The Mauritius Revenue Authority (MRA) has published Guidelines for Objection & Appeal. Objections The guidelines provide that where a taxpayer is dissatisfied with an assessment or additional assessment issued under the Income Tax Act or the VAT Act or the Gambling Regulatory Authority Act or the Customs Act or the Excise Act, the taxpayer may, within 28 days of the date of the Notice of Assessment, object to the assessment in a form approved by the Director-General. The taxpayer may also object against: the quantum of losses or revision of the quantum of losses available for set-off or carried forward...