Section 111B: Application of Sub-part BA

111B. Application of Sub-part BA This Sub-part shall apply to any amount or sum made available by way of— (a) interest, other than interest falling under Sub-part B of Part II of the Second Schedule, payable by any person, other than an individual, to any person, other than a company resident in Mauritius; (b) royalties payable to any person by any person, other than an individual or a corporation holding a Category 1 Global Business Licence under the Financial Services Act; (c) rent payable by any person, other than an individual, to any person, except a body of persons specified in Part I of the Second Schedule or a person exempt from income tax by virtue of any other enactment; (d) payments to contractors and subcontractors by any person, other than an individual; (e) payments to a provider of services specified in the Fifth Schedule made by any person, other than an individual; (f) payments to any person, except a body of persons specified in Part I of the Second Schedule or a person exempt from income tax by virtue of any other enactment, made by a Ministry, Government department, local authority, statutory body or the Rodrigues Regional Assembly— (i) for the procurement of goods and services under a single contract, where the payment exceeds 300,000 rupees; (ii) for the procurement of goods under a contract, where the payment exceeds 100,000 rupees; or [Issue 7] I5 – 60 Revised Laws of Mauritius (iii) for the procurement of services under a contract, other than telephone, insurance, postal, air travel and hotel services, where the payment exceeds 30,000 rupees, other than payments to contractors and subcontractors referred to in paragraph (d) and payments to providers of services referred to in paragraph (e); (g) payments in respect of rental or other consideration for board and lodging made to the owner of an immovable property or his agent, other than a hotel, except where payments are made to a body of persons specified in Part I of the Second Schedule or a person exempt from income tax by virtue of any other enactment, by— (i) a tour operator or travel agent, other than an individual; (ii) an IRS Company, RES Company or a provider of property management services, designated by the IRS Company or RES Company, as the case may be, under the Investment Promotion (Real Estate Development Scheme) Regulations 2007; or (iii) any other agent, other than an individual, carrying on the business of providing services in respect of letting of properties; (h) payments made by any person, other than an individual, to a non-resident for any services rendered in Mauritius, except where the payments are made to a body of persons specified in Part I of the Second Schedule or a person exempt from income tax by virtue of any other enactment or any arrangement for relief from double taxation; (i) management fees payable to an individual by any person, other than an individual; and (j) payments in money or money's worth or transfers made by a person in connection with activities performed in Mauritius by a non-resident entertainer or sportsperson. [S. 111B inserted by s. 18 (zl) of Act 15 of 2006 w.e.f. 1 October 2006; amended by s. 8 (zc) of Act 37 of 2011 w.e.f. 1 March 2012; s. 12 (l) of Act 26 of 2012 w.e.f. 1 January 2013; s. 9 (k) of Act 26 of 2013 w.e.f. 1 January 2014 in respect of the income year commencing on 1 January 2014 and in respect of every subsequent income year; s. 27 (m) of Act 18 of 2016 w.e.f. 1 October 2016.]