Mauritius: Tax amnesty program renewed
Renewed as part of the Finance Act 2023
Renewed as part of the Finance Act 2023
The tax amnesty program—renewed as part of the Finance Act 2023 (read TaxNewsFlash)—provides for a full waiver of penalties and interest on all outstanding tax amounts as of 2 June 2023, under an assessment issue or a return submitted on or before 2 June 2023 under the income tax law, value added tax (VAT) law, or the gambling regulatory law.
To be eligible:
- The application for the waiver must be made to the Mauritius Revenue Authority on or before 3 January 2024
- Tax debts must be fully paid on or before 1 April 2024
The tax amnesty program is also applicable to taxpayers with assessments pending on 2 June 2023 before the Assessment Review Committee, the Supreme Court or Judicial Committee of the Privy Council.
Read an August 2023 report [PDF 276 KB] prepared by the KPMG member firm in Mauritius
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