Financial Crimes Commission Act 2023

The internet version of this Act is for information only. The authoritative version is the one published in the Government Gazette of Mauritius.

THE FINANCIAL CRIMES COMMISSION ACT 2023

Act 20/2023

Proclaimed by [Proclamation No. 10 of 2024] w.e.f. 29 March 2024 - except for Section 166(9)(g)

Government Gazette of Mauritius No. 111 of 21 December 2023

I assent

PRITHVIRAJSING ROOPUN, G.C.S.K. President of the Republic

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ARRANGEMENT OF SECTIONS

Section

PART I – PRELIMINARY

1. Short title

2. Interpretation

3. Application of Act

PART II – ESTABLISHMENT OF FINANCIAL CRIMES COMMISSION

Sub-Part I – Establishment of Commission

4. The Commission

5. Divisions of Commission

6. Functions and powers of Commission

Sub-Part II – Administration and Management of Commission

7. Composition of Commission

8. Meetings of Commission

9. Secretary to Commission

Sub-Part III – Staff of Commission

Section A – Director-General of Commission

10. Director-General

11. Functions and powers of Director-General

12. Vacancy in office of Director-General

13. Termination of appointment of Director-General

Section B – Director of Division, Chief Legal Adviser and Head of Unit

14. Director of Division

15. Chief Legal Adviser

16. Head of Unit

Section C – Other Officers of Commission

17. Officers of Commission

18. Use of independent professionals

PART III – FINANCIAL CRIMES

Sub-Part I – Corruption Offences

19. Bribery by public official

20. Bribery of public official

21. Taking gratification to screen offender from punishment

22. Public official using his office for gratification

23. Bribery of, or by, public official to influence the decision of public body

24. Influencing public official

25. Traffic d’influence

26. Public official taking gratification

27. Bribery for procuring contracts

28. Bribery for procuring withdrawal of tenders

29. Conflict of interests

30. Treating of public official

31. Receiving gift for corrupt purpose

32. Corruption in private entities

33. Corruption to provoke serious offence

34. Bribery by, or of, foreign public official

35. Corruption in relation to sporting events

Sub-Part II – Money Laundering Offences

36. Money laundering

37. Limitation of payment in cash

38. Alleged proceeds of crime

Sub-Part III – Fraud Offences

39. Fraud by false representation

40. Fraud by failing to disclose information

41. Making or supplying articles for use in fraud offence

42. Failing to pay for goods and services

43. Fraud by abuse of position

44. Electronic fraud

Sub-Part IV – Financing Drug Dealing Offences

45. Financing of drug dealing

Sub-Part V – Other Offences

46. Making or supplying articles

47. Possession of articles

48. Conspiracy

49. Aiding, abetting or counselling

50. Attempt

51. Penalty for breach of guidelines

Sub-Part VI – Obligations and Liability of Legal Persons

52. Obligations of legal persons

53. Liability of legal persons

PART IV – DETECTION OF, AND INVESTIGATION INTO, FINANCIAL CRIMES AND OTHER OFFENCES

Sub-Part I – Detection of Financial Crimes and Other Offences

54. Notification of financial crimes and other offences

55. Duty to report financial crimes and other offences

56. Referrals to Commission

Sub-Part II – Investigation into Financial Crimes and Other Offences

57. Preliminary investigation by Commission

58. Further investigation by Commission

58A. Joint investigation by the Commission and Police

59. Power of examination

60. Power of entry and search

61. Seizure of property

62. Power of arrest

63. Disclosure of financial transactions and any other information

64. Order to search specified premises

65. Telecommunication Order

66. Special investigative techniques

67. Discharge or variation of Order under Part IV

PART V – ASSET RECOVERY

Sub-Part I – Application of Part V

68. Application of Part V

68A. Power to require information for asset recovery investigations

Sub-Part II – Criminal-Based Asset Recovery

Section A – Criminal Attachment Order

69. Application for Criminal Attachment Order

70. Issue of Criminal Attachment Order

71. Management of property under Criminal Attachment Order

72. Judge’s further Orders

73. Exclusion of property from Criminal Attachment Order

74. Registration of Criminal Attachment Order

75. Contravention of Criminal Attachment Order

76. Duration of Criminal Attachment Order

Section B – Criminal Confiscation Order

77. Application for Criminal Confiscation Order

78. Service of Criminal Confiscation Order application

79. Issue of Criminal Confiscation Order

80. Determination of value of benefit

81. Amount recoverable

82. Discharge of Criminal Confiscation Order

83. Appeal against Criminal Confiscation Order

84. Realisation of property under Criminal Confiscation Order

85. Application of monetary sums

86. Contravention of Criminal Confiscation Order

Sub-Part III – Civil-Based Asset Recovery

Section A – Civil Attachment Order

87. Application for Civil Attachment Order

88. Issue of Civil Attachment Order

89. Management of property under Civil Attachment Order

90. Exclusion of property from Civil Attachment Order

91. Order in respect of immovable property

92. Variation and rescission of Civil Attachment Order

93. Duration of Civil Attachment Order

94. Contravention of Civil Attachment Order

Section B – Civil Confiscation Order

95. Application for Civil Confiscation Order

96. Issue of Civil Confiscation Order

97. Failure to notify

98. Exclusion of property from Civil Confiscation Order

99. Appeal against Civil Confiscation Order

100. Enforcement of Civil Confiscation Order

Section C – Tracing of Assets

101. Recoverable property

102. Property indirectly obtained or used

103. Property not recoverable

Sub-Part IV – Compensation Order

104. Compensation Order

105. Issue of Compensation Order

Sub-Part V – International Cooperation

106. Foreign request in connection with civil asset recovery

107. Foreign request for enforcement of foreign Civil Attachment or Civil Confiscation Order

108. Effect of registration of foreign Order

109. Foreign request for the location of tainted property

110. Disposal of proceeds of crime

111. Proceedings in foreign State

PART VI – UNEXPLAINED WEALTH

Sub-Part I – Application of Part VI

112. Application of Part VI

Sub-Part II – Proceedings in Relation to Unexplained Wealth

113. Reporting of unexplained wealth

114. Investigation into unexplained wealth

115. Application for disclosure order

116. Inscription of privilege or lien

Sub-Part III – Unexplained Wealth Order

117. Application for Unexplained Wealth Order

118. Service of Unexplained Wealth Order application

119. Issue of Unexplained Wealth Order

120. Appeal against Unexplained Wealth Order

121. Enforcement of Unexplained Wealth Order

122. Reward

PART VII – PROTECTION OF, AND ASSISTANCE TO, INFORMERS AND WITNESSES

123. Protection of informers

124. Protection of witnesses

125. Witness Protection Scheme

PART VIII – THE OPERATIONS REVIEW COMMITTEE

126. Operations Review Committee

127. Proceedings of Operations Review Committee

128. Functions and powers of Operations Review Committee

PART IX – THE PARLIAMENTARY COMMITTEE

129. Parliamentary Committee

130. Proceedings of Parliamentary Committee

131. Functions and powers of Parliamentary Committee

