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COVID-19 (Miscellaneous Provisions) Act

COVID-19 (Miscellaneous Provisions) Act

The main Tax and Regulatory changes brought to the COVID-19 Bill.

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The COVID-19 (Miscellaneous Provisions) Bill (the “Bill”) has been voted with amendments in Parliament on 15 May 2020. The Bill has now been enacted following President assent on 16 May 2020.

Our previous alert issued on 11 May 2020 covered a number of the measures under the Bill.

The main tax and regulatory changes brought to the Bill relate to measures under the Income Tax Act, the Companies Act, the Landlord and Tenant Act and the Workers’ Rights Act.

Download our Alert on the main Tax and Regulatory changes brought to the COVID-19 (Miscellaneous Provisions) Bill below.

Disclaimer

This document is a summary of amendments made to the selected tax and regulatory components of the COVID-19 (Miscellaneous Provisions) Bill (the “Bill”) covered in our alert issued on 11 May 2020 and is for information purposes only. The content herein is not a substitute for the official contents of the COVID-19 (Miscellaneous Provisions) Act (the “Act”). This document does not purport to address and interpret all amendments brought by the Act. 

Accordingly, this document should be read in conjunction with our previous alert issued on 11 May 2020 and with the COVID-19 (Miscellaneous Provisions) Act.

Click here to download our previous alert on the key Tax and Non-tax measures of the COVID-19 (Miscellaneous Provisions) Bill.

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KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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