Attention: xxx

Operational Services Department

Mauritius Revenue Authority
Sir Virgil Naz Street
Port Louis

DD MM YYYY

Reply to MRA letter BRN xxxx

Dear Sir

Re: AABC LTD (the ‘Company’), TAN: xxxxxxx

The above-named Company was considered as dormant on the MRA system a few months after
incorporation as it was going through winding up procedures. The shareholder decided not to wind up
the Company and cancelled the winding up procedures in YYYY.

Please find details of relevant dates below:

Incorporation date:
Date winding up procedures started:
Date winding up procedures cancelled:

While having a dormant status on the MRA system, the Company could not file its annual tax returns
on the MRA website, where a notification requested to contact the MRA for assistance. After several
phone calls with the MRA, the Company was directed to xxx who advised that no tax return should be
submitted for the Company as long as it is dormant. xxx advised that a letter be written to the MRA to
file returns only when the Company becomes active.
The Company was operational during the financial year 1 July 2017 to 30 June 2018 (year of
assessment 2018-2019). In this respect, the Director wrote to the MRA on xxxx to change the
Company’s status to active on the MRA system so that the Company is able to file online returns.
The returns of the Company have been filed on the MRA system as soon as MRA officers have set
the Company to active. Evidence of filing of the returns are shown in annex 1 of this letter. We request
for the waiving off of the penalties as per the table below:
Period Penalty to waive off
Year of assessment 2015-2016 Amount
Year of assessment 2016-2017 Amount
Year of assessment 2017-2018 Amount

The reasons of our request to waive off the penalties are:

1. The Company was going through winding up procedures and had no activity during the years of
assessment in the table above; and
2. The Company has tried to file its returns for these years of assessment but it was inactive on the
MRA system. MRA officers advised to write to the MRA for the Company to be set as active and to file
the returns only when the Company becomes active. We followed advice of MRA officers with trust
that no penalty will be applicable.

We rely on your understanding in the above matter and cooperation for the needful to waive the
penalities.

Yours faithfully,

_________________

xxx
Director
Annex 1

YoA 2015-2016

YoA 2016-2017

YoA 2017-2018