The Mauritius Ministry of Finance, Economic Planning, and Development has published the Finance (Miscellaneous Provisions) Act 2021, which was assented (enacted) on 5 August 2021. The Act provides for the implementation of measures announced as part of the 2021-2022 Budget, with some changes. Some of the main tax-related measures of the Act are summarized as follows. Individuals and enterprises contributing to the COVID-19 Vaccination Programme Fund are allowed to deduct the amount contributed from their taxable income at the time of submission of their income tax return, with individuals further allowed to carry forward any unrelieved deduction in an income...