The Mauritius Revenue Authority issued new guidelines for the filing of a notice of objection to tax assessments on 23 June 2015. The guidelines cover:
- The types of assessments that may be objected to;
- The sections of law under which an objection may be filed and the deadline (28 days from notice of assessment);
- The assessment types that require a payment of 10% of the tax assessed in order for an objection to be valid, and methods of payment; and
- The cases where a bank guarantee will be acc…