Extension of the Country by Country (CbC) Reporting Deadline in Mauritius
The Mauritius Revenue Authority (MRA) has issued an official notice regarding an extension of the deadline for the submission of Country by Country (CbC) reports. This measure has been taken in response to the exceptional circumstances caused by the COVID-19 pandemic, which has impacted the operational capacity of many entities required to comply with reporting obligations. This notice aims to inform relevant stakeholders about the new deadline and to clarify the procedures for compliance under the current circumstances.
Context and Scope of the Notice
The notice, identified under the reference code CommuniqueCBCR290620, is a formal communication directed at entities that are subject to CbC reporting obligations in Mauritius. Specifically, it pertains to companies with an accounting period ending on 30 June 2019, which are required to file their CbC reports or notifications with the Mauritius Revenue Authority (MRA) under the provisions of the Income Tax (Country-by-Country Reporting) Regulations 2018.
The CbC reporting framework is part of Mauritius’s commitment to transparency and international tax compliance, aligning with global standards set by the Organisation for Economic Co-operation and Development (OECD). The regulation mandates large multinational enterprises to provide detailed information on their global allocation of income, taxes paid, and economic activities across jurisdictions.
Details of the Extension and New Deadline
Original Deadline and Extension
Under normal circumstances, the deadline for filing the CbC report or notification would have been earlier in the fiscal year. However, considering the disruptions caused by the COVID-19 pandemic, the MRA has granted an extension to facilitate compliance. The new deadline for entities with an accounting period ending on 30 June 2019 is now set for 31 July 2020.
Implications for Affected Entities
- Entities that were due to file their CbC reports before 31 July 2020 should now ensure submission by this extended deadline.
- Failure to meet the new deadline may result in penalties or other compliance actions as prescribed by the relevant tax laws and regulations.
- Entities are encouraged to utilize the online e-filing portal provided by the MRA for submission, ensuring timely and secure reporting.
Procedures and Assistance
For entities requiring assistance or further information regarding the CbC reporting process or the extension, the MRA has established support channels:
- Contact the CbC reporting team by phone at +230 207 6000.
- Send inquiries via email to [email protected].
It is advisable for entities to consult the official guidelines and utilize the online portal for submission to ensure compliance with the revised deadline. The MRA emphasizes the importance of adhering to the new schedule to avoid penalties and to maintain transparency in tax reporting.
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Summary of Key Points
| Aspect | Details |
|---|---|
| Original reporting deadline | Typically earlier in the fiscal year (not specified in the notice) |
| Extended deadline | 31 July 2020 |
| Applicable entities | Entities with accounting period ending on 30 June 2019 |
| Legal framework | Income Tax (Country-by-Country Reporting) Regulations 2018 |
| Assistance contact | Phone: +230 207 6000; Email: [email protected] |
This extension demonstrates the Mauritius Revenue Authority’s commitment to supporting taxpayers during challenging times while maintaining compliance with international tax transparency standards. Entities are advised to utilize the provided channels for guidance and to ensure timely submission of their CbC reports.