Gambling Authority Mauritius



  1. Gambling Authority Mauritius
  2. Gambling Regulatory Authority Mauritius Vacancies 2017
  3. Gambling Regulatory Authority Act Mauritius
Gambling regulatory authority mauritius vacancies 2017

Gambling Regulatory Authority, Mauritius The Gambling Regulatory Authority is a body corporate established in 2007 which now operates under the aegis of the Prime Minister's Office. The Authority is administered and managed by a Gambling Regulatory Board. The Tourism Authority has organised three half day workshops to inform Operators of the Tourism Industry about the existing schemes and financial assistance available during the Covid-19 period as well as Green loans available for innovative and sustainable projects. This initiative had the support of Sus-island Mauritius Project and SME Mauritius.

Gambling Taxes

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.

Gambling regulatory authority mauritius

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

Gambling

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

  1. 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
  2. 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 communication10% of gross stakes and Rs 24,000 per week2% 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

Gambling authority mauritius vacancies

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.

Gambling

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.

Gambling Authority Mauritius

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

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 Vacancies 2017

Statement of winnings

Casino operator, hotel casino operator, gaming house operator, bookmaker, totalisator, operator of Mauritius National Lottery and an agent of a foreign pool operator are required to submit a statement providing details of winners in respect of whom any payment exceeding Rs 50,000 has been made. The statement should be submitted at the same time a return for gambling tax under Section 115 of the GRA Act is submitted.

Gambling Regulatory Authority Act 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