Official Notice: Advertising Structure Fee for 2024 in Mauritius
The Mauritius Revenue Authority (MRA) has issued an important communication regarding the payment of fees associated with advertising structures for the upcoming fiscal year 2024. This notice is essential for all owners and operators of advertising structures within Mauritius, outlining the obligations, deadlines, and procedures for compliance with the relevant fiscal requirements.
Scope and Purpose of the Notice
This official communication serves to inform owners of advertising structures about the mandatory fee payable to the MRA for the year 2024. It provides detailed information on the applicable fee amounts based on the size of the advertising structure, the deadlines for payment, and the available payment options. The notice aims to ensure transparency and facilitate timely compliance, thereby avoiding penalties or interest charges that may accrue from late payments.
Who Is Concerned by This Notice?
The notice specifically targets all individuals and entities owning advertising structures in Mauritius. These include billboards, signboards, and other outdoor advertising fixtures that are subject to licensing and fee payment under Mauritian law. Owners are advised to review the fee categories and ensure that their structures are correctly classified to determine the appropriate payment amount.
Key Details of the 2024 Advertising Structure Fee
The fees for the year 2024 vary according to the size of the advertising structure. The fee schedule is divided into several categories, with corresponding license fees and quarterly payment amounts. The license fee ranges from Rs. 2,500 for structures not exceeding 2 square meters to Rs. 35,000 for structures exceeding 36 square meters. Quarterly payments are calculated proportionally, providing flexibility for owners to settle their dues in four installments.
Fee Schedule Summary
| Size of Structure (m2) | License Fee (Rs.) | Quarterly Fee (Rs.) |
|---|---|---|
| Not exceeding 2 | 2,500 | 625.00 |
| Exceeding 2 but not exceeding 3 | 3,750 | 937.50 |
| Exceeding 3 but not exceeding 4 | 5,000 | 1,250.00 |
| Exceeding 4 but not exceeding 5 | 6,250 | 1,562.50 |
| Exceeding 5 but not exceeding 6 | 7,500 | 1,875.00 |
| Exceeding 6 but not exceeding 7 | 8,750 | 2,187.50 |
| Exceeding 7 but not exceeding 8 | 10,000 | 2,500.00 |
| Exceeding 8 but not exceeding 9 | 11,250 | 2,812.50 |
| Exceeding 9 but not exceeding 10 | 12,500 | 3,125.00 |
| Exceeding 10 but not exceeding 11 | 13,750 | 3,437.50 |
| Exceeding 11 but not exceeding 12 | 15,000 | 3,750.00 |
| Exceeding 12 but not exceeding 24 | 20,000 | 5,000.00 |
| Exceeding 24 but not exceeding 33 | 25,000 | 6,250.00 |
| Exceeding 33 but not exceeding 36 | 30,000 | 7,500.00 |
| Exceeding 36 | 35,000 | 8,750.00 |
Payment Deadlines and Options
The primary deadline for the full payment of the advertising structure fee is set for 31 January 2024. However, the MRA offers an alternative payment scheme allowing owners to settle their fees in four equal quarterly installments. These are due on the following dates:
- 15 January 2024
- 15 April 2024
- 15 July 2024
- 15 October 2024
Owners are encouraged to make use of the online payment facilities available through the official website of the Mauritius Revenue Authority at www.mra.mu. The website provides comprehensive instructions, step-by-step procedures, and the necessary forms for completing the payment process securely and efficiently.
Penalties for Non-Compliance
Failure to pay the due fees by the stipulated deadlines will result in penalties. A surcharge of 5% will be applied to the unpaid amount, along with interest at a rate of 1% per month or part thereof for each month in which the payment remains outstanding. These penalties serve as a reminder of the importance of timely compliance to avoid additional charges and legal repercussions.
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Further Information and Assistance
For any questions or assistance regarding the payment process, owners and stakeholders can consult the Mauritius Revenue Authority’s official website at www.mra.mu. The MRA Helpdesk is also available during working hours at the contact number 207 6000. Additionally, detailed instructions and updates are regularly posted to facilitate smooth compliance with fiscal obligations related to advertising structures.
Conclusion
This official notice underscores the Mauritian government’s commitment to transparent and efficient management of advertising-related fiscal duties. Owners of advertising structures are advised to adhere strictly to the deadlines and procedures outlined herein to ensure uninterrupted legal operation of their advertising assets and to avoid penalties. Staying informed through official channels remains the best practice for compliance and effective management of advertising licenses in Mauritius.