Section 76: International arrangements

76. International arrangements (ii) in subsection (1), by adding the following new paragraphs, the full stop at the end of paragraph (c) being deleted and replaced by a semicolon and the word “or” at the end of paragraphs (a) and (b) being deleted – (d) for the purpose of alternative dispute resolution with a view to resolving cross-border tax disputes; or (e) with a view to implementing internationally agreed standards to prevent base erosion and profit shifting. (iii) in subsection (6), by deleting the words “under this section” and replacing them by the words “under this section and to implement internationally-agreed measures to address the tax challenges arising from the digitalisation of the economy”; (m) in section 96, by inserting, after subsection (2A), the following new subsection – (2B) (a) A person who, in respect of an income year, has not submitted an Employee Declaration Form and derives – (i) emoluments, including pension in relation to past employment; or 316 Acts 2022 (ii) annuity, pension or other similar payment, not exceeding 230,769 rupees in a month, may make a request, on such form as the Director-General may approve, to his employer or the person responsible for the payment of the emoluments, pension, annuity or similar payment for the solidarity levy payable under section 16C to be withheld. (b) Where a request is made under paragraph (a), the employer or person responsible for the payment shall, in addition to income tax required to be withheld under subsection (2A), withhold income tax at the rate of 10 or 25 per cent, as requested by the person, from the emoluments, pension, annuity or similar payment. (c) A request to withhold income tax under paragraph (b) shall be made in such form and manner as the Director-General may determine and it shall remain applicable until it is revoked by the person or the Director-General. (d) Sections 93(3), (4), (4A) and (5), 94, 99, 100, 101A and 102 shall apply to the person responsible for the payment of any pension, annuity or similar payment in the same manner as it applies to an employer. (n) in section 111B, by adding the following new paragraphs, the full stop at the end of paragraph (k) being deleted and replaced by a semicolon and the word “and” at the end of paragraph (j) being deleted – (l) payments by any person, other than an individual, to consultants other than those specified in the Fifth Schedule; (m) payments by any person, other than an individual, to a provider of security services, cleaning services, pest management services and other ancillary services; and Acts 2022 317 (n) payments by insurance companies to motor surveyors and mechanics for repairs of motor vehicles of policy holders. (o) in section 122A – (i) in subsection (1), by deleting the words “in 2 newspapers in circulation in Mauritius” and replacing them by the words “on the website of the Authority”; (ii) in subsection (2), by inserting, after the word “writing”, the words “or electronically”; (p) in section 123(4)(b) – (i) by deleting the words “or in the name of any other person” and replacing them by the words “in the name of any other person or is held jointly with any other person”; (ii) in subparagraph (i), by deleting the words “dangerous weapons” and replacing them by the words “dangerous weapons, or an offence of money laundering or financing of terrorism”; (q) in section 123D(1)(a)(i), by inserting, after the word “individual”, the words “in his own name or jointly with any other n section 123(4)(b) – (i) by deleting the words “or in the name of any other person” and replacing them by the words “in the name of any other person or is held jointly with any other person”; (ii) in subparagraph (i), by deleting the words “dangerous weapons” and replacing them by the words “dangerous weapons, or an offence of money laundering or financing of terrorism”; (q) in section 123D(1)(a)(i), by inserting, after the word “individual”, the words “in his own name or jointly with any other person”; (r) in section 124 – (i) in subsection (1), by deleting the words “or section 64 of the Banking Act” and replacing them by the words “, section 64 of the Banking Act, section 46(1) of the Foundations Act or section 33(2) of the Trusts Act”; (ii) in subsection (4)(a), by deleting the words “or section 44(6) of the Financial Services Act” and replacing them by the words “, section 44(6) of the Financial Services Act, section 46(1) of the Foundations Act or section 33(2) of the Trusts Act”; 318 Acts 2022 (s) in section 150B(8), by deleting the words “National Minimum Wage” and replacing them by the words “national minimum wage”; (t) in Part XIID – (i) in the heading, by deleting the words “COMPENSATION 2021” and replacing them by the words “COMPENSATION 2021 AND 2022”; (ii) in section 150D, by repealing subsection (2) and replacing it by the following subsection – (2) Subject to this Part, the Director-General shall, in respect of every eligible employee, pay to his employer – (a) for each month beginning January 2021 and ending December 2021, an allowance equivalent to – (i) 235 rupees where the employer is an export enterprise; or (ii) 375 rupees in any other case; and (b) for each month beginning January 2022 and ending June 2022, an allowance equivalent to 375 rupees. (iii) by inserting, after section 150D, the following new section –