Section 295: Exemption available to dormant companies
consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
295. Exemption available to dormant companies
Any company, which is recorded by the Registrar as being a dormant
company, shall, for so long as it continues to be a dormant company—
(a) be exempted from the requirement of having its accounts audited under section 195; and
(b) be exempted from the payment of the fee specified in item 1, 2,
4 or 5 of Part I of the Twelfth Schedule.
PART XXV – TRANSFER OF REGISTRATION
Sub-Part A – Registration and Continuation of Companies
Incorporated outside Mauritius as Companies under this Act
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Questions this section answers
- Is a dormant company exempt from having its accounts audited?
- Does a dormant company still have to pay the usual Registrar fees?