MRA Central Electronic Monitoring System (CEMS) - Betting

Statement of Financial Transactions - Credit and Prepaid Card Accounts (SFC)

 Income Year Ended 30 June 2025

Subject to Section 123D(1)(aa) of the Income Tax Act, every bank or non-bank deposit taking institution under the Banking Act shall furnish to the Director- General, on or before 15 August in every year, a statement of financial transactions with respect to credit card accounts or prepaid card accounts held by:

• an individual in his own name or jointly with any other person, a société or a succession where a deposit exceeding 100,000 rupees or deposits exceeding one million rupees in the aggregate in the preceding year have been made; or

• a person, other than an individual, a société or succession, where a deposit exceeding 250,000 rupees or deposits exceeding 2 million rupees in the aggregate in the preceding year have been made.

A Statement of Financial Transactions for credit and prepaid card accounts (SFC) shall be submitted electronically in such form and manner as determined by the Director-General and shall include the following details:

1. Full name of the cardholder

2. NIC number or, in the case of a non-citizen, the identification number issued by the immigration officer, passport number, Business Registration Number (BRN), or ID issued by DG, as applicable

3. Card Type (Credit or Prepaid)

4. Shadow Account Number (or Account Number linked to the cards)

5. Number of Cards Attached

6. Masked card number (first 6 digits and last 4 digits, separated by an asterisk (*))

7. The Card Currency

8. Total Deposits in Card currency and MUR

9. Balance as at 30 June in Card currency and MUR

Remarks

1. Scheduled credit card repayments should be excluded.

2. Proprietary cards (Fuel/Fleet cards) are excluded from the reporting requirement.

3. All active cards held by a reportable person at the start of the reporting period should be reported, regardless of whether they were blocked during the period.

4. The reporting obligation does not apply to:

   1. Entities holding a Global Business Licence issued by the Financial Services Commission

   2. A public listed company, its subsidiaries, and associates

   3. A Ministry, Government department, local authority or statutory body, the Rodrigues Regional Assembly

The statement must be submitted electronically through the MRA e-filing platform as per the prescribed specifications.

Prerequisites

 Click here to file your SFC

Click on the links below to obtain the specifications, templates and step-by-step guide.

• Specifications for the CSV Template

• CSV Template for Statement of Financial Transactions

Deadline for e-filing of SFC

The deadline for submission is 15 August 2025.

Support services

MRA Tax Risk Management Unit on 207 6049 is available during office hours from 08 45 to 16 30 on working days to assist taxpayers to file their Financial Statements or send an email to This email address is being protected from spambots. You need JavaScript enabled to view it. for additional information, clarification or assistance you may require

Financial Support to Export Oriented Enterprises: Increase in National Minimum Wage and Salary Compensation 2024

 Click here to apply for financial support for payment of National Minimum Wage and Salary Compensation 2024

The Government of the Republic of Mauritius had decided to provide financial support to some categories of employers, including Export Oriented Enterprises (EoEs), for the months of January 2024 to December 2024, for the payment of increased national minimum wage and salary compensation applicable as from January 2024.

The government has decided to extend the financial support to EoEs for the months of January 2025 to December 2026.

The Mauritius Revenue Authority (MRA) had been entrusted with the responsibility to provide the financial support.

Amount of Monthly Financial Assistance

1. For the period January 2025 to December 2025

   The monthly financial assistance for each full-time employee for the above-mentioned periods are as follows:

   1. Rs 2,333 in respect of an employee earning the national minimum wage; and

   2. An amount equivalent to two-third of the salary compensation payable for the year 2024 and included in basic salary for the year 2025 up to a maximum of Rs 1,333 in respect of an employee earning basic salary above the national minimum wage but not exceeding Rs 50,000 monthly.

2. For the period January 2026 to December 2026

   The monthly financial assistance for each full-time employee for the above-mentioned periods are as follows:

   1. Rs 1,167 in respect of an employee earning the national minimum wage; and

   2. An amount equivalent to two-third of the salary compensation payable for the year 2024 and included in basic salary for the year 2025 up to a maximum of Rs 667 in respect of an employee earning basic salary above the national minimum wage but not exceeding Rs 50,000 monthly.

