Submission of Returns & Payment of Taxes
Article Published on May 13, 2021
The Mauritius Revenue Authority (MRA) issued a communique on 3 May 2021 to inform taxpayers and employers of the following:
• For those who have missed the deadline for submission of returns and payment of taxes which were due during the lockdown
period – 10 March 2021 to 30 April 2021 -, the MRA will not be applying any penalty or interest provided that these be remitted
by 31 May 2021;
• For submissions and payments that fall due in the month of May 2021, the MRA will not apply any penalty or interest provided
the return is submitted and the tax, if any, is paid by 28 June 2021.
Small and Medium Enterprises (SMEs) having turnover not exceeding Mur. 50 million and whose submission of VAT return and
payment of VAT were due on 31 March 2021 have been granted an extension to 15 July 2021.
The MRA reminds taxpayers and employers of the legal obligation to submit returns, with respect to Income Tax/ VAT/ PAYE/
TDS/ APS/Gaming and Betting and Social Contributions (CSG/NSF/T.Levy/RCF) and effect payment of tax, if any, electronically.
You may access the full communique by clicking on the link below:
Submission of Returns & Payment of Taxes
