The Mauritius Revenue Authority (MRA) issued a communique on 26 March 2021.
They confirmed that as a result of the national lockdown of March 2021, the due date for the filing of country-by-country report or notification to the MRA under the Income Tax (Country-by-Country Reporting) Regulations 2018 for entities having accounting period ended 31 March 2020 has been exceptionally extended.
The deadline was extended to the 20 April 2021.
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