This Act governs the taxation of individuals, companies and other entities in Mauritius and outlines rules for income tax, tax rates, deductions, exemptions and the administration of tax collection, etc.
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The Constitution of the Republic of Mauritius is the supreme law that proclaims the key state principles and values, establishes rights and freedoms, regulates the separation of powers within the state, etc. The Constitution of Mauritius consists of 122 Articles that are grouped into 11 chapters.