8.3 Tax Arrears Settlement Scheme (TASS)

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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Mauritius /8. Non-compliance to withholding requirements / 8.3 Tax Arrears Settlement Scheme (TASS)

Commentary

Mauritius

Under the tax arrears settlement scheme (TASS), the Mauritius Revenue Authority gives a full waiver of penalties and interest due on tax arrears. Originally, an application

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2.1.4 Withholding obligation of employers

3.1 Employee stock options

9.2.2 Work permits

4.7 Business entertainment expenses

3.4 Pension provision

8.1 Penalties for non-compliance

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8.3 Tax Arrears Settlement Scheme (TASS)

Mauritius

2.1.4 Withholding obligation of employers

3.1 Employee stock options

9.2.2 Work permits

4.7 Business entertainment expenses

3.4 Pension provision

8.1 Penalties for non-compliance

3.5 Redundancy pay

7.1 Travel expenses

9.1 Probation period

2.2.1 Assessable earnings for NSSF

5.1.2 Affiliation with the National Social Security Fund (CNSS)

5.1 Employer registration

2.1.2 Calculating income tax withholding

7. Travel and subsistence

1.4 Fringe benefits tax

3.6 Severance pay

2.2.2 Housing fund contributions

3.2 Pre-tax/post-tax deductions

2.2.3 National Insurance contributions

6.2 Double tax relief

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8.3 Tax Arrears Settlement Scheme (TASS)

Mauritius

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