The Mauritius Revenue Authority (MRA) has issued a communique announcing an extension for the submission of returns and the payment of taxes that were due during the lockdown period for COVID-19 from 10 March 2021 to 30 April 2021, including that no penalty or interest will be applied provided that the return is submitted and the tax, if any, is paid by 31 May 2021. Further, for returns that are due in the month of May 2021, no penalty or interest will be applied provided that the return is submitted and the tax, if any, is paid by 28 June 2021. Lastly, SMEs with turnover not exceeding MUR 50 million will have up to 15 July 2021 for the submission of VAT returns and payment of VAT, if any, that were due on 31 March 2021.