PART X – COORDINATION AND COOPERATION FOR COMBATING FINANCIAL CRIMES

Sub-Part I – Setting Up of National Coordination Committee

132. National Coordination Committee

133. Functions of National Coordination Committee

134. Meetings of National Coordination Committee

Sub-Part II – Setting Up of Public-Private Partnership Task Force

135. Public-Private Partnership Task Force

136. Functions of Public-Private Partnership Task Force

137. Meetings of Public-Private Partnership Task Force

138. Sharing of information and intelligence

Sub-Part III – Cooperation between Relevant Bodies

139. Memorandum of Understanding for mutual cooperation

140. Memorandum of Understanding for sharing of information

PART XI – CRIMINAL PROCEEDINGS AND COMPOUNDING OF OFFENCES

Sub-Part I – Criminal Proceedings

141. Offences and jurisdiction

142. Prosecution

143. Acts committed outside Mauritius

144. Admissible evidence

145. Burden of proof with regard to corruption offence

Sub-Part II – Other Sanctions

146. Ordering deprivation of monetary benefits and property

147. Ordering compensation for loss or damage

148. Confiscation of property

149. Civil and administrative sanctions

Sub-Part III – Compounding of Offences

150. Compounding of offences

PART XII – FINANCIAL PROVISIONS, ACCOUNTS AND EXEMPTIONS

Sub-Part I – General Fund, Recovered Assets Fund and Accounts of Commission

151. General Fund

152. Recovered Assets Fund

153. Accounts of Commission

Sub-Part II – Estimates and Annual Report

154. Estimates

155. Annual report

156. Audit report

Sub-Part III – Exemptions

157. Exemptions

158. Donations and legacies

PART XIII – MISCELLANEOUS

159. Recovery of damages

160. Disclosure of assets and liabilities

161. Confidentiality

162. Protection from liability

163. Directives

164. Regulations

165. Repeal

166. Consequential amendments

167. Employment of officers of ICAC, ARID and IRSA

168. Other savings and transitional provisions

169. Commencement

FIRST SCHEDULE

SECOND SCHEDULE

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An Act

To provide for the establishment of the Financial Crimes Commission which will be the apex agency in Mauritius to detect, investigate and prosecute financial crimes and any other ancillary offence connected thereto

ENACTED by the Parliament of Mauritius, as follows –

PART I – PRELIMINARY

1. Short title

This Act may be cited as the Financial Crimes Commission Act 2023.

2. Interpretation

In this Act –

“account information” means information relating to the account held in a financial institution by a person solely or jointly with another person, including any details pertaining to financial transactions; Amended by [Act No. 3 of 2026]

“ARID” means the Asset Recovery Investigation Division of the Financial Intelligence Unit set up under the repealed Asset Recovery Act;

“associate”, in relation to a person, means –

(a) a person who is a nominee or an employee of that person;

(b) a person who manages the affairs of that person;

(c) a firm of which that person, or his nominee, is a partner or is in charge or in control of the business or affairs of that firm;

(d) a company in which that person, or his nominee, is a director or is in charge or in control of the business or affairs of that company, or in which that person, alone or together with his nominee, holds a controlling interest, or shares amounting to more than 30 per cent of the total issued share capital; or

(e) the trustee of a trust, where –

(i) the trust has been created by that person; or

(ii) the total value of the assets contributed by that person to the trust at any time, whether before or after the creation of the trust, amounts, at any time, to not less than 20 per cent of the total value of the assets of the trust;

“bank” –

(a) has the same meaning as in the Banking Act; and

(b) includes –

(i) a non-bank deposit taking institution licensed under the Banking Act; and

(ii) a licensee under the National Payment Systems Act;

“benefit” –

(a) means an actual or a potential advantage, gain, profit, benefit or payment of any kind that a person derives or obtains or is likely to derive or obtain, or that accrues or is likely to accrue to him; and

(b) includes the benefit referred to in paragraph (a) that another person derives or obtains or is likely to derive or obtain, or that otherwise accrues or is likely to accrue to such other person, where the other person is under the control of, or is directed or requested by, the first person;

“cash” –

(a) means money in notes or coins in Mauritius or in any other currency; and

(b) includes any cheque which is neither crossed nor made payable to order, whether in Mauritius currency or in any other currency;

“cash dealer” has the same meaning as in the Banking Act;

“close person” –

(a) means a household member to an endangered person; and

(b) includes any other member designated by the endangered person to be included into the Witness Protection Scheme;

“Civil Attachment Order” means an Order issued under section 88;

“Civil Confiscation Order” means an Order issued under section 96;

“Commission” means the Financial Crimes Commission established under section 4;

“Commissioner” –

(a) means a Commissioner of the Commission; but

(b) does not include the Chairperson of the Commission;

“Compensation Order” means an Order issued under section 105;

“competent authorities” –

(a) means –

(i) an investigatory authority;

(ii) a supervisory authority;

(iii) the Financial Intelligence Unit; and

(iv) the Counterterrorism Unit; and

(b) includes such other authority as may be prescribed;

“computer system” means any device or group of interconnected or related devices, including portable or wireless telephone devices, one or more of which, pursuant to a program, performs automatic processing of data;

“corruption offence” means an offence as described in Sub-part I of Part III;

“Counterterrorism Unit” means the Counterterrorism Unit referred to in section 18 of the Prevention of Terrorism Act;

“Court”, for the purpose of Part V, means the Supreme Court;

“crime” has the same meaning as in the Financial Intelligence and Anti-Money Laundering Act; Amended by [Act No. 3 of 2026]

“Criminal Attachment Order” means an Order issued under section 70;

“Criminal Confiscation Order” means an Order issued under section 79;

“criminal enquiry” –

(a) means an enquiry carried out by the Police or any other person or authority for the purpose of detecting whether a criminal offence has been, is being or is likely to be committed, and, if so, by whom; and

(b) includes an investigation carried out by the Commission under this Act;

“customer information” means –

(a) information as to whether a person holds or has held an account at a financial institution solely or jointly with another person;

(b) information relating to any evidence obtained by the financial institution under, or for the purposes of, an enactment relating to a financial crime; and

(c) such particulars, relating to the account or the holder as may, in the opinion of the Commission, be relevant;

“dangerous drug” has the same meaning as in the Dangerous Drugs Act;

“dealing with property” includes –

(a) making or receiving a gift of the property;

(b) removing the property from Mauritius;

(c) where the property is a debt owed to a person, making a payment to that person in reduction or full settlement of the amount of the debt;

