In a view to assist taxpayers and employers in improving their cash flow, the Mauritius Revenue Authority (MRA) has made the following announcements through a communique on 6 November 2020:

Deferment of tax payment under Advance Payment System (APS)

The deadline for payment under APS by companies for any quarter where the due date falls in November 2020, and up to May 2021, is postponed to 28 June 2021.

Companies whose accounting period ends in November 2020 are not required to submit an APS Statement for the third quarter ended in August 2020. They will have to submit their annual income tax return by 31 May 2021.

Deferment of tax payment under Current Payment System (CPS)

Individual taxpayers are not required to submit CPS Statements where the due date falls in December 2020, March 2021 and June 2021. The tax payable shall be paid at the time of submission of annual income tax returns in September/October 2021.

Renewal of Tax Arrears Settlement System (TASS)

The MRA will fully waive any penalty and interest on tax arrears outstanding as at 31 October 2020, under an assessment issued or a return submitted on or before 31 October 2020 under the Income Tax Act, the VAT Act and the Gambling Regulatory Authority Act, given that the following conditions are met:

• Tax arrears are fully paid on or before 31 December 2021; and
• Application for the waiver is made to the MRA on or before 30 June 2021.

Taxpayers who wish to take advantage of the scheme but have assessments pending before the Assessment Review Committee, the Supreme Court or Judicial Committee of the Privy Council may do so by withdrawing the case before these institutions. For arrears outstanding as at 31 October 2020 and consisting of Training Levy and/or surcharges payable under the Human Resource Development Act, the surcharges shall be reduced by 80 per cent provided that:

• Application for the reduction is made to the MRA on or before 30 June 2021; and
• Outstanding Training Levy along with the balance of surcharges is paid on or before 31 March 2022.