Section 15OD: Financial assistance for payment of salary

15OD. Financial assistance for payment of salary compensation 2021 (1) In this section – “basic wage or salary” – (a) has the same meaning as in the Workers’ Rights Act 2019; and (b) includes any payable additional remuneration; “eligible employee” – (a) means an employee employed on a full-time basis – (i) by an SME deriving gross income from business; or (ii) by such other category of employer as may be prescribed; and (iii) whose basic wage or salary does not exceed – (A) 50,235 rupees where the employer is an export enterprise; or (B) 50,375 rupees in any other case; but (b) does not include – (i) an employee employed by a Ministry, a Government department, a local authority, a statutory body or the Rodrigues Regional Assembly; Acts 2021 351 (ii) an employee who is a non-citizen and is employed by an export enterprise; (iii) an employee employed by such category of employer as may be prescribed; or (iv) such category of employees as may be prescribed; “export enterprise” has the same meaning as in the Export Enterprises (Remuneration) Regul n any other case; but (b) does not include – (i) an employee employed by a Ministry, a Government department, a local authority, a statutory body or the Rodrigues Regional Assembly; Acts 2021 351 (ii) an employee who is a non-citizen and is employed by an export enterprise; (iii) an employee employed by such category of employer as may be prescribed; or (iv) such category of employees as may be prescribed; “export enterprise” has the same meaning as in the Export Enterprises (Remuneration) Regulations 2019; “SME” has the same meaning as in section 150B. (2) Subject to this Part, the Director-General shall, in respect of every eligible employee, pay to his employer an allowance equivalent to – (a) 235 rupees where the employer is an export enterprise; or (b) 375 rupees in any other case, for each month beginning January 2021 and ending June 2022. (3) An application for the allowance under subsection (2) shall be made electronically to the Director-General in such form and manner as he may determine. (4) No allowance shall be payable under subsection (2) – (a) with respect to a given month, where the application under subsection (3) is made by an employer more than 3 months from end of that given month; (b) with respect to a month, where the employer has not paid CSG or the 352 Acts 2021 social contribution, as applicable, or has not submitted the return required under the National Pensions Act or the (cid:54)(cid:82)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:76)(cid:69)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:54)(cid:82)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:37)(cid:72)(cid:81)(cid:72)(cid:191)(cid:87)(cid:86)(cid:3) Act 2021, as applicable, for that month; (c) with respect to an employee, where, in relation to a month, the employer has not included that employee in the return submitted for that month under the National Pensions Act or the (cid:54)(cid:82)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3) (cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:76)(cid:69)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:54)(cid:82)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:37)(cid:72)(cid:81)(cid:72)(cid:191)(cid:87)(cid:86)(cid:3) Act 2021, as applicable; (d) with respect to a month, where the employer has been paid an allowance under section 150B with respect to that month. (5) (a) The Director-General may, not later than one year after payment of an allowance is made under this Part, request any information or document from the employer or any employee to ascertain correctness of the information provided under subsection (3), or under the National Pensions (cid:36)(cid:70)(cid:87)(cid:3)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:54)(cid:82)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:38)(cid:82)(cid:81)(cid:87)(cid:85)(cid:76)(cid:69)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:54)(cid:82)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:37)(cid:72)(cid:81)(cid:72)(cid:191)(cid:87)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:21)(cid:19)(cid:21)(cid:20)(cid:15)(cid:3) as applicable. (b) The employer or any employee to whom a request is made under paragraph (a) shall provide the Director-General with such information and document as he may require. (cid:11)(cid:25)(cid:12)(cid:3) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:68)(cid:81)(cid:3) (cid:72)(cid:80)(cid:83)(cid:79) cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:37)(cid:72)(cid:81)(cid:72)(cid:191)(cid:87)(cid:86)(cid:3)(cid:36)(cid:70)(cid:87)(cid:3)(cid:21)(cid:19)(cid:21)(cid:20)(cid:15)(cid:3) as applicable. (b) The employer or any employee to whom a request is made under paragraph (a) shall provide the Director-General