Official Notice: Deadline Extension for Mauritius Revenue Authority Incentive Schemes 2012
The Mauritius Revenue Authority (MRA) has issued a formal notice to inform the public about the upcoming deadline for several incentive schemes available to taxpayers. Originally scheduled for 30 June 2012, which falls on a Saturday, the deadline has been extended to Monday, 2 July 2012, to accommodate taxpayers wishing to benefit from these schemes. This extension ensures that all eligible individuals and entities have sufficient time to submit their applications or disclosures before the cut-off date.
Scope and Purpose of the Incentive Schemes
The incentive schemes outlined in this notice are designed to encourage voluntary compliance and facilitate the resolution of outstanding tax issues. They offer significant benefits, including waivers of penalties and interest, to taxpayers who act within the specified timeframe. The schemes are targeted at different categories of taxpayers with specific circumstances related to their tax obligations.
Details of the Schemes Eligible for the Extension
1. Tax Arrears Settlement Scheme (TASS)
This scheme aims to motivate taxpayers to settle long-standing tax debts. It provides for a waiver of up to 100% of penalties and interest on tax liabilities accrued before 30 June 2006. Taxpayers who have outstanding taxes from previous years are encouraged to take advantage of this opportunity to regularize their accounts and avoid further penalties.
2. Voluntary Disclosure of Income / Under-declared VAT Arrangement (VDIA)
Taxpayers who have not declared or have under-declared income or VAT in past periods can benefit from this scheme. It allows for the voluntary disclosure of such income or VAT, with the possibility of obtaining a 100% waiver on penalties and interest. This initiative promotes transparency and compliance by providing a safe avenue for correction without the usual punitive consequences.
3. Expeditious Dispute Resolution of Tax Scheme (EDRTS)
For cases where taxpayers were unable to contest assessments related to Income Tax, VAT, or Gaming Tax prior to 1 January 2011, this scheme offers an opportunity to request a review of the assessment. It aims to expedite the resolution process, thereby reducing delays and encouraging taxpayers to address disputes proactively.
Implications for Taxpayers and Next Steps
Taxpayers who wish to benefit from any of these schemes must ensure their applications or disclosures are submitted by the extended deadline of 2 July 2012. The procedures involve contacting the Mauritius Revenue Authority through their designated channels, either by phone or in person.
For further information or assistance, taxpayers are advised to contact the MRA hotline at 207 6010 or visit the Customer Service Centre located at the MRA Head Office in Ehram Court, Port Louis. It is recommended to prepare all relevant documents, such as previous tax assessments, payment records, and any correspondence related to outstanding taxes, to facilitate the process.
Contact and Support
- Phone: 207 6010
- Fax: 211 8099
- Email: headoffice@mra.mu
The Mauritius Revenue Authority emphasizes the importance of timely action to benefit from these incentive schemes. The extension of the deadline provides a valuable opportunity for taxpayers to regularize their tax affairs and take advantage of the incentives offered under the schemes.
Legal and Administrative Context
This notice aligns with the legal framework established by the Mauritius Revenue Authority Act 1955 and the relevant provisions of the Constitution of 1968. It reflects the government's ongoing efforts to promote voluntary compliance and streamline tax dispute resolution, in line with national fiscal policies and digital transformation initiatives, including the e-filing services available through govmu.org portals.
Taxpayers are encouraged to stay informed about future deadlines and scheme updates by regularly consulting official communications from the MRA and utilizing the available online platforms for submissions and inquiries.