(d) using the property to obtain or extend credit, or using credit that is secured by the property; or

(e) where the property is an interest in a partnership, doing anything to diminish the value of the partnership;

“defendant” means a person against whom a Criminal Confiscation Order is sought or is made;

“Director-General” means the Director-General of the Commission;

“Division” means a Division of the Commission;

“document” includes information recorded in written, electronic or any other form, together with access to the technology enabling information in electronic form to be retrieved;

“drug dealing offence” means an offence as described in Sub-part IV of Part III;

“emoluments” has the same meaning as in the Income Tax Act;

“endangered person” means a person whose inclusion into the Witness Protection Scheme is justified due to danger and threat to life, health, freedom or property, to that person or to persons related to him, because of importance of information known to him for the criminal proceedings for any offence under this Act and the Dangerous Drugs Act;

“financial crime” –

(a) means –

(i) an offence as described in Part III; or

(ii) any crime committed under the law of any financial or competent authority which, in view of its financial implications, complexity, scope, nature or in the public interest, the Commission decides, after consultation with that authority, that it shall investigate into the matter; and

(b) includes any ancillary offence under paragraph (a);

“financial institution” –

(a) has the same meaning as in the Financial Intelligence and Anti-Money Laundering Act; and

(b) includes a bank;

“Financial Intelligence Unit” means the Financial Intelligence Unit established under the Financial Intelligence and Anti-Money Laundering Act;

“financial statements”, in relation to a financial year –

(a) means –

(i) a statement of financial position;

(ii) a statement of financial performance;

(iii) a statement of changes in net assets or equity;

(iv) a cash flow statement; and

(v) a statement of comparison of annual estimates and actual amounts; and

(b) includes notes, comprising a summary of significant accounting policies and other explanatory notes;

“foreign public official” means –

(a) a person holding a legislative, an executive, an administrative or a judicial office of a foreign country, whether appointed or elected; or

(b) a person exercising a public function for a foreign country, including for a public body or public enterprise and any official or agent of a public international organisation;

“fraud offence” means an offence as described in Sub-part III of Part III;

“gain” –

(a) means, for the purpose of an offence under Part III of this Act, money or any property, whether temporary or permanent; and

(b) includes such gain by keeping what one has or even benefitting what one does not have;

“General Fund” means the General Fund referred to in section 151;

“gift” –

(a) means property given by one person to another person; and

(b) includes any direct or indirect transfer of property –

(i) after the carrying out of an unlawful activity by the first person; and

(ii) to the extent of the difference between the market value of the property at the time of its transfer and –

(A) the consideration provided by the second person; or

(B) the consideration paid by the first person,

whichever is greater;

“gratification” –

(a) means a gift, a reward, a discount, a premium or any other advantage, whether pecuniary or non-pecuniary, other than lawful remuneration; and

(b) includes –

(i) a loan, fee or commission consisting of money or of any valuable security or of other property or interest in property of any description;

(ii) the offer of an office, employment or other contract;

(iii) the payment, release or discharge of a loan, obligation or other liability;

(iv) the payment of inadequate consideration for goods or services;

(v) the offer or promise, whether conditional or unconditional, of a gratification; and

(vi) any favour or service;

“ICAC” means the Independent Commission Against Corruption established under the repealed Prevention of Corruption Act;

“included person” means an endangered person or a close person who has agreed to be included into the Witness Protection Scheme;

“instrumentality” –

(a) means any property used or intended to be used in any manner in connection with a criminal offence or unlawful activity; and

(b) includes a benefit;

“interest”, in relation to property, means –

(a) a legal, an equitable interest or any other interest that may attach to the property; or

(b) a right, power or privilege, including the exercise of effective control, or making of a gift, in connection with the property;

“investigatory authority” means the Commission, the Mauritius Police Force, the Mauritius Revenue Authority, the Financial Services Commission or such other authority as may be prescribed, as the case may be;

“IRSA” means the Integrity Reporting Services Agency established under the repealed Good Governance and Integrity Reporting Act;

“Judge” means a Judge in Chambers;

“judicial officer” means a Judge, the Master and Registrar, a Deputy Master and Registrar or a Magistrate;

“legal person” means any entity, including a private entity, other than a natural person;

“local authority” has the same meaning as in the Local Government Act;

“loss”, for the purpose of an offence under this Act –

(a) means temporary or permanent loss, in respect of money or any property; and

(b) includes a loss by not getting what one might get, or even by parting with what one has;

“material” includes any document, object or thing or electronic or digital record;

“member of a private entity” means a director, shareholder or secretary of the private entity;

“member of relevant profession or occupation” has the same meaning as in the Financial Intelligence and Anti-Money Laundering Act;

“Minister” means the Minister to whom responsibility for the Commission is assigned;

“money laundering offence” means an offence as described in Sub-part II of Part III;

“National Coordination Committee” means the National Coordination Committee set up under section 132;

“officer” –

(a) means an officer of the Commission; and

(b) includes –

(i) the Director-General;

(ii) the Director of each Division;

(iii) the Chief Legal Adviser; and

(iv) the Head of each Unit of a Division of the Commission;

“official of public international organisation” means an international civil servant or any person who is authorised by that public international organisation to act on its behalf;

“Operations Review Committee” means the Operations Review Committee referred to in section 126;

“Parliamentary Committee” means the Parliamentary Committee referred to in section 129;

“person” means a natural person or legal person;

“principal” includes –

(a) an employer;

(b) a beneficiary under a trust;

(c) a person beneficially interested in the succession of a person; and

(d) in the case of a person serving in or under a public body, the public body;

“private entity” –

(a) means an association, a company, a foundation, a limited liability partnership, a partnership, a société, a trust or such other private entity as may be prescribed, incorporated or registered in Mauritius; and

(b) includes a body of persons incorporated in Mauritius or an unincorporated body operating in Mauritius;

“proceeds” means any property or economic advantage, wherever situated, derived from or obtained, in whole or in part, directly or indirectly, through or in connection with a criminal offence or unlawful activity;

“property” includes –

(a) an asset of any kind, whether tangible or intangible, corporeal or incorporeal, moveable or immovable, however acquired;

(b) a legal document or instrument in any form, including electronic or digital, evidencing title to or interest in such asset, including but not limited to currency, bank credits, deposits and other financial resources, travellers’ cheques, bank cheques, money orders, shares, securities, bonds, drafts and letters of credit, wherever situated, or any other negotiable instrument or any instrument capable of being negotiated which is payable to bearer or endorsed payable to bearer;

(c) a real or an equitable interest, whether full or partial, in any such asset;

(d) any balance held in Mauritius currency or in any other currency in accounts with any bank which carries on business in Mauritius or elsewhere;

(e) any balance held in any currency with any bank outside Mauritius;

(f) a motor vehicle, a ship, an aircraft, a boat, works of art, jewellery, precious metals or any other item of value;

