On 15 June 2021, the Mauritius Revenue Authority (MRA) published a communique on Corporate Income Tax.
The MRA reminds all companies with an accounting period ending December 2020 that the deadline for submission of annual income tax returns and payment of tax is 28 June 2021.
The MRA further points out that there is one exclusion and that is for companies where no tax is payable or a loss is declared.
If such a company is unable to submit its return by the due date, no penalty for late submission will be charged as long as the return is submitted before 30 July 2021.
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