Mauritius
Small and Medium Enterprises Act
Act 16 of 2017
- Commenced on 18 January 2018
- [This is the version of this document at 30 June 2017.]
Part I – Preliminary
1. Short title
This Act may be cited as the Small and Medium Enterprises Act.2. Interpretation
In this Act—"Economic Development Board" means the Economic Development Board established under the Economic Development Board Act 2017;"enterprise"—(a)means any form of trade, business or manufacture, craft, cultivation of fruits, vegetables or flowers, livestock breeding, or activity approved as such by the Ministry; and(b)includes—(i)any supply of services, including goods relating to those services; or(ii)a co-operative society; but(c)does not include an office or employment or a religious or charitable institution;"medium enterprise" means an enterprise which has the appropriate annual turnover specified in the First Schedule;"microenterprise" means a small business owned and operated by an individual and which has the appropriate annual turnover specified in the First Schedule;"Minister" means the Minister to whom responsibility for the subject of small and medium enterprises is assigned;"Ministry" means the Ministry responsible for the subject of small and medium enterprises;"public sector agency" includes any Ministry, Government department, local authority or statutory body;"Registrar" means the Registrar of small and medium enterprises referred to in section 3;"registration certificate" means a registration certificate issued under section 5 (2);"small enterprise" means an enterprise which has the appropriate annual turnover specified in the First Schedule;"SME"—(a)means a small enterprise or medium enterprise; and(b)includes a microenterprise;"SME Mauritius Ltd" means SME Mauritius Ltd incorporated and registered as such under the Companies Act;"supervising officer" means the supervising officer of the Ministry.Part II – Registrar
3. Registrar
Part III – Registration of small and medium enterprises
4. Application for registration
5. Issue of registration certificate
6. Renewal of registration certificate
7. Cancellation or variation of registration certificate
8. Provision of support and information
9. Cessation of business activity
Where an SME, in respect of which a registration certificate has been issued, ceases to meet the criteria to be considered as a microenterprise, small enterprise or medium enterprise, or where the SME ceases its business activity, either temporarily or permanently, the holder of the registration certificate shall inform the Registrar in writing within 15 days of the cessation.10. Appeal
Part IV – Miscellaneous
11. Register
12. Offences
13. Regulations
14. ***
15. ***
16. Transitional and saving provisions
17. ***
History of this document
18 January 2018
Commenced
30 June 2017 this version
Consolidation