Services
1.
Registration
2.
Searches/Certified Copies
3.Campement
tax and campement site tax collection
4.Benefits and Exemptions
5.Reassessment
of property including campement
6.Time frame
for taxation and delivery of registered and transcribed documents
CAMPEMENT
TAX
Campement
Tax is levied on campement site together with any building or structure or part
thereof, flat or apartment, thereon used at any time for the purposes of
residence.
Payment
of Campement Tax
The
Campement Tax shall be levied at rate 0.5 per cent and shall be calculated upon
the market value of the campement after deducting the
| (i) campement site tax
|
| | (ii) general rate, if any
|
The
Campement Tax is payable by the owner of the campement.
"owner",
in relation to a campement means
| (a) in the case of a bungalow or a group of bungalows, or apartments, located on a leasehold campement site situate on pas geometriques, the holder of the title deed of each bungalow or apartment, as the case may be; or
|
| (b) in the case of a bungalow or a group of bungalows, or apartments, located on a campement site owned or leased by a societe or partnership where the associate
|
or
partner does not hold the title deed of the bungalow or apartment, the
associate or
partner in proportion to his share in the societe or partnership;
“exempt
owner” means an owner of a campement –
| (a) who uses the campement as his sole residence; and
|
| | (b) the market value of which is less than the amount specified in Part IV of the Fifth Schedule;
|
"market
value" means the open market value of the department by reference to which
the annual campement tax shall be calculated for a period of 3 years commencing
on 1 July of every financial year;
Declaration
of Campement Tax (
Download Form)
Every
owner of a campement other than an exempt owner, shall on or before 31
July in every Financial Year submit a declaration in a form approved by the
authorized officer and pay the Campement Tax leviable.
EXEMPTIONS
CAMPEMENT SITE TAX
Campement
Site Tax is levied on any land which is situated wholly or partly with 81.21
metres from high water mark and has an access to the sea.
The
Campement Site Tax varies from Rs 6 per square metre to Rs 2 per square metre
depending on the zoning of the campement site of the map of Mauritius.
The
zoning depends on the quality of the beach and the sea.
The
coastal region in Mauritius is divided into five zones: (
Campement Site Tax
Zone)
Payment
of Campement Site Tax
Campement
Site Tax is payable by either lessee, the proxy of owner, or the occupier and
should be paid on or before 31 July of every year failing which a surcharge
representing -
| (a) 10% of the campement site tax for the first month or part of the month during which the campement site tax remains unpaid; and
|
| | (b) 2 per cent of the campement site tax excluding the surcharge for each subsequent month or part of the month during which the campement site tax remains unpaid up to a maximum of 50 per cent of the campement site tax.
|
5.
Declaration (Download Prescribed form)
Every
owner of a campement site shall, within one month of …………
| (a) acquiring or becoming the lessee of a campement site, make a declaration in a form approved by the authorized Officer.
|
In
case of inheritance the declaration shall be made by the heirs of any one of
them
(Exemption
- Government Notice no. 184 of 2003)
SEARCHES
Searches
can be made at this office as from 9. a.m to 15.30 on working days. Fees for
making searches in the records in the custody of the Conservator of Mortgages
per person is as follows:
| (a) per day or fraction of a day = Rs 200
|
| | (b) per month = Rs 2000
|
Searches
concerning land transaction can be made in the "Presentation Book"
"Index" "Repertory Book" "Transcription Volume",
"Inscription Volume"
Searches
concerning land transaction registered and transcribed or inscribed as from 15
July 2002 should be made electronically.
Any
person wishing to make a search in the search room should be equipped with
pencil and paper only. The use of cell phone is not allowed.
CERTIFIED COPY
Any
person wishing to have a certified copy of a transcribed or inscribed deed may
apply for a certified copy to the Conservator of Mortgages in the (Download
Form)
Reassessment
of Properties
1.
Where the Registrar General is dissatisfied with the value mentioned in any
deed of transfer, he may -
(a)
exercise a right of pre-emption
(b)
by written notice forward by registered post within 7 months from date of
registration
of the deed to the transferee and the transferor, a prescriber, heirs and a
partnership or if there are several, to anyone of them, make an assessment of
the value of that property, state the amount of duty or tax, if any, payable
thereon and give the basis of the assessment.
2.
The person to whom the notice mentioned above has been served shall pay any
duty or tax specified therein within 28 days of the date of the notice.
3.
Any person who is aggrieved by the notice under (2) may object to the notice by
letter sent to lodge written
representations with the Secretary, Assessment Review Committee by filling the
form in two copies. One copy to the
Registrar-General by registered post.
Where
a person makes an objection, he shall--
(a) specify in his letter of objection, the grounds of the objection; and
(b) at the same time pay to the Registrar-General 30 per cent of the amount
of duty or tax excludung penalty, claimed in the notice.
Any
objection shall be dealt with by an objection unit set up for that purpose.
