Mauritius Provides Penalty Relief for Late Returns/Payment and Introduces COVID-19 Levy Payable by Employers Benefiting from Wage Assistance Scheme

Mauritius enacted the Emergency COVID-19 (Miscellaneous Provisions) Act on 16 May 2020, which provides, among other measures, penalty relief in relation to tax returns and payments that were due during the COVID-19 emergency period from 23 March to 1 June 2020. The relief includes that no interest or penalties will be imposed as long as the returns are filed or payments are made by 25 June 2020. The relief is available in respect of corporate tax returns, advance corporate payments, gaming ta…