managed and controlled outside the country.

Uploaded by

akash.chattoor1
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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MRA THE INCOME TAX ACT 1995 81

(i) is incorporated in Mauritius; or

(ii) has its central management and control in Mauritius;

(c) a société -

(i) means a société which has its seat or siège in Mauritius;


and

(ii) includes a société which has at least one associate or


associé or gérant resident in Mauritius;

(d) a trust, means a trust -

(i) where the trust is administered in Mauritius and a


majority of the trustees are resident in Mauritius; or

(ii) where the settlor of the trust was resident in Mauritius at


the time the instrument creating the trust was executed;

(da) a Foundation, means a Foundation which – *


431

(i) is registered in Mauritius; or

(ii) has its central management and control in Mauritius;

(e) any other association or body of persons, means an association


or body of persons which is managed or administered in
Mauritius.

(2) Where a person wishes to be certified as a resident in Mauritius in


respect of an income year, he should apply to the Director-General for
a Tax Residence Certificate.432*

(3) The Tax Residence Certificate under subsection (2) shall be issued
within a period of 7 days from the date of the application, provided that
the person has submitted the return required to be submitted under
section 112 or 116, as the case may be, and paid such service fee as
may be prescribed.433*

73A. Companies treated as non-resident in Mauritius 434*

(1) Notwithstanding section 73, a company incorporated in Mauritius shall


be treated as non-resident if it is centrally managed and controlled
outside Mauritius.

(2) A company referred to in subsection (1) shall submit a return of income


as required under section 116.

* Please refer to endnotes at Appendix 1 Page 81 of 467

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