On 3 May 2021, the Mauritius Revenue Authority announced in a communique that taxpayers and employers who have been unable to submit returns or pay taxes due during the lockdown period (10 March 2021 – 30 April 2021) would not suffer from penalty or interest.
Taxpayers however need to ensure that these returns are submitted and the tax is paid by 31 May 2021.
Additionally, for returns that are due in May 2021, no penalty or interest would be applied provided the return is submitted and the tax is paid by 28 June 2021.
There is a further extension for small and medium enterprises. For VAT returns and VAT payment due on 31 March 2021, the deadline was extended to 15 July 2021.
The Tax App To Manage Compliance
