The MRA issued two (2) communique on 31 March 2021 for the procedures to be followed on resumption of operations after the March 2021 National lockdown. The Government of Mauritius announced that from 1 April 2021, there will be a resumption of economic activities in a phased manner across Mauritius.
The Operational Aspect
- The MRA informed that the Customer Service Centre and Cash Office at the MRA Headquarters will remain closed.
- There will be a helpdesk service operational on weekdays from 9 am to 4.30 pm. This helpdesk service is telephone-based.
- Should you be unable to reach an officer of the MRA on the phone, you are advised to send an email to email@example.com. You should include the details mentioned below and an MRA officer will phone you back.
- Details to include in the email sent to the MRA for callback service include NIC Number (National Identity Card) or BRN Number (Business Registration Number), name, telephone number and the type of information or assistance required.
- For the government wage assistance scheme or self-employed assistance scheme, applications should be made online on the MRA website. Should you have any queries, you should phone the MRA helpdesk or send an email.
The Payment of Taxes and Submission of Returns
- Submission of Returns (Income Tax, VAT, Contribution and other returns) and payment of taxes should be made by using the ONLINE facilities on the MRA website.
- Where submission of returns and payment of taxes are due in March 2021 and have not been submitted or paid as a result of the sanitary lockdown prevailing, no penalty, surcharge or interest will be applied by the MRA provided the return is submitted and the tax, if any, is paid on or before 30 April 2021.
- Small and Medium Enterprises (SMEs), with turnover not exceeding Rs. 50 million, will have up to 15 July 2021 for the submission of the VAT return with payment of tax due on 31 March 2021.
- Refunds and repayments claimed in returns submitted will be processed accordingly. Where additional information or documents are required, taxpayers will be contacted either by phone or email. It is essential that taxpayers update their information with an up-to-date phone number and/or email address.