with such information and document as he may require. (cid:11)(cid:25)(cid:12)(cid:3) (cid:58)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:68)(cid:81)(cid:3) (cid:72)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:72)(cid:85)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:81)(cid:72)(cid:191)(cid:87)(cid:72)(cid:71)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:68)(cid:81)(cid:3) allowance in excess of the amount to which he is entitled under this Part or has acted in breach of subsection (5)(b), the Director-General may recover the excess amount or allowance, as the case may be, in the manner in which he would recover a tax under the Mauritius Revenue Authority Act. Acts 2021 353 (7) Where an employer or his employee or any other person – (a) makes a false declaration to the (cid:39)(cid:76)(cid:85)(cid:72)(cid:70)(cid:87)(cid:82)(cid:85)(cid:16)(cid:42)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:79)(cid:3)(cid:87)(cid:82)(cid:3)(cid:88)(cid:81)(cid:71)(cid:88)(cid:79)(cid:92)(cid:3)(cid:69)(cid:72)(cid:81)(cid:72)(cid:191)(cid:87)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3) an allowance under this Part; or (b) refuses to give information under subsection (5) or gives false information under this Part, he shall commit an offence and shall, on conviction, be liable (cid:87)(cid:82)(cid:3)(cid:68)(cid:3)(cid:191)(cid:81)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:72)(cid:91)(cid:70)(cid:72)(cid:72)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:24)(cid:19)(cid:15)(cid:19)(cid:19)(cid:19)(cid:3)(cid:85)(cid:88)(cid:83)(cid:72)(cid:72)(cid:86)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:82)(cid:3)(cid:76)(cid:80)(cid:83)(cid:85)(cid:76)(cid:86)(cid:82)(cid:81)(cid:80)(cid:72)(cid:81)(cid:87) (cid:3) for a term not exceeding 2 years. (ak) in section 153 – (i) in subsection (1), by deleting the word “Every” and replacing it by the words “Subject to subsection (4), every”; (ii) by adding the following new subsection – (4) Every person carrying on business or deriving income other than emoluments shall keep at all times such books and records on its business premises as may be prescribed. (al) in section 154(2), by repealing paragraph (e) and replacing it by the following paragraph – (cid:11)(cid:72)(cid:12)(cid:3) (cid:72)(cid:91)(cid:70)(cid:75)(cid:68)(cid:81)(cid:74)(cid:76)(cid:81)(cid:74)(cid:3) (cid:76)(cid:81)(cid:73)(cid:82)(cid:85)(cid:80)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:86)(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) section 13(2)(ab) or (ac) of the Mauritius Revenue Authority Act; (am) in section 159 – (i) in subsection (3), by deleting the words “subsection (3A)” and replacing them by the words “subsection (3B)”; (ii) by inserting, after subsection (3), the following new subsections, the existing subsection (3A) being renumbered as subsection (3C) – (3A) Where an application is received under subsection (1), the Director-General may, within 354 Acts 2021 30 days of the receipt of the application, request the applicant to furnish such additional documents and information as he may require for giving the ruling. (3 , by deleting the words “subsection (3A)” and replacing them by the words “subsection (3B)”; (ii) by inserting, after subsection (3), the following new subsections, the existing subsection (3A) being renumbered as subsection (3C) – (3A) Where an application is received under subsection (1), the Director-General may, within 354 Acts 2021 30 days of the receipt of the application, request the applicant to furnish such additional documents and information as he may require for giving the ruling. (3B) Where the Director-General requests an applicant to submit any document or information under subsection (3A), the time limit for the ruling referred to in subsection (3) shall run as from the date all documents and information have been submitted. (an) in section 161A – (cid:11)(cid:76)(cid:12)(cid:3) (cid:76)(cid:81)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:11)(cid:24)(cid:24)(cid:12)(cid:15)(cid:3) (cid:69)(cid:92)(cid:3) (cid:71)(cid:72)(cid:79)(cid:72)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:191)(cid:74)(cid:88)(cid:85)(cid:72)(cid:3) (cid:179)(cid:21)(cid:19)(cid:21)(cid:21)(cid:180)(cid:3) wherever it appears and replacing it by the (cid:191)(cid:74)(cid:88)(cid:85)(cid:72)(cid:3)(cid:179)(cid:21)(cid:19)(cid:21)(cid:26)(cid:180)(cid:30) (ii) in subsection (58A), by inserting, after paragraph (a), the following new paragraphs – (aa) Subject to paragraph (ab), where the deduction under paragraph (a) in respect of an income year exceeds the amount of income tax otherwise payable for that income year, the excess may be carried forward to the following income year. (ab) No deduction under paragraph (aa) in respect of a capital expenditure shall be