Mauritius enacted the Emergency COVID-19 (Miscellaneous Provisions) Act on 16 May 2020, which provides, among other measures, penalty relief in relation to tax returns and payments that were due during the COVID-19 emergency period from 23 March to 1 June 2020. The relief includes that no interest or penalties will be imposed as long as the returns are filed or payments are made by 25 June 2020…