The Mauritius Revenue Authority (MRA) issued a communique on 31 March 2021 regarding certain relief and extensions for returns and payments due in March 2021 in light of COVID-19. The communique includes: Where submission of returns and payment of taxes are due in the month of March 2021 and have not been submitted or paid as a result of the sanitary lockdown prevailing, no penalty, surcharge, or interest will be applied by the MRA provided that the return is submitted and the tax, if any, is paid on or before 30 April 2021. Small and Medium Enterprises (SMEs), with turnover...