Overview of the Advertising Structure Fee Notice (2013)
This official notice from the Mauritius Revenue Authority (MRA), dated 10 January 2013, provides detailed guidance on the regulation and payment of the Advertising Structure Fee applicable to owners of advertising structures within Mauritius. The notice aims to clarify the legal framework, fee structure, payment deadlines, and administrative procedures related to this fee, which is mandated by the Amendments to the Advertisements Regulation Act.
Legal Context and Scope
The Advertising Structure Fee is established under the provisions of the Advertisements Regulation Act, as amended, which empowers the MRA to oversee the regulation of outdoor advertising structures. The primary purpose of this fee is to generate revenue and regulate the proliferation of advertising displays in public spaces. The regulation applies to all owners of advertising structures erected within the territory of Mauritius, regardless of size or location, that are subject to the Act's provisions.
Determination of the Fee Based on Structure Size
The fee payable by each owner is calculated according to the size of the advertising structure, measured in square meters (m²). The fee schedule is segmented into various size categories, with specific amounts assigned to each. The fee structure is as follows:
| Size of Advertising Structure | Fee (Rs) | Fee for the Financial Year Quarter |
|---|---|---|
| Not exceeding 2 m² | 5,000 | 1,250 |
| Exceeding 2 m² but not exceeding 3 m² | 7,500 | 1,875 |
| Exceeding 3 m² but not exceeding 4 m² | 10,000 | 2,500 |
| Exceeding 4 m² but not exceeding 5 m² | 12,500 | 3,125 |
| Exceeding 5 m² but not exceeding 6 m² | 15,000 | 3,750 |
| Exceeding 6 m² but not exceeding 7 m² | 17,500 | 4,375 |
| Exceeding 7 m² but not exceeding 8 m² | 20,000 | 5,000 |
| Exceeding 8 m² but not exceeding 9 m² | 22,500 | 5,625 |
| Exceeding 9 m² but not exceeding 10 m² | 25,000 | 6,250 |
| Exceeding 10 m² but not exceeding 11 m² | 27,500 | 6,875 |
| Exceeding 11 m² but not exceeding 12 m² | 30,000 | 7,500 |
| Exceeding 12 m² but not exceeding 24 m² | 40,000 | 10,000 |
| Exceeding 24 m² but not exceeding 33 m² | 50,000 | 12,500 |
| Exceeding 33 m² but not exceeding 36 m² | 60,000 | 15,000 |
| Exceeding 36 m² | 70,000 | 17,500 |
Payment Terms and Deadlines
Owners are provided with two options to settle the fee for the fiscal year 2013, which runs from 1 July 2012 to 30 June 2013:
- Payment in a single lump sum by 31 January 2013.
- Payment in four equal installments, with deadlines on 15 January 2013, 15 April 2013, 15 July 2013, and 15 October 2013.
Failure to comply with the payment schedule incurs penalties, including a 5% surcharge and interest at a rate of 1% per month or part thereof on the unpaid amount until full settlement.
Obligations of Advertising Structure Owners
In addition to paying the fee, owners are required to affix a registered mark on the advertising structure. This mark must include the owner’s name and registration number, with each character measuring at least 25mm in height and 16mm in width. This measure ensures traceability and compliance with the regulatory framework.
Administrative Procedures and Contact Information
Owners seeking further information or assistance can contact the Mauritius Revenue Authority through various channels:
- Phone hotline: 207 6010
- Visit the MRA Customer Service Centre located at Ehram Court, Ground Floor, Corner of Mgr Gonin & Sir Virgil Naz Streets, Port Louis.
- Official website: http://www.mra.mu
All communications should be directed to the MRA for clarification of procedures, payment options, or specific queries related to the Advertising Structure Fee.
Conclusion
This notice underscores the importance of compliance with Mauritius’s advertising regulations, emphasizing timely payment and proper marking of advertising structures. Through clear fee schedules and administrative guidance, the Mauritius Revenue Authority aims to streamline the process and ensure effective regulation of outdoor advertising activities in the country.
