In a communique released on 4 June 2021, the Mauritius Revenue Authority (MRA) informed the public of the deadline for the submission of the following returns and payment of tax, if any, which was on 28 June 2021:

- Advance Payment System (APS):
• for any quarter ended in August 2020 and up to quarter ended in March 2021>
• Payment of the 2nd instalment of tax under APS by companies operating in the tourism industry and having opted to pay tax under APS, for quarters ended in October 2019 and up to September 2020, in two equal instalments

- Corporate Tax:
• Companies whose accounting period ends in December 2020
• Payment of the 2nd instalment of corporate tax by companies operating in the tourism industry and having opted to pay corporate tax, for accounting periods ended in September 2019 and up to June 2020, in two equal instalments

- Returns and Payment of tax due in May 2021:
• Returns and Payment of tax, if any, that were due in the month of May 2021 from all taxpayers and employers

If you've missed the above deadline and you require assistance on the way forward, please send us an email oninfo@intercontinentaltrust.com.

Small and Medium Enterprises (SMEs), with turnover not exceeding Mur. 50 million, will have up to 15 July 2021 for the submission of VAT return and payment of VAT, if any, for the month of February 2021 and that were due on 31 March 2021.

For more information on the above, have a look at the full communique from the MRA here here