The Mauritius Revenue Authority has announced an extension of the voluntary disclosure scheme introduced for SMEs as part of the Finance Act 2019. --- Concessionary Scheme for Small and Medium Enterprise Following amendments brought to the MRA Act by Finance Act 2019, a concessionary scheme, the Voluntary Disclosure Scheme for Small and Medium Enterprise (VD-SME) has been introduced to allow small and medium enterprises to regularise their tax affairs. A small and medium enterprise (SME) is defined for the purpose of the scheme as a person whose turnover for the year of assessment 2017-2018 did not exceed 50 million rupees...