(g) any right or interest in the property; and

(h) a virtual asset and virtual token under the Virtual Asset and Initial Token Offering Services Act 2021;

“property of corresponding value” –

(a) means any property of the person concerned, whether or not connected to the offence or unlawful activity; and

(b) includes –

(i) lawfully acquired property;

(ii) property acquired before, during or after the commission of the offence or unlawful activity;

(iii) property located in Mauritius or outside Mauritius;

(iv) immovable property, movable property, money, securities and any other asset;

(v) property that is owned or held by a third party, other than a bona fide third party; and

(vi) any interest in such property,

which can be subject to a seizure, criminal or civil attachment order, forfeiture order or confiscation order, in cases where property of the person concerned which represents proceeds of an offence, and instrumentality, or terrorist property –

(A) cannot be located or identified after reasonable efforts have been made to trace it;

(B) has been disposed of, dissipated, or concealed, whether within or outside Mauritius;

(C) has been substantially diminished in value as a result of any act or omission;

(D) has been commingled with other property to such an extent that it cannot be identified as a distinct asset;

(E) is held by a bona fide third party who acquired it for value without notice that it was proceeds of financial crime, an instrumentality of an offence, or terrorist property; or

(F) is located outside Mauritius and cannot practically be recovered through mutual legal assistance or other international cooperation mechanism; Added by [Act No. 3 of 2026]

“public body” –

(a) means –

(i) a Ministry or Government department;

(ii) the Rodrigues Regional Assembly;

(iii) a body established or set up under any enactment which performs judicial or adjudication functions;

(iv) a commission or any other body established or set up under the Constitution or under any other enactment;

(v) a local authority; or

(vi) a statutory body; and

(b) includes such State-owned enterprise or State-controlled enterprise as may be prescribed;

“public official” –

(a) means –

(i) a Minister;

(ii) a Member of the National Assembly, including the Speaker of the National Assembly and the Attorney-General;

(iii) a member of the Rodrigues Regional Assembly, including the Chairperson of the Rodrigues Regional Assembly;

(iv) a public officer;

(v) an employee or a member of a public body;

(vi) a local government officer or a member of a local authority;

(vii) a member or an employee of such Commission or body as may be established or set up under the Constitution or under any other enactment; or

(viii) an employee or a member of a statutory body; and

(b) includes –

(i) a judicial officer;

(ii) an arbitrator;

(iii) an assessor;

(iv) a member of a jury; or

(v) a member of a Tribunal or of a committee set up by the President, the Government or by the Chief Justice;

“Public-Private Partnership Task Force” means the Public-Private Partnership Task Force set up under section 135;

“recoverable”, in relation to any property, means property that may be recovered from a person pursuant to an Order issued under Part V;

“Recovered Assets Fund” means the Recovered Assets Fund referred to in section 152;

“Registrar-General” means the Registrar-General appointed as such pursuant to the Registrar-General Act;

“relative”, in relation to a person, means –

(a) a spouse or conjugal partner of that person;

(b) whether adopted or not –

(i) a brother or sister of that person;

(ii) a brother or sister of the spouse or conjugal partner of that person;

(iii) any lineal ascendant or descendant of that person or the spouse or conjugal partner of that person;

(iv) son or daughter of either the brother or sister of that person or the spouse or conjugal partner of that person; or

(v) brother or sister of either the mother or father of that person or the spouse or conjugal partner of that person;

“repealed Asset Recovery Act” means the Asset Recovery Act repealed under section 165(a);

“repealed enactments” –

(a) means the enactments repealed under section 165; and

(b) includes, for the purpose of section 168(3), Part II of the Financial Intelligence and Anti-Money Laundering Act repealed under section 166(9)(b);

“repealed Good Governance and Integrity Reporting Act” means the Good Governance and Integrity Reporting Act repealed under section 165(b);

“repealed Prevention of Corruption Act” means the Prevention of Corruption Act repealed under section 165(c);

“reporting person” has the same meaning as in the Financial Intelligence and Anti-Money Laundering Act;

“respondent” means a person against whom an application for an Unexplained Wealth Order is made;

“Revenue Law” has the same meaning as in the Mauritius Revenue Authority Act;

“sporting event” means a horse race or football match which takes place in, or outside, Mauritius;

“statutory body” has the same meaning as in the Statutory Bodies (Accounts and Audit) Act;

“supervisory authorities” has the same meaning as in the Financial Intelligence and Anti-Money Laundering Act;

“suspicious transaction” has the same meaning as in the Financial Intelligence and Anti-Money Laundering Act;

“terrorist property” has the same meaning as in the Prevention of Terrorism Act;

“transaction” has the same meaning as in the Financial Intelligence and Anti-Money Laundering Act;

“unexplained wealth” includes any property –

(a) under the ownership of a person to an extent which is disproportionate to his emoluments and other income;

(b) the ownership, possession, custody or control of which cannot be satisfactorily accounted for by the person who owns, possesses, has custody or control of, the property; or

(c) held by a person for another person to an extent which is disproportionate to the emoluments or other income of another person and which cannot be satisfactorily accounted for;

“Unexplained Wealth Order” means an Order issued under section 119;

“Unit” means a Unit of a Division;

“virtual asset” has the same meaning as in the Virtual Asset and Initial Token Offering Services Act 2021;

“Witness Protection Scheme” means the Witness Protection Scheme referred to in section 125.

Amended by [Act No. 11 of 2024]; [Act No. 3 of 2026]; [Act No. 3 of 2026] w.e.f. 18 April 2026

3. Application of Act

(1) This Act shall bind the State.

(2) A person shall commit an offence under this Act where –

(a) the act or omission constituting the offence occurs in Mauritius or committed outside Mauritius but is connected to Mauritius; or

(b) the act constituting the offence is committed by that person, or for him, by another person.

PART II – ESTABLISHMENT OF FINANCIAL CRIMES COMMISSION

Sub-Part I – Establishment of Commission

4. The Commission

(1) There is established, for the purposes of this Act, a Commission to be known as the Financial Crimes Commission.

(2) The Commission shall be a body corporate.

(3) Subject to this Act, the Commission shall, in the discharge of its functions and exercise of its powers, not be under the direction or control of any person or authority.

5. Divisions of Commission

(1) There shall be, within the Commission –

(a) an Investigation Division, which shall comprise –

(i) the Financial Crimes Investigation Unit; and

(ii) the Financing of Drug Dealing Investigation Unit,

and shall discharge the functions and powers conferred upon it pursuant to section 6(1)(c) and (d);

(b) an Asset Recovery and Management Division, which shall comprise –

(i) the Asset Recovery Unit;

(ii) the Declaration of Assets Unit; and

(iii) the Unexplained Wealth Unit,

and shall discharge the functions and powers conferred upon it pursuant to section 6(1)(e), (f) and (g);

(c) an Education and Preventive Division, which shall discharge the functions and powers conferred upon it pursuant to section 6(1)(h);

(d) a Legal Division, which shall discharge the functions and powers conferred upon it pursuant to section 6(1)(i); and

(e) such other Division as the Commission may, with the approval of the Minister, set up, and such Division shall have such functions and powers as the Commission may determine.