carried forward beyond a period of 10 consecutive income years following the income year in which the capital expenditure was incurred. (iii) by adding the following new subsections – Extension of time for the submission of APS Statement and payment of the tax under APS (67) Notwithstanding this Act and subject to subsection (68), where a company, other than a (cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(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:51)(cid:68)(cid:85)(cid:87)(cid:3)(cid:44)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:55)(cid:90)(cid:72)(cid:79)(cid:73)(cid:87)(cid:75)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:3)(cid:82)(cid:73)(cid:3) the Income Tax Regulations 1996, is required to submit an APS Statement and pay tax under Sub-part AA of Acts 2021 355 Part IV in respect of a quarter and the due date for the submission of the statement and payment of the tax for that quarter falls in any of the months of November 2020 to May 2021, it shall submit the statement and pay the tax due on or before 30 June 2021. (68) (a) Notwithstanding this Act and subject to paragraphs (b) and (c), a company whose accounting period ends in the month of November 2020 or December 2020 shall not be required to submit an APS Statement and pay tax under Sub-part AA of Part IV in respect of the quarter ending in August 2020 or September 2020, respectively. (b) Paragraph (a) shall not apply to a company – (i) where accounting period ends in the month of November 2020 or December 2020; and (ii) which fails to submit its return and pay tax in accordance with section 116 with respect to the acco c), a company whose accounting period ends in the month of November 2020 or December 2020 shall not be required to submit an APS Statement and pay tax under Sub-part AA of Part IV in respect of the quarter ending in August 2020 or September 2020, respectively. (b) Paragraph (a) shall not apply to a company – (i) where accounting period ends in the month of November 2020 or December 2020; and (ii) which fails to submit its return and pay tax in accordance with section 116 with respect to the accounting period ending in the month of November 2020 or December 2020. (c) Paragraphs (a) and (b) shall not (cid:68)(cid:83)(cid:83)(cid:79)(cid:92)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:3)(cid:70)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(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:51)(cid:68)(cid:85)(cid:87)(cid:3)(cid:44)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:55)(cid:90)(cid:72)(cid:79)(cid:73)(cid:87)(cid:75)(cid:3) Schedule of the Income Tax Regulations 1996. Waiving of obligation for the submission of CPS Statement and payment of the tax under CPS (69) Notwithstanding this Act and subject to subsection (70), no CPS Statement is required to be submitted or tax paid, under Sub-part B of Part VIII, in respect of any CPS quarter of the income year commencing on 1 July 2020. 356 Acts 2021 (70) The return required to be submitted under section 112 shall include the income derived by an individual with respect to the income year commencing on 1 July 2020 and the chargeable income and tax payable shall be calculated in relation to that year. (71) (a) Notwithstanding the repeal of subsection 46(3), the exemption provided under that subsection shall continue to apply up to Year of Assessment 2024-2025 to any trust which – (i) is set up before 30 June 2021; (cid:11)(cid:76)(cid:76)(cid:12)(cid:3) (cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:191)(cid:72)(cid:86)(cid:3) (cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3) (cid:86)(cid:88)(cid:69)(cid:86)(cid:72)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) 46(2); and (iii) deposits a declaration of non-residence for any of the income year covered by the grandfathering period with the Director-General within three months after the expiry of that income year. (b) Subparagraph (a) shall not apply to – (i) intellectual property assets acquired from a related party after 30 June 2021; (ii) intellectual property assets acquired from an unrelated party, or to such newly created intellectual property assets, after 30 June 2021; (iii) income derived from such (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:191)(cid:70)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3) (cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:15)(cid:3) (cid:82)(cid:85)(cid:3) projects started, after 30 June 2021, as the Director-General may determine. Acts 2021 357 (c) In subparagraph (b) – “intellectual property asset” includes any – (i) copyright of literary, artistic (cid:82)(cid:85)(cid:3)(cid:86)(cid:70)(cid:76)(cid:72)(cid:81)(cid:87)(cid:76)(cid:191)(cid:70)(cid:3)(cid:90)(cid:82)(cid:85)(cid:78)(cid:30) (ii) patent, trade mark, design or model; (iii) plan; or (iv) secret formula or