We are pleased to release our second edition of TaXimple in year 2021.
With the prevailing national confinement condition, our appetite for tax updates is not compromised and is, on the contrary, intensified. In this Edition, we come back on all the measures revived by the Mauritius Revenue Authority (“MRA”) during the lockdown. In addition, we bring to you our appreciation of a recent court case where the Supreme Court of Mauritius allows a taxpayer to appeal outside the prescribed delay against a notice from the Director-General of the MRA.
We also share some important clues to determine the VAT impact when it comes to place of supply. This is particularly relevant as businesses are confused and may wrongly identify the VAT incidence due to unawareness of this important element.
In our dedicated International Tax section, we have assessed the relaxed structures recently implemented in South Africa and how they can efficiently be used through Mauritius structures. The recently revised EU tax blacklist also deserves to be highlighted.
At the end of this Edition, you’ll have a digest of some topical Mauritian tax facts including recent tax rulings and statement of practice for your ease of reference.
We wish you a happy reading.
Continue to keep safe and do not hesitate to reach out to us for more information or just to share your views.