(2) The Director-General may set up any other Unit within a Division.

(3) The Director-General may direct a Division or Unit to discharge such functions and exercise such powers as may have been assigned to another Division or Unit.

(4) No act done by a Division or Unit shall be void or impeachable by reason that a matter should have been dealt with by another Division or Unit.

6. Functions and powers of Commission

(1) The Commission shall –

(a) be responsible to combat financial crimes in Mauritius and abroad to the extent that the financial crimes are connected to Mauritius;

(b) be responsible for receiving and considering any allegation or complaint of any financial crime and any other offence under this Act and the Declaration of Assets Act, and referring such allegation or complaint to the appropriate Division for investigation and report;

(c) through the Financial Crimes Investigation Unit of the Investigation Division, be responsible for detecting and investigating into financial crimes and other offences under this Act and the Declaration of Assets Act, except offences related to the financing of drug dealing, and any other offence under this Act;

(d) through the Financing of Drug Dealing Investigation Unit of the Investigation Division, be responsible for detecting and investigating into offences related to the financing of drug dealing;

(e) through the Asset Recovery Unit of the Asset Recovery and Management Division, be responsible for conducting investigation regarding asset recovery and for recovering and managing assets which are proceeds or instrumentalities, including terrorist properties, of offences committed under this Act and under any other enactment;

(f) through the Declaration of Assets Unit of the Asset Recovery and Management Division, be responsible for monitoring the assets and liabilities of any declarant under the Declaration of Assets Act;

(g) through the Unexplained Wealth Unit of the Asset Recovery and Management Division, be responsible for detecting and investigating into unexplained wealth;

(h) through the Education and Prevention Division, be responsible for preventing and educating the public against financial crimes and any other offence under this Act and the Declaration of Assets Act;

(i) through the Legal Division, prosecute financial crimes and any other offence under this Act and the Declaration of Assets Act;

(j) be responsible to do such other things as may be necessary to combat financial crimes and any other offence under this Act and the Declaration of Assets Act.

(2) In the discharge of its functions and exercise of its powers under subsection (1), the Commission shall –

(a) develop a strategic vision and national policy regarding the fight against financial crimes;

(b) cooperate, collaborate and establish links with local, regional and international institutions, agencies, organisations or bodies with a view to fostering local, regional and international cooperation in the fight against financial crimes, more particularly concerning, but not limited to –

(i) the identification, determination of the whereabouts and activities of persons suspected of being involved in financial crimes;

(ii) the identification, tracing and movement of proceeds and instrumentalities;

(iii) the exchange of personnel or other experts;

(iv) the investigation of financial crimes having international ramifications; and

(v) the conduct of joint investigation with national and international investigatory authorities;

(c) establish and maintain a system to monitor international financial crimes in order to identify suspicious transactions and persons involved;

(d) maintain data, statistics, records and reports on persons, organisations, assets, proceeds, instrumentalities, properties, documents or other items or assets involved in financial crimes;

(e) carry out research and similar works with a view to determining the manifestation, extent, magnitude and effects of financial crimes;

(f) ensure coordination with law investigatory authorities in respect of parallel and complex investigations into financial crimes in order to ensure effectiveness;

(g) ensure coordination and collaboration with competent authorities in the fight against financial crimes;

(h) facilitate prompt exchange of intelligence, scientific and technical information and the conduct of joint operations geared towards the eradication of financial crimes;

(i) enquire into possibilities of financial crimes within a public body;

(j) examine and review practices and procedures of any public body in order to facilitate the detection of financial crimes and ways by which financial crimes may be eliminated;

(k) monitor, in such manner as it considers appropriate, the implementation of any contract awarded by a public body, with a view to ensuring that no irregularity or impropriety is involved therein;

(l) undertake and assist in research projects in order to identify the causes of financial crimes and its consequences on, inter alia, the social and economic structure of Mauritius;

(m) carry out public campaigns to alert the public on the dangers of financial crimes and the manner by which complaints against financial crimes shall be made;

(n) assist in enhancing the school curriculum so as to educate children on the dangers of financial crimes;

(o) liaise with private sector organisations and trade unions for the setting up of anti-financial crimes practices;

(p) organise workshops and other activities to promote campaigns for the prevention and elimination of financial crimes;

(q) carry out regular impact assessments of different aspects of its work in order to monitor its outcome and performance;

(r) exercise vigilance and superintendence over the integrity systems of public bodies and issue such guidelines where necessary;

(s) protect and assist informers and witnesses;

(t) develop and enforce a performance management system and code of conduct and discipline for its officers;

(u) set up and oversee good governance and integrity reporting campaigns to enhance the standing of Mauritius as an international financial centre of excellence of unimpeachable integrity with the object of attracting investment;

(v) report to the Parliamentary Committee, through the Director-General, regarding administrative issues;

(w) set up such committee as it deems necessary on any matter pertaining to its functions; and

(x) discharge such other functions and exercise such other powers as may be conferred upon it under this Act, the Declaration of Assets Act and any other enactment.

Sub-Part II – Administration and Management of Commission

7. Composition of Commission

(1) The Commission shall consist of –

(a) the Director-General, as Chairperson; and

(b) 4 Commissioners.

(2) The Commissioners shall be persons having sufficient knowledge and experience in the field of law, banking, accountancy, finance, financial services, economics or fraud detection.

(3) The Commissioners shall be appointed –

(a) by the President, acting in accordance with the advice of the Prime Minister, tendered after the Prime Minister has consulted the Leader of the Opposition; and

(b) on a part-time basis and on such terms and conditions as the Prime Minister may determine.

(4) Every Commissioner shall hold office for a period of 3 years and shall be eligible for reappointment.

(5) The President shall, on the advice of the Prime Minister, at any time terminate the appointment of a Commissioner –

(a) who is found guilty of any misconduct, default or breach of trust in the discharge of his functions;

(b) who has committed an offence of such nature as renders it desirable that his appointment should be terminated; or

(c) who is physically or mentally incapable of discharging his functions as a Commissioner.

8. Meetings of Commission

(1) The Commission shall meet as often as necessary but at least once every month.

(2) (a) Every meeting of the Commission shall be convened by the Director-General and at any such meeting, the Director-General and at least 2 Commissioners shall constitute a quorum.

(b) Where the Director-General does not attend a meeting of the Commission convened under paragraph (a), he shall designate a Director of a Division or the Chief Legal Adviser to chair the meeting.

