The Minister of Finance and Economic Development of Mauritius in his 2016-2017 Budget Speech, announced the establishment of an Alternative Tax Dispute Resolution (ATDR) mechanism to expedite cases where the amount of tax payable under dispute exceeds Rs10 million (approximately US$285,000).
A written application should be made to the Director-General (DG) of the Mauritius Revenue Authority (MRA) where the person wishes that his corporate tax and/or Value Added Tax (VAT) affairs be dealt with by the ATDR. It is the responsibility of the DG to set up an Alternative Tax Dispute Resolution Panel (the Panel) for this purpose. The Panel will be chaired by a director of the MRA and will consist of a senior officer, both designated by the DG, and a law practitioner appointed by the Minister. None of the members of the Panel must have been involved in the earlier stages of the dispute.
