Gambling Authority Mauritius

Posted on4/8/2022by admin

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. VACANCIES The Tourism Authority is a corporate body set up by the Tourism Authority Act 2006 to license, regulate and supervise activities related to the tourism and hospitality industry in Mauritius. Applications are invited from qualified candidates for the following posts on permanent and pensionable establishment: 1.

Gambling Regulatory Authority Mauritius Vacancies 2017
Gambling Regulatory Authority Mauritius
Gambling Authority 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insofar as it relates to duty, excise duty and taxes (repealed by Finance Act 2006)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(repealed by the Gambling Regulatory Authority Act 2007)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insofar as it relates to duty, excise duty and taxes (repealed by Finance Act 2006)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

Gambling Taxes

The island nation of Mauritius sits in the Indian Ocean about 2,000 km off the southeast coast of Africa. With a land area of about 2,040 square kilometers and a population of 1.3 million, Mauritius does not represent one of the world’s largest online betting bookies markets nor it is the home to lots of international betting sites, but gambling in Mauritius is popular nonetheless. 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. Botswana Gambling Authority (2014) Ghana Gaming Commission (2016) Malawi Gaming Board (2011) Mauritius Gambling Regulatory Authority (2016) Seychelles Financial Services Authority (2015) South Africa: Eastern Cape Gambling and Betting Board (2011) South Africa: Free State Gambling and Liquor Authority (2015).

The term gambling taxes encompass gaming taxes, betting taxes and betting duties which are imposed under Sections 60 (1) (d) and114 of the Gambling Regulatory Authority (GRA) Act.Some Operators licensed under the Act are subject to gambling tax and responsible gambling levy in respect of some of their activities.

Table below summarises the taxes and duties to which a licensed operator is subject.

Licence type	Tax or duty	Levy
Casino	15% of gross takings in respect of games specified in the First Schedule 35% of gross takings in respect of gaming machines	2% of gross gambling yield
Hotel casino Hotel casino operator	for the period 1 July 2018 to 30 June 2021, 15% of gross takings (amount staked by players less winnings) in respect of hotel casinogames thereafter, 20% of gross takings (amount staked by players less winnings) in respect of hotel casinogames	2% of gross gambling yield
Gaming House 'A'	30% of gross takings in respect of games specified in the First Schedule 35% of gross takings in respect of gaming machines	2% of gross gambling yield
Horse-racing Bookmaker conducting fixed odds betting on local race	10% of gross stakes and Rs 24,000 in respect of each race meeting (operating at race course inside stand) 10% of gross stakes and Rs 16,000 in respect of each race meeting (operating at race course outside stand)	2% of gross gambling yield
Bookmaker conducting fixed odds bet through remote communication	10% of gross stakes and Rs 24,000 per week	2% of gross gambling yield
Totalisator operator – (a) at the race course (b) outside the racecourse (c) operating bets through remote communication	10% of gross stakes	2% of gross gambling yield
Bookmaker conducting fixed odds betting on any other event or contingency other than a local race	10% of gross stakes and Rs 24,000 per week per place of business	2% of gross gambling yield
Operator of Mauritius National Lottery (Lotto)	47.16% of net proceeds from lottery games	No levy applicable
(a) Sweepstake organizer (b) Local pool promoter (c) Agent of a foreign pool promoter (d) Limited payout machine operator (e) Amusement Machine operator	10% of gross Proceeds 12% of gross stakes 12% of gross stakes 10% of gross takings or Rs 500,000 whichever is the higher Rs 5,000	2% of gross gambling yield No Levy applcable

Return submission

Every return and payment should be submitted electronically through the Value Added Network (VAN) provider, Mauritius Network Services.

Penalties and Interest

Section 116 of the GRA Act provides that a penalty of Rs 2,000 per month or part of a month up to a maximum of Rs 20,000 is payable in case a return is not submitted by due date.

Penalty for late payment representing 5% of the amount of tax, duty or levy payable should also be paid whenever a payment is made after its due date.

A penalty of Rs 5,000 per month up to a maximum of Rs 50,000 is payable in case a return is not submitted electronically.

Interest at the rate of 1% of the tax, duty or levy payable is applicable for any payment made after its due date.

Gambling Regulatory Authority Mauritius Vacancies 2017

Tax on winnings

Under Section 111O of the Income Tax Act, the Mauritius National Lottery Operator, a casino operator, a hotel casino operator or a gaming house operator is required to withhold a tax of 10% on any amount payable to a punter if ever the total amount exceeds Rs 100,000. The tax is remitted on a monthly basis to the Mauritius Revenue Authority.

Gambling Regulatory Authority Mauritius

Statement of winnings