(c) Where the Director-General, the Director of any Division and the Chief Legal Adviser are not present at a meeting of the Commission convened under paragraph (a), the Commissioners present shall elect amongst themselves a person to chair that meeting, provided there are at least 3 commissioners present.

(3) Where, without reasonable excuse, the Director-General does not convene a meeting for more than 2 months, the matter may be reported to the Parliamentary Committee by at least 3 Commissioners.

(4) All matters shall be decided by a majority of the votes and in the event of equality of votes, the person chairing the meeting shall have a casting vote.

(5) The Commission may co-opt other persons capable of assisting it with expert advice but that person shall have no right to vote on any matter considered by the Commission.

(6) The Director-General, including any Director of a Division designated by the Director-General to chair a meeting, any Commissioner and the Secretary to the Commission, who has a direct or an indirect interest in a matter being considered or about to be considered by the Commission shall forthwith, or as soon as is practicable after the relevant facts have come to his knowledge, disclose in writing the nature of his interest to the Commission and shall not –

(a) be present during the deliberations of the Commission with respect to that matter; and

(b) take part in any decision of the Commission with respect to that matter.

(7) The Commission shall regulate its meetings and procedures in such manner as it may determine.

9. Secretary to Commission

(1) There shall be a Secretary to the Commission who shall –

(a) prepare and attend every meeting of the Commission;

(b) keep minutes of the proceedings of any meeting of the Commission;

(c) follow up on the implementation of the Commission’s decisions;

(d) service the Commission and such other committees as may be set up by the Commission; and

(e) perform such other duties as may be conferred upon him by the Commission.

(2) The Secretary to the Commission shall be an officer of the Commission.

Sub-Part III – Staff of Commission

Section A – Director-General of Commission

10. Director-General

(1) There shall be a Director-General of the Commission, to be appointed by the President acting in accordance with the advice of the Prime Minister, tendered after the Prime Minister has consulted the Leader of the Opposition.

(2) The Director-General shall be a person who –

(a) has served as a Judge of the Supreme Court;

(b) has served as a Magistrate in Mauritius for a period of not less than 10 years;

(c) is, or has been, a practising barrister or a law officer for a period of not less than 10 years;

(d) for an aggregate period of not less than 10 years, has served as a Magistrate in Mauritius and has either been a practising barrister or a law officer, or both as a practising barrister and a law officer; or

(e) has served in an anti-corruption body at a senior level for a period of at least 5 years and has wide knowledge and experience at national and international level in the field of financial crimes.

(3) The Director-General shall –

(a) be appointed for a term of not less than 3 years but not exceeding 5 years and on such other terms and conditions as the Prime Minister may determine; and

(b) be eligible for reappointment.

(4) The Director-General shall occupy his office in a full-time capacity and shall not engage in any other activity for which he is remunerated in whatever form.

11. Functions and powers of Director-General

(1) The Director-General shall, in furtherance of his functions and powers under this Act –

(a) be responsible for the execution of the policy and functions of the Commission;

(b) be responsible for the control and management of the day to day business and operations of the Commission;

(c) have all powers relating to the administrative and operational issues pertaining to the roles and functions of the respective Divisions and Units;

(d) make recommendations to the Commission concerning policies and decisions regarding measures to fight financial crimes effectively;

(e) determine administrative and operational priorities in accordance with the strategic priorities set by the Commission;

(f) ensure effective coordination between the Divisions with a view to fulfilling the objectives of the Commission;

(g) ensure effective cooperation with local and international institutions, agencies, organisations or bodies in the fight against financial crimes;

(h) make necessary recommendations to the Commission regarding the communication strategy and its implementation;

(i) be accountable to the Commission for the discharge of its functions in accordance with the strategic priorities;

(j) provide information to the Commission, if requested, about any aspect of the Commission’s undertakings, including resources;

(k) be responsible for issuing an annual plan, at the start of every financial year, setting out the manner by which the Commission will deliver its strategic operational priorities, and an annual report at the end of the year on progress made;

(l) be the Commission’s Accounting Officer and shall ensure the proper financial management of the Commission and its effective corporate governance in accordance with good governance principles and practice;

(m) consult with, seek assistance from, and coordinate with, such persons in Mauritius concerned with combatting financial crimes, including competent authorities, financial institutions and the private sector;

(n) do such other things as may be necessary to meet the objectives of the Commission.

(2) The Director-General may delegate any of his functions and powers to any officer.

(3) Subject to this Act, the Director-General shall, in the discharge of his functions and exercise of his powers, not be subject to the direction or control of any person or authority.

12. Vacancy in office of Director-General

(1) Where –

(a) the office of the Director-General is vacant; or

(b) the Director-General is absent from duty or is, for any other reason, unable to perform the duties of his office,

the President may appoint the Director of any Division or the Chief Legal Adviser to act as Director-General.

(2) An appointment made under subsection (1) shall not exceed 9 months.

13. Termination of appointment of Director-General

(1) Where –

(a) the Parliamentary Committee has reason to believe that the Director-General has been guilty of such gross negligence, irregularity or misconduct that his appointment ought to be terminated;

(b) the Parliamentary Committee is, pursuant to section 8(3), in receipt of a report that the Director-General has not convened a meeting of the Commission for more than 2 months and the Parliamentary Committee is satisfied that the Director-General has no reasonable excuse for not convening a meeting; or

(c) the Director-General is unable to discharge the functions of his office, whether such inability arises from infirmity of body or mind or any other cause,

the Parliamentary Committee may, by majority decision of its members, suspend the Director-General from office.

(2) Where the Parliamentary Committee suspends the Director-General under subsection (1), it shall forthwith refer the matter to the Attorney-General.

(3) Where a matter is referred to the Attorney-General under subsection (2), the Attorney-General shall advise the Parliamentary Committee whether disciplinary proceedings or such other action as he thinks fit should be taken against the Director-General under this section.

(4) Where the Attorney-General does not, within 7 days of the date on which the Director-General was suspended, advise that proceedings be taken against the Director-General, the suspension shall be lifted and the Director-General reinstated forthwith in his office.

(5) Where the Attorney-General advises that proceedings be taken against the Director-General –

(a) the Attorney-General shall forward to the Parliamentary Committee the charge which the Director-General will be required to answer, and designate a law officer to sustain the charge;

(b) the Attorney-General shall, on such terms and conditions as he may determine, appoint any person who holds or has held judicial office to hear and determine, without delay, whether the charge has been established.

(6) The person appointed to hear and determine the charge under subsection (5)(b) shall, within 7 working days of the date on which the hearing is completed, forward his findings and the record of all his proceedings and evidence adduced before him to the Parliamentary Committee.

(7) Where the charge is established, the Parliamentary Committee shall, within 7 working days of the receipt of the findings and record referred to in subsection (6), examine the findings and record and decide whether the appointment of the Director-General should be terminated.

