Section 112A:

112A. (cid:54)(cid:76)(cid:80)(cid:83)(cid:79)(cid:76)(cid:191)(cid:72)(cid:71)(cid:3)(cid:85)(cid:72)(cid:87)(cid:88)(cid:85)(cid:81)(cid:3)(cid:69)(cid:92)(cid:3)(cid:86)(cid:72)(cid:79)(cid:73)(cid:16)(cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:71)(cid:76)(cid:89)(cid:76)(cid:71)(cid:88)(cid:68)(cid:79)(cid:86) (1) Subject to this Act, where, in an income year, a person is a self-employed and is not required to submit a return under section 112, he shall, in respect of that income year, submit electronically to the Director-General, not later than 15 October following that income year, a return, in such form and manner as the Director-General may determine, specifying – (a) the net income derived from any business; (b) any other income derived; and (c) such other particulars as may be required by the Director-General. (2) Where, in an income year, a person is required to submit a return under subsection (1), he shall continue to submit a return in respect of every succeeding year unless otherwise authorised in writing by the Director-General. (3) Where, in an income year, a person is required to submit a return under subsection (1) and is not likely, in the future, to be liable to submit a return, he may apply to the Director-General to waive the obligation to submit a return under this subsection. Acts 2021 345 (4) The Director-General may, on application made by a person under subsection (3), waive the obligation of the person to submit a return under subsection (1), on such conditions as the Director-General may determine. (5) In this section – “self-employed” means an individual who derives (cid:74)(cid:85)(cid:82)(cid:86)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:82)(cid:80)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:191)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:20)(cid:19)(cid:11)(cid:20)(cid:12)(cid:11)(cid:69)(cid:12)(cid:17) (w) in section 116D, by adding the following new subsection – (2) For avoidance of doubt, subsection (1) shall not apply to a limited partnership or limited liability partnership incorporated under the laws of a foreign country. (x) in section 121(1), by deleting the words “section 112” and replacing them by the words “sections 112, 112A”; (y) in section 123(1) and (2), by inserting, after the word “writing” wherever it appears, the words “or sent electronically”; (z) in section 123A – (i) in subsection (1), by deleting the words “unless the Director-General applies ex parte for and obtains the authorisation of the Independent Tax Panel under the Mauritius Revenue Authority Act” and replacing them by the words “unless a return of income under section 112, 116 or 119, as the case may be, in respect of a year of assessment, has not been submitted by a taxpayer or in case of fraud; (ii) by repealing subsections (2) and (3); (aa) in section 123D – (i) in subsection (1)(a) – (A) in subparagraph (i), by deleting the words “500,000 rupees” and “4 million rupees” and replacing them by the words “250,000 rupees” and “2 million rupees”, respectively; 346 Acts 2021 (B) in subparagraph (ii), by deleting the words “one million rupees” and “8 million rupees” and replacing them by the words “500,000 rupees” and “4 million rupees”, respectively; (ii) in subsection (2)(a), by deleting the words “200,000 Mauritian rupees” and replacing them by the words “100,000 Mauritian rupees”; (iii) bparagraph (i), by deleting the words “500,000 rupees” and “4 million rupees” and replacing them by the words “250,000 rupees” and “2 million rupees”, respectively; 346 Acts 2021 (B) in subparagraph (ii), by deleting the words “one million rupees” and “8 million rupees” and replacing them by the words “500,000 rupees” and “4 million rupees”, respectively; (ii) in subsection (2)(a), by deleting the words “200,000 Mauritian rupees” and replacing them by the words “100,000 Mauritian rupees”; (iii) in subsection (3)(a), by deleting the words “500,000 rupees” and replacing them by the words “250,000 rupees”; (ab) in section 123E – (i) in subsection (1), by deleting the words “50,000 rupees” and replacing them by the words “20,000 rupees”; (ii) in subsection (3), by inserting, after the word “Lottery”, the words “, operator of the Loterie Vert”; (ac) by inserting, after section 123E, the following new section –