Section 106: CPS Statement and payment of tax

106. CPS Statement and payment of tax (1) Every individual who derives gross income falling under this Sub-part and, in respect of the preceding income year, had a chargeable income, shall submit to the Director-General a CPS Statement in such form and manner as continued on page I5 – 57 I5 – 56 (1) [Issue 9] Revised Laws of Mauritius the Director-General may approve and at the same time pay tax, if any, Director-General and at the same time pay tax, if any, as follows— In respect of CPS quarter Due date for submission of CPS Statement and payment of tax 1 July to 30 September 2 days, excluding Saturdays and public holidays, before the end of December 1 October to 31 December 31 March 1 January to 31 March 2 days, excluding Saturdays and public holidays, before the end of June (2) Notwithstanding subsection (1), an individual shall not submit a CPS Statement where— (a) in respect of the preceding income year, his gross income falling under this Sub-part did not exceed 4 million rupees; or (b) the tax payable on the chargeable income computed in accordance with section 107 (1) is of an amount not exceeding 500 rupees. (3) Where a resident société or the estate of a deceased person derives gross income referred to in section 105, the associate of the société or the beneficiary in the estate, as the case may be, shall include, in his CPS Statement, his share of income from that gross income. [S. 106 amended by s. 7 (h) of Act 13 of 1996 w.e.f. 1 July 1996; s. 9 (o) of Act 9 of 1997 w.e.f. 1 July 1997; s. 27 (10) (e) of Act 33 of 2004 w.e.f. 1 July 2006; repealed and replaced by s. 18 (zf) of Act 15 of 2006 w.e.f. 1 July 2006 in respect of the income year commencing on 1 July 2006 and in respect of every subsequent income year; amended by s. 21 (h) of Act 14 of 2009 w.e.f. 1 July 2009; s. 10 (g) of Act 20 of 2009 w.e.f. 19 December 2009; repealed and replaced by s. 8 (z) of Act 37 of 2011 w.e.f. 1 January 2012 in respect of the income year commencing on 1 January 2012 and in respect of every subsequent income year; amended by s. 12 (k) of Act 26 of 2012 w.e.f. 1 January 2013 in respect of the income year commencing on 1 January 2013 and in respect of every subsequent income year; s. 24 (o) of Act 9 of 2015 w.e.f. 1 July 2015 in respect of the year of assessment commencing on 1 July 2015 and in respect of every subsequent year of assessment.]