On Aug. 13, 2025, MAU Tax said Tax Arrears Settlement Scheme (TASS) was renewed.
Penalty, interest or surcharge included in arrears will be fully waived if tax arrears, contribution arrears was outstanding as at Jun. 30, 2025, under assessment issued or return submitted per Income Tax Act; VAT Act; Gambling Regulatory Authority Act.
Or per Social Contribution Act and Social Benefits Act 2021; that, provided application for waiver made on/before Dec. 1, 2025, arrears fully paid on/before Mar. 26, 2026.
Application for waiver of penalties, interests, surcharges available on MAU Tax website.
Scheme not applicable to person convicted of offence on or after Jul. 1, 2012; against whom there are any pending criminal proceedings; or who is subject matter of enquiry re drug trafficking under Dangerous Drugs Act, arms trafficking/terrorism offence.
The latter under AML Act; nor to those subject of cases re corruption offence under Prevention of Corruption Act or offence under Financial Crimes Commission Act 2023.
On Mar. 7, MAU Tax said application deadline for scheme is Mar. 31.
MAU Tax issued update on Contributions and Tax Arrears Settlement Scheme (CTASS).
Follows Mar. 2024, MAU Tax reminded taxpayers of deadline for payment, #180438.
Outstanding Contributions
Under the scheme, where contributions or tax arrears are outstanding as at 30 Jun. 2024 any penalty, interest or surcharge included in the arrears will be fully waived.
Provided that an application for the waiver is made to MAU Tax on or before Mar. 31, 2025 and the arrears are fully paid on or before Jun. 26, 2025.
Applies to outstanding contributions under: (i) Income Tax Act; (ii) VAT Act; (iii) Gambling Regulatory Authority Act; (iv) Social Contribution and Social Benefits Act; or (v) the Human Resource Development Act.
Where contributions arrears outstanding as at Jun. 30, 2024 consist of contribution and surcharges payable under the National Pensions Fund Act or the National Savings Fund Act, 75 % of any surcharge included in the arrears will be waived.
Provided that the full amount of the contribution arrears and 25% of the surcharge payable are paid on or before Jun. 26, 2025.
Scheme not applicable to person: who has been convicted of an offence on or after Jul. 1, 2012; against whom there are pending or contemplated civil / criminal proceedings;
Or who is subject matter of enquiry relating to drug trafficking under Dangerous Drugs Act; arms trafficking, offence related to terrorism under Prevention of Terrorism Act.
Also of money laundering under Financial Intelligence and Anti Money Laundering Act; or corruption offence under Prevention of Corruption Act; further details on website.
Effectiveness
Deadline to apply for CTASS is Mar. 31, 2025.
Aug. 2025 TASS 2025 Update
On Aug. 13, 2025, MAU Tax said Tax Arrears Settlement Scheme (TASS) was renewed.
Penalty, interest or surcharge included in arrears will be fully waived if tax arrears, contribution arrears was outstanding as at Jun. 30, 2025, under assessment issued or return submitted per Income Tax Act; VAT Act; Gambling Regulatory Authority Act.
Or per Social Contribution Act and Social Benefits Act 2021; that, provided application for waiver made on/before Dec. 1, 2025, arrears fully paid on/before Mar. 26, 2026.
Application for waiver of penalties, interests, surcharges available on MAU Tax website.
Scheme not applicable to person convicted of offence on or after Jul. 1, 2012; against whom there are any pending criminal proceedings; or who is subject matter of enquiry re drug trafficking under Dangerous Drugs Act, arms trafficking/terrorism offence.
The latter under AML Act; nor to those subject of cases re corruption offence under Prevention of Corruption Act or offence under Financial Crimes Commission Act 2023.
