On 7 May 2019, the Mauritius Revenue Authority issued a release on the Declaration of Company not in operation (IT Form 3E), which is used by companies that have either not started operations or have ceased business and have not derived any income during an income year. When correctly filed, a tax return for the year is not required. However, the declaration does not apply to a company holding a Global Business License under the Financial Services Act or a trust. In addition to the general rules for using the form, the release also provides information on the electronic filing...