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 contribu…