Recent Updates In Mauritius

Following amendments brought under the Business Facilitation Act 2017, the Mauritius Revenue Authority (MRA) has been entrusted with the collection of contributions and payments to the National Pension Fund (NPF), National Savings Fund (NSF), HRDC Training Levy and Recycling Fee. As from 1st January 2018, employers are required to submit all returns and effect payments in respect of NPF and NSF contributions to the Director-General of the MRA.

The MRA has introduced the Tax Arrears Settlement Scheme (TASS). This is a scheme that encourages taxpayers owing arrears of tax and duty to the MRA to settle the debt promptly. TASS covers arrears of Income Tax, VAT, Gaming Tax and Betting Duty still outstanding as at 8th June 2017 under a return submitted or an assessment raised on or before 30th June 2015. Tax and duty due under an assessment which is pending before the Assessment Review Committee (ARC), the Supreme Court or the Judicial Committee of the Privy Council are not