process. (72) (a) Notwithstanding the repeal of subsections (2) and (3) of section 49A, the provisions of these subsections shall continue to apply up to Year of Assessment 2024-2025 to any Foundation which – (i) has been set up b des any – (i) copyright of literary, artistic (cid:82)(cid:85)(cid:3)(cid:86)(cid:70)(cid:76)(cid:72)(cid:81)(cid:87)(cid:76)(cid:191)(cid:70)(cid:3)(cid:90)(cid:82)(cid:85)(cid:78)(cid:30) (ii) patent, trade mark, design or model; (iii) plan; or (iv) secret formula or process. (72) (a) Notwithstanding the repeal of subsections (2) and (3) of section 49A, the provisions of these subsections shall continue to apply up to Year of Assessment 2024-2025 to any Foundation which – (i) has been set up before 30 June 2021; (cid:11)(cid:76)(cid:76)(cid:12)(cid:3) (cid:84)(cid:88)(cid:68)(cid:79)(cid:76)(cid:191)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)(cid:3) subsection 49A(2); and (iii) deposits a declaration of non-residence for any of the income year covered by the grandfathering period with the Director-General within 3 months after the expiry of that income year. (b) Subparagraph (a) shall not apply to – (i) intellectual property assets acquired from a related party after 30 June 2021; (ii) intellectual property assets acquired from an unrelated party, or to such newly created intellectual property assets, after 30 June 2021; 358 Acts 2021 (iii) income derived from such (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:191)(cid:70)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3) (cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:15) (cid:3) or projects started, after 30 June 2021, as the DirectorGeneral may determine. (c) In subparagraph (b) – “intellectual property asset” includes any – (i) copyright of literary, artistic (cid:82)(cid:85)(cid:3)(cid:86)(cid:70)(cid:76)(cid:72)(cid:81)(cid:87)(cid:76)(cid:191)(cid:70)(cid:3)(cid:90)(cid:82)(cid:85)(cid:78)(cid:30) (ii) patent, trade mark, design or model; (iii) plan; or (iv) secret formula or process. (73) Notwithstanding the repeal of items 10B, 13(a), 32, 35, 37, 43, 51, 53, 54 and 55 of Sub-part C of Part II of the Second Schedule, any company having (cid:69)(cid:72)(cid:81)(cid:72)(cid:191)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:81)(cid:92)(cid:3)(cid:85)(cid:72)(cid:83)(cid:72)(cid:68)(cid:79)(cid:72)(cid:71)(cid:3)(cid:76)(cid:87)(cid:72)(cid:80)(cid:3)(cid:86)(cid:75)(cid:68)(cid:79)(cid:79)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3) (cid:69)(cid:72)(cid:81)(cid:72)(cid:191)(cid:87)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:76)(cid:87)(cid:72)(cid:80)(cid:17) (ao) in the Second Schedule – (i) in Part I, by deleting the item “Independent Support Programme (ISP) Limited” and replacing it by the following item – Investment Support Programme (ISP) Limited (ii) in Part II – (A) in Sub-part A, in item 17 – (cid:11)(cid:44)(cid:12)(cid:3) (cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:76)(cid:87)(cid:72)(cid:80)(cid:3)(cid:11)(cid:20)(cid:12)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:71)(cid:72)(cid:79)(cid:72)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:191)(cid:74)(cid:88)(cid:85)(cid:72)(cid:3)(cid:179)(cid:20)(cid:19)(cid:19)(cid:180)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:83)(cid:79)(cid:68)(cid:70)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:87)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:191)( 6)(cid:76)(cid:87)(cid:72)(cid:80)(cid:3)(cid:11)(cid:20)(cid:12)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:71)(cid:72)(cid:79)(cid:72)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:191)(cid:74)(cid:88)(cid:85)(cid:72)(cid:3)(cid:179)(cid:20)(cid:19)(cid:19)(cid:180)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:83)(cid:79)(cid:68)(cid:70)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:87)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:191)(cid:74)(cid:88)(cid:85)(cid:72)(cid:3)(cid:179)(cid:24)(cid:19)(cid:180)(cid:30) (cid:11)(cid:44)(cid:44)(cid:12)(cid:3) (cid:76)(cid:81)(cid:3)(cid:86)(cid:88)(cid:69)(cid:16)(cid:76)(cid:87)(cid:72)(cid:80)(cid:3)(cid:11)(cid:21)(cid:12)(cid:15)(cid:3)(cid:69)(cid:92)(cid:3)(cid:71)(cid:72)(cid:79)(cid:72)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:191)(cid:74)(cid:88)(cid:85)(cid:72)(cid:3)(cid:179)(cid:24)(cid:180)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3)(cid:85)(cid:72)(cid:83)(cid:79)(cid:68)(cid:70)(cid:76)(cid:81)(cid:74)(cid:3)(cid:76)(cid:87)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:191)(cid:74)(cid:88)(cid:85)(cid:72)(cid:3)(cid:179)(cid:20)(cid:19)(cid:180)(cid:30) Acts 2021 359 (B) in Sub-part C – (I) by deleting items 10B, 13(a), 32, 35, 37, 43, 51, 53, 54 and 55; (II) in item 30(1), by repealing paragraphs (d) and (e); (III) by inserting, after item 30, the following new item –