Mauritius has enacted the Finance Act 2022.

On 1 July 2022. the Mauritius Revenue Authority (“MRA”) issued a communique clarifying the tax treatment applicable on a distribution made by Fiscally Transparent Entities. Click here to learn more.

The FSC issued a circular explaining the new policy stand on the “core income-generating activities” requirement. Click here to learn more.

On 7 January 2022, Mauritius was removed from the EU list of high-risk third countries. Click here to learn more.

The MRA reminds employers that their obligation to contribute to the PRGF will apply from January 2022. This communique covers the upcoming PRGF payments and the PRGF “past services” payments. Click here to learn more.

On 6 January 2021, the Mauritius Revenue Authority (MRA) issued guidance on tax residence certificates. They highlighted the common errors made by taxpayers and gave some practical guidance. Learn more here.

Mauritius has been delisted from both the FATF and the UK list of high-risk countries. Learn more here.

The MRA published a notice for self-employed individuals on the Contribution Sociale Genéralisée return. Learn more here.

The MRA published guidance for VAT refund applications on residential buildings. Learn more here.

The MRA announced launching an e-appointment system that taxpayers can book a slot & get assistance for IIT returns and CSG returns. Learn more here.