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Commentary

1.3 Key reporting requirements and deadlines

Mauritius

Deadline for e-filing of monthly PAYE/CSG/NSF returns

Both the return and the payment should be effected electronically on or before the end of the month following which contributions are payable or the tax was withheld.

The returns and payments for the months of May and November should be effected two days, excluding Saturdays and public holidays, before the end of June and December each year, respectively.

Deadline for e-filing of PRGF

Payment

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