Overview of the Advertising Structure Fee (Billboard Tax) - Mauritius
The Mauritius Revenue Authority (MRA) has issued an official notice regarding the revised fees applicable to advertising structures, commonly known as the billboard tax. This notice, dated 14th February 2012, aims to inform owners and operators of advertising billboards about the updated fee schedule based on the size of their structures and the payment arrangements for the year 2012.
Scope and Purpose of the Notice
This official communication serves to clarify the new fee structure for advertising billboards, which are subject to taxation under the relevant regulations enforced by the MRA. The fee, often referred to as the billboard tax, is calculated according to the surface area of the advertising structure. The notice also provides guidance on the payment schedule for the year 2012, emphasizing the importance of compliance and timely settlement of dues.
Who is Affected by this Notice?
The primary recipients of this notice are owners and operators of advertising structures installed within Mauritius. This includes businesses and individuals who have erected billboards for commercial advertising purposes. The notification also targets entities responsible for maintaining or renewing advertising structures, ensuring they are aware of their obligations to pay the applicable fees within stipulated deadlines.
Details of the Revised Fee Schedule
The fee for each advertising structure is determined based on its surface area, measured in square meters (m2). The fee structure is progressive, with higher charges for larger structures. The following table summarizes the fee brackets:
| Size of Advertising Structure | Fee (Rs) |
|---|---|
| Not exceeding 2m2 | 5,000 |
| Exceeding 2m2 but not exceeding 3m2 | 7,500 |
| Exceeding 3m2 but not exceeding 4m2 | 10,000 |
| Exceeding 4m2 but not exceeding 5m2 | 12,500 |
| Exceeding 5m2 but not exceeding 6m2 | 15,000 |
| Exceeding 6m2 but not exceeding 7m2 | 17,500 |
| Exceeding 7m2 but not exceeding 8m2 | 20,000 |
| Exceeding 8m2 but not exceeding 9m2 | 22,500 |
| Exceeding 9m2 but not exceeding 10m2 | 25,000 |
| Exceeding 10m2 but not exceeding 11m2 | 27,500 |
| Exceeding 11m2 but not exceeding 12m2 | 30,000 |
| Exceeding 12m2 but not exceeding 24m2 | 40,000 |
| Exceeding 24m2 but not exceeding 33m2 | 50,000 |
| Exceeding 33m2 but not exceeding 36m2 | 60,000 |
| Exceeding 36m2 | 70,000 |
Payment Arrangements for 2012
To facilitate compliance, the MRA has allowed the payment of the billboard tax in four equal installments for the year 2012. The deadlines for each installment are as follows:
- First installment: on or before 17th February 2012
- Second installment: on or before 17th May 2012
- Third installment: on or before 17th August 2012
- Fourth installment: on or before 17th November 2012
Owners and operators are encouraged to adhere strictly to these deadlines to avoid penalties or interest charges. Payments can be made at designated bank branches or through the MRA's online e-filing system, which is accessible via the official government portal.
Additional Information and Assistance
For further clarification or assistance regarding the billboard tax, stakeholders are advised to contact the MRA directly. The agency provides support through its hotline at 207 6000 and its Customer Service Centre located at Ehram Court, Ground Floor, at the corner of Mgr Gonin and Sir Virgil Naz Streets, Port Louis. Additionally, a leaflet containing frequently asked questions (FAQs) is available on the official MRA website at http://www.mra.mu.
Legal and Administrative Context
This notice is issued under the legal framework governing taxation and advertising regulations in Mauritius, with the aim of ensuring transparency and compliance among stakeholders. The fee schedule reflects the government’s efforts to regulate outdoor advertising while generating revenue to support public services and infrastructure development.
Owners of advertising structures are advised to review the official notice carefully and ensure their payments are made within the stipulated deadlines, either through online channels or at authorized financial institutions, to remain compliant with the law.