(8) Where the Parliamentary Committee decides to terminate the appointment of the Director-General, it shall forthwith inform the Director-General whose appointment shall forthwith terminate.

Section B – Director of Division, Chief Legal Adviser and Head of Unit

14. Director of Division

(1) Every Division, other than the Legal Division, shall be under the responsibility of a Director.

(2) The Director of a Division under subsection (1) shall be appointed by the Commission after consultation with the Prime Minister.

15. Chief Legal Adviser

(1) The Legal Division shall be under the responsibility of a Chief Legal Adviser who shall be a barrister with at least 10 years standing.

(2) The Chief Legal Adviser shall be appointed by the Commission.

(3) Every barrister of the Legal Division shall be responsible for tendering legal advice to the Commission and conduct any prosecution under this Act and the Declaration of Assets Act.

(4) Every barrister of the Legal Division shall have and enjoy all the rights and privileges of a barrister entitled to practise in Mauritius.

(5) Every attorney of the Legal Division shall have and enjoy all the privileges and rights of an attorney of the Supreme Court.

16. Head of Unit

(1) Every Unit of a Division shall be under the responsibility of a Head, who shall be appointed by the Commission.

(2) Every Head of a Unit shall report to the Director of his Division and comply with any directive issued by the Director.

Section C – Other Officers of Commission

17. Officers of Commission

(1) The Commission shall employ such other officers as may be necessary to enable it to discharge its functions and exercise its powers under this Act.

(2) Every officer shall be under the administrative control of the Director-General.

(3) The Commission shall, with the approval of the Parliamentary Committee, establish the salaries, wages, allowances and conditions of employment of its officers.

18. Use of independent professionals

The Commission may, where it considers it expedient to do so –

(a) make use of the services of a police officer or other public officer designated for that purpose by the Commissioner of Police or the Secretary to Cabinet and Head of the Civil Service, as the case may be; and

(b) retain the services of an independent professional or specialised body from Mauritius or abroad for such specific purpose as it may determine.

PART III – FINANCIAL CRIMES

Sub-Part I – Corruption Offences

19. Bribery by public official

(1) Any public official who solicits, accepts or obtains from another person, for himself or for any other person, a gratification for –

(a) doing or abstaining from doing, or having done or abstained from doing, an act in the execution of his functions or duties;

(b) doing or abstaining from doing, or having done or abstained from doing, an act which is facilitated by his functions or duties;

(c) expediting, delaying, hindering or preventing, or having expedited, delayed, hindered or prevented, the performance of an act in the execution of his functions or duties;

(d) expediting, delaying, hindering or preventing, or having expedited, delayed, hindered or prevented, the performance of an act by another public official, in the execution of that other public official’s functions or duties;

(e) assisting, favouring, hindering or delaying, or having assisted, favoured, hindered or delayed, another person in the transaction of a business with a public body,

shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

(2) Notwithstanding section 145, where in any proceedings against any person for an offence under subsection (1), it is proved that the public official solicited, accepted or obtained a gratification, it shall be presumed, until the contrary is proved, that the gratification was solicited, accepted or obtained for any of the purposes specified in subsection (1).

20. Bribery of public official

(1) Any person who gives, agrees to give, or offers a gratification to a public official or to another person, for that public official to –

(a) do, or abstain from doing, or have done or have abstained from doing, an act in the execution of his functions or duties;

(b) do, or abstain from doing, or have done or have abstained from doing, an act which is facilitated by his functions or duties;

(c) expedite, delay, hinder or prevent, or have expedited, delayed, hindered or prevented, the performance of an act in the execution of his functions or duties;

(d) expedite, delay, hinder or prevent, or have expedited, delayed, hindered or prevented, the performance of an act by another public official in the execution of that other public official’s functions or duties;

(e) assist, favour, hinder or delay or have assisted, favoured, hindered or delayed another person in the transaction of a business with a public body,

shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

(2) Notwithstanding section 145, where in any proceedings against any person for an offence under subsection (1) it is proved that the accused gave, agreed to give or offered gratification, it shall be presumed, until the contrary is proved, that the accused gave, agreed to give or offered the gratification for any of the purpose specified in subsection (1).

21. Taking gratification to screen offender from punishment

(1) Subject to subsection (2), any person who accepts or obtains, or agrees to accept or attempts to obtain, a gratification for himself or for any other person, in consideration of his concealing an offence, or his screening any other person from legal proceedings for an offence, or his not proceeding against any other person in relation to an alleged offence, or his abandoning or withdrawing, or his obtaining or endeavouring to obtain the withdrawal of, a prosecution against any other person, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

(2) This section shall not extend to any lawful compromise as to the civil interests resulting from the offence, but any such compromise shall not be a bar to any criminal proceedings which may be instituted by the State in respect of the offence.

22. Public official using his office for gratification

(1) Subject to subsection (3), any public official who makes use of his office or position for a gratification for himself or another person shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

(2) For the purpose of subsection (1), a public official shall be presumed, until the contrary is proved, to have made use of his office or position for a gratification where he has taken any decision or action in relation to any matter in which he, or a relative or associate of his, has a direct or indirect interest.

(3) This section shall not apply to a public official who –

(a) holds office in a public body as a representative of a body corporate which holds shares or interests in that public body; and

(b) acts or holds that capacity in the interest of that body corporate.

23. Bribery of, or by, public official to influence the decision of public body

(1) Any person who gives, agrees to give, or offers, to a public official, a gratification for –

(a) voting or abstaining from voting, or having voted or abstained from voting, at a meeting of a public body of which he is a member, a director or an employee, in favour of or against any measure, resolution or question submitted to the public body;

(b) performing or abstaining from performing, or aiding in procuring, expediting, delaying, hindering or preventing, or having performed or abstained from performing, or having aided in procuring, expediting, delaying, hindering or preventing, the performance of an act of a public body of which he is a member, a director or an employee;

(c) aiding in procuring, or preventing, or having aided in procuring or preventing, the passing of any vote or the granting of any contract or advantage in favour of any other person,

shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

(2) Any public official who solicits or accepts a gratification for –

(a) voting or abstaining from voting, or having voted or abstained from voting at a meeting of a public body of which he is a member, a director or an employee, in favour of or against any measure, resolution or question submitted to the public body;

(b) performing or abstaining from performing, or aiding in procuring, expediting, delaying, hindering or preventing, the performance of, an act of a public body of which he is a member, a director or an employee;

(c) aiding in procuring or preventing, or having aided in procuring or preventing, the passing of any vote or the granting of any contract or advantage in favour of any person,

shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

24. Influencing public official

Any person who exercises any form of violence or pressure by means of threat, upon a public official, with a view to the performance, by that public official, of any act in the discharge of his functions or duties, or the non-performance, by that public official, of any such act, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

