The Mauritius Revenue Authority in April 2020 issued a communique to provide clarity with regard to previously provided relief from interest and penalties for late filings of tax returns or late payments of tax because of the “lockdown” in response to the coronavirus (COVID-19) pandemic.
Also, the government established a “COVID-19 Solidarity Fund” to provide support to those who are affected by the COVID-19 pandemic. Those who contribute to the fund would be allowed to deduct the amount contributed from taxable income (subject to enactment of implementing legislation being enacted).
Self-employed individuals were entitled to receive an amount of MUR 5,100 for the one-month period, 16 March 2020 to 15 April 2020. For the fortnight 16 April 2020 to 30 April 2020, an additional amount of MUR 2,550 will be paid to the self-employed individuals, without the need for filing a new application.
Read an April 2020 report [PDF 123 KB] prepared by the KPMG member firm in Mauritius
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