Mauritius enacted the Declaration of Assets Act (the “DoA Act”) in December 2018 and it came into force in June 2019. The main objective of the DoA Act is to provide a new legal framework governing the declaration of assets in the public sector in Mauritius. The declaration is not limited to members of the National Assembly but also includes members of the Rodrigues Regional Assembly, councillors of municipal councils, Mayors, Chairpersons and Chief Executives of State-owned enterprises and statutory bodies to name a few.
The DoA Act defines all those required to make a declaration as a declarant and declarants shall, not later than 30 days after being appointed and his office becomes vacant, make a declaration of his assets and liabilities with the Independent Commission Against Corruption (“ICAC”). The declaration shall include the assets and liabilities of his spouse and minor children. The declarant shall also specify any property sold, transferred or donated to his children of age and grandchildren, in any form or manner whatsoever, including income or benefits from any account, partnership or trust.
Senior public officers and every Chief Executive of a Municipal City Council, Municipal Town Council or District Council, and every officer of such Councils are required to make a fresh declaration at every interval of 5 years following the date of the first declaration and within a period of 30 days after leaving office. Other declarants are required to inform ICAC, within a period of 30 days, where they acquire or dispose of any freehold or leasehold immovable property in Mauritius or abroad, a motor vehicle, a boat, a ship or an aircraft.
The ICAC has been given the power to monitor the assets and liabilities of any declarant for the purpose of detecting and investigating corruption and money laundering offences or illicit enrichment.
The Declaration of Assets (Amendment) Act 2019 (the “DoA Amendment”) was recently proclaimed in August 2019 and it brings about some changes to the DoA Act. Assets which previously included money, in any currency, in local banks and foreign banks now also consists of money deposited in a non-bank deposit taking institution licensed by the Bank of Mauritius. Assets which also included shares or any interest in a company, société or partnership has been amended to include trust property.
A senior public officer is now defined as a public officer of the grade of, or drawing salary in a scale the initial point of which is equivalent to the initial point of the salary scale of, Deputy Permanent Secretary and above. The same aforementioned benchmark is being applied to Chief Executive of a Municipal City Council, Municipal Town Council or District Council, and every officer of such Councils, every Chairperson and Chief Executive Officer of State-owned enterprises and statutory bodies, and every officer of such enterprises and statutory bodies and every adviser and officer employed on a contractual basis in Ministries.
State-owned enterprise which was not defined in the DoA Act is now defined as such enterprise, in which the State is a shareholder or exercises a degree of control, as may be prescribed. The Declaration of Assets (State-owned Enterprises) Regulations 2019 was issued to provide the list of State-owned Enterprises.
The DoA Amendment has removed the obligation on judicial officers to make a declaration under the DoA Act. It also provides new delay for the declaration of assets and liabilities which takes into consideration the commencement of the DoA Amendment. The DoA Amendment also revoked the Declaration of Assets (Prescribed Forms) Regulations 2019 and the Declaration of Assets (Declaration Forms) Regulations 2019 which include the new prescribed forms to be filled by declarants were issued.
The above information consist only of extracts of the law. The reader should consult the legislation for more information.