25. Traffic d’influence

(1) Any person who gives, agrees to give or offers a gratification to another person, to cause a public official to use his influence, real or fictitious, to obtain any work, employment, contract or other benefit from a public body, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

(2) Any person who gives, agrees to give or offers a gratification to any other person to use his influence, real or fictitious, to obtain any work, employment, contract or other benefit from a public body, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

(3) Any person who gives, agrees to give or offers a gratification to a public official to cause that public official to use his influence, real or fictitious, to obtain any work, employment, contract or other benefit from a public body, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

(4) Any person who solicits, accepts or obtains a gratification from another person for himself or for any other person in order to make use of his influence, real or fictitious, to obtain any work, employment, contract or other benefit from a public body, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

(5) Any public official who solicits, accepts or obtains a gratification from any other person for himself or for any other person in order to make use of his influence, real or fictitious, to obtain any work, employment, contract or other benefit from a public body, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

26. Public official taking gratification

Any public official who accepts or receives a gratification, for himself or for any other person –

(a) for doing or having done an act which he alleges, or induces any person to believe, he is empowered to do in the discharge of his functions or duties, although as a fact such act does not form part of his functions or duties; or

(b) for abstaining from doing or having abstained from doing an act which he alleges, or induces any person to believe, he is empowered not to do or bound to do in the ordinary course of his functions or duties, although as a fact such act does not form part of his functions or duties,

shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

27. Bribery for procuring contracts

(1) Any person who gives or agrees to give or offers a gratification to a public official in consideration of that public official giving assistance or using influence in –

(a) promoting, executing or procuring a contract with a public body for the performance of a work, the supply of a service, or the procurement of supplies;

(b) the payment of the price provided for in a contract with a public body;

(c) obtaining for that person or for any other person, an advantage under a contract for work or procurement,

shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

(2) Any public official who solicits, accepts or obtains from any other person, for himself or for any other person, a gratification for giving assistance or using influence in –

(a) promoting, executing or procuring a contract with a public body for the performance of a work, the supply of a service, or the procurement of supplies;

(b) the payment of the price provided for in a contract with a public body;

(c) obtaining for that person or for any other person, an advantage under a contract for work or procurement,

shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

28. Bribery for procuring withdrawal of tenders

(1) Any person who, without lawful authority or reasonable excuse, offers a gratification to any other person as an inducement to, or a reward for, or otherwise on account of, the withdrawal of a tender or refraining from the making of a tender, in relation to any contract with a public body, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

(2) Any person who, without lawful authority or reasonable excuse, solicits, accepts or agrees to accept a gratification as an inducement to or a reward for, or otherwise on account of, the withdrawal of a tender or refraining from the making of a tender, in relation to any contract with a public body, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

29. Conflict of interests

(1) Where –

(a) a public body in which a public official is a member, a director or an employee proposes to deal with a private entity in which that public official or a relative or an associate of his has a direct or an indirect interest; and

(b) that public official or his relative or his associate, or both of them, hold more than 10 per cent of the total issued share capital or of the total equity participation in such private entity,

that public official shall forthwith disclose, in writing, to that public body the nature of such interest.

(2) Where a public official, or his relative or associate, has a personal interest in a decision which a public body is to take, that public official shall not vote or take part in any proceedings of that public body relating to such decision.

(3) Any public official who contravenes subsection (1) or (2) shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

30. Treating of public official

Any person who, while having dealings with a public body, offers a gratification to a public official who is a member, a director or an employee of that public body shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

31. Receiving gift for corrupt purpose

Any public official who solicits, accepts or obtains a gratification, for himself or for another person –

(a) from a person whom he knows to have been, to be or likely to be, interested or related to a person interested, in any proceedings or business transacted or about to be transacted; or

(b) where he knows that, or ought reasonably to know, that the proceedings or business has a connection with his functions or duties or with the functions or duties of any public official to whom he is the subordinate or superior,

shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

32. Corruption in private entities

(1) Any employee or member of a private entity who solicits, accepts or obtains from another person for himself or for any other person, a gratification for doing or abstaining from doing an act in the discharge of his functions or duties or in relation to the private entity’s affairs or business, or for having done or abstained from doing such act, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

(2) Any person who gives or agrees to give or offers, a gratification to an employee or a member of a private entity for doing or abstaining from doing an act in the discharge of his functions or duties or in relation to the private entity’s affairs or business or for having done or abstained from doing such act, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

33. Corruption to provoke serious offence

Where a person has committed an offence under this Sub-part with the object of committing or facilitating the commission of a crime, that person shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

34. Bribery by, or of, foreign public official

(1) A foreign public official who, whether directly or indirectly, solicits, accepts or obtains from a person, for himself or for any other person, a gratification for the foreign public official to use his position –

(a) to do or to refrain from doing an act in the execution of his functions or duties; or

(b) to do an act or to refrain from doing an act facilitated by his functions or duties,

in order to provide business to, or retain business for, a person or any advantage to a person, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude not exceeding 10 years.

(2) Any person who promises, offers or gives a gratification, whether directly or indirectly, to a foreign public official or for any other person for that foreign public official to use his position –

(a) to do or to refrain from doing an act in the execution of his functions or duties; or

(b) to do an act or to refrain from doing an act facilitated by his functions or duties,

in order to obtain or retain any business, or advantage in the conduct of international business, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

35. Corruption in relation to sporting events

Any person who –

(a) solicits, accepts or agrees to accept any gratification, for himself or for another person, as an inducement or a reward of his influencing or having influenced the run of play or the outcome of any sporting event; or

(b) offers or gives or agrees to give to another person any gratification as an inducement to influence or as a reward for influencing or having influenced the run of play or the outcome of a sporting event,

shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

Amended by [Act No. 11 of 2024]

Sub-Part II – Money Laundering Offences

36. Money laundering

(1) Any person who –

(a) engages in a transaction that involves property which, in whole or in part or directly or indirectly, is or represents the proceeds of a crime; or

(b) receives, is in possession of, conceals, disguises, transfers, converts, disposes of, removes from or brings into Mauritius any property which, in whole or in part or directly or indirectly is or represents the proceeds of a crime,

where he suspects or has reasonable grounds to suspect that the property is derived or realised, in whole or in part or directly or indirectly, from any crime, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude for a term not exceeding 10 years.

(2) A bank, financial institution, cash dealer or member of a relevant profession or occupation that fails to take such measures as are reasonably necessary to ensure that neither it nor any service offered by it is capable of being used by a person to commit, or to facilitate the commission of, a money laundering offence or the financing of terrorism shall commit an offence and shall, on conviction, be liable to a fine not exceeding 20 million rupees and to penal servitude not exceeding 10 years.

(3) Sections 150 and