The Mauritius Revenue Authority (MRA) has published Statement of Practice (SP) 16/18, which is intended to address administrative and operational challenges that may arise from the interpretation and scope of the Tax Deduction at Source (TDS) on commission payments. TDS was extended to commission payments at the rate of 3% effective 9 August 2018 by the Finance (Miscellaneous Provisions) Act 2018. SP 16/18 covers the meaning of "commission", the obligation to deduct tax and timing, cases whe…