Madam Speaker, in accordance with the Value Added Tax Act, small businesses and entrepreneurs whose turnover are between Rs3 million and Rs6 million are required to file their first VAT return on or before 31 January 2026 in respect to the period 01 October 2025 to 31 December 2025. A small business or entrepreneur submitting the VAT return after the 31 January 2026 will be liable to pay a penalty for non-submission of VAT return and no-payment of VAT. Madam Speaker, there is no amnesty provided on tax due by tax payers. However, small businesses and entrepreneurs will be given one month extension of time, that is, up-to the 28 February 2026, to submit their return and pay their VAT, without being liable to penalty or fines. Following the announcement in June 2025 in the Budget Speech 2025-2026 to reduce the VAT registration threshold from Rs6 million to Rs3 million, MRA has taken a series of measures to assist small businesses and entrepreneurs to properly prepare and file their VAT return, namely – a) a Communiqué was issued on 12 September 2025 requesting persons required to be registered and who need assistance to phone on the MRA hotline, or to use the MRA e-appointment facility; b) dedicated customer service desks for the SMEs requiring assistance have been put in place at the MRA Head Office; c) simplified VAT Registration System has been put in place; d) a Guide on Simplified VAT Registration is published on the MRA website; e) a guide on simplified record keeping has also been prepared by the MRA, and f) the MRA has invited the newly VAT registered persons to attend dedicated education sessions.

26 Madam Speaker, I am informed by the Mauritius Revenue Authority that as at 27 November 2025, a total of 6,518 VAT registration applications has already been received by the MRA compared to the estimated number of 6,900 new tax payers for the financial year.

Thank you. Yes, Mr Quirin!

Merci, Madame la présidente ! Le Premier ministre peut-il informer la Chambre si le gouvernement pourrait envisager d’accorder une exonération tout du moins, un moratoire de six mois au lieu d’un mois comme il l’a mentionné afin de permettre à ces entreprises de s’acquitter de leur premier versement de la TVA dans des conditions soutenables ?

It is going to be very difficult to do that, Madam Speaker, for the reasons I gave earlier on. We have to be sure that we collect the taxes. We have given an extension, that’s what we are sticking to.

Okay! Mr A. Duval, you wanted one?

Yes. May I ask the hon. Prime Minister whether he will consider exempting those persons who offer services in coaching, sports, training, academies, etc.? My understanding is that they are subject to payment of VAT whilst they are promoting a healthier living. So, could he review at least that aspect to look at promoting healthier lifestyles, exempting those companies and entrepreneurs from payment of VAT?

All services are taxed.

Yes, that’s why I am asking!

All services! Because, you know, the minute we make exceptions, you will see other people will ask for exceptions. We have to ensure and act responsibly that we do not allow the public debt to increase and we get what we are supposed to get in the coffers of the Government so that we can address the issue that Moody’s is looking at very carefully.

Okay! Next question, Mr Lobine!

27 CARGO HANDLING CORPORATION – CONTAINERS DELIVERY – DELAYS COMPLAINTS