The Republic of Mauritius has published a Communication governing the Tax Arrears Scheme (TASS).
The TASS Scheme has been extended, providing complete relief from penalties and interest charges that previously applied to tax arrears.
The amount of interest and applicable penalties that would normally be included in taxes owed will not apply if the following conditions are met:
- the taxpayer, by March 31, 2024, has paid the debt that was incurred through tax assessments at the time of the adoption of the Finance Law (June 2, 2023) or in accordance with the tax return filed before that date;
- the taxpayer submitted the corresponding application to the tax authorities before January 3, 2024.
Such an application must be submitted to the country’s Tax Administration in electronic form (through the MRA website).