The Mauritian Revenue Authority March 26 updated the pay-as-you-earn (PAYE) guide. The updated guide includes: 1) an outline of the PAYE system; 2) the employer registration process; 3) a description of taxable income under the system, including PAYE calculation methods; 4) the employee identification process; 5) withholding tax rules; and 6) documentation requirements. [Mauritius, Mauritius Revenue Authority, 03/26/21]
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