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Domestic Taxes

Recovery of tax

Where tax remains in arrear, the Director General may enforce payment of the tax by the following measures:

Deduction from emoluments

Issue a notice to the employer requiring him to deduct the tax outstanding from the emoluments of the employee owing the tax.

Attachment order

Attach in the hands of a third party any money owed or payable by him to the taxpayer.

Distress warrant

Issue a warrant to an Usher of the Supreme Court to recover tax by distress and sale of goods, chattels and effects of the taxpayer.

Inscription
Inscribe a privilege on all immovable properties of the taxpayer so as to secure the recovery of tax due.

Constraint

Apply to a Judge in Chambers for an order to sell the immovable properties of the taxpayer.
Temporary closure of business
Apply to a District Magistrate for an order to close down part or the whole of the business of the taxpayer for a period not exceeding 14 days