Eligibility Criteria to benefit from the assistance

1. The entity should be registered as an employer and operating as an Export Oriented Enterprise.

2. The entity has to pay the statutory salary compensation for the year 2024 to each employee in the month it is due.

3. The entity should pay at least the National Minimum Wage to all its full-time employees.

4. The entity has to submit the Social Contribution returns in respect of all its employees and pay the amount declared on the return by the due date.

Mode of Application

No application is required to be submitted where an EoE has already submitted an application to benefit from this financial support in year 2024. The MRA will provide the financial support to the EoE for the months of January 2025 to December 2026 by crediting the bank account provided by the employer in his application.

Where no application has been submitted in year 2024, the EoE is required to submit an application for financial assistance only ONCE and same will be considered for the payment of the financial support for the month in which the application is made, the preceding three months and the remaining months up to December 2026.

To submit the application, EoEs are required to use their Employer Registration Number (ERN) as user ID and the password allocated by the MRA.

Refund by MRA

After appropriate verifications of the application, the MRA will carry out the necessary internal checks. Thereafter, MRA will credit the approved amount to the employer’s bank account.

General information before making an application:

• EoEs are recommended to use a recent version of Google Chrome or Mozilla Firefox as browser to file the application.

• Kindly note that it is the EoE’s responsibility to make a correct and complete application.

• Please ensure that you provide the name of the declarant, email address and telephone number as they will be used by MRA to communicate with you.

• On successful submission of the application an acknowledgement message will be displayed on your screen followed by a confirmation email on the email address provided.

Support services

Eligible employers who are not able to submit an application are requested to send an email on This email address is being protected from spambots. You need JavaScript enabled to view it.

MRA Help Desk service on 207 6000 is also available during office hours from 08 45 to 16 30 on working days to assist employers.

Financial Assistance to Employers: Payment of Salary Compensation 2025

Application for financial assistance for payment of Salary Compensation

 Click here to apply for financial assistance for payment of Salary Compensation 2025

• Communique (03.03.25)

The public is hereby informed that Government of Republic of Mauritius has, as from January 2025, determined the salary compensation as follows –

1. Rs 610 per month for a full-time worker who earns a monthly basic wage or salary of up to 50,000 rupees; and

2. 3.7 per cent of the monthly basic wage or salary, rounded up to the next rupee but not exceeding 610 rupees per month for a part-time worker, who earns a monthly basic wage or salary of up to 50,000 rupees.

The Government of the Republic of Mauritius has also decided to provide financial assistance, for the months of January 2025 to June 2025, to different categories of employers in regards to its full-time employees deriving a monthly basic wage or salary not exceeding Rs 50,000.

The Mauritius Revenue Authority (MRA) had been entrusted with the responsibility to provide the financial assistance. Eligible employers are required to submit a one-time application so as to benefit from the financial assistance.

Eligible Employers

The financial assistance is applicable to the following categories of employers, in respect of their full-time employees deriving a monthly basic wage or salary not exceeding Rs 50,000:

1. Export Oriented Enterprises (EOEs);

2. Small and Medium Enterprises (SMEs) whose turnover for the year of assessment 2023/2024 did not exceed Rs. 100 million;

3. Charitable Institutions;

4. Non-Government Organizations (NGOs) registered with the National Social Inclusion Foundation;

5. Registered Religious bodies;

6. Trade Unions; and

7. Enterprises, whose turnover for the year of assessment 2023/2024 did not exceed Rs 750 million and operating in the following sectors:

   • Business Processing Outsourcing (BPO);

   • Security or Cleaning Services, and

   • Construction Industry.

For the purpose of the financial assistance, SME is an enterprise whose turnover for the year of assessment 2023-2024 did not exceed Rs 100 million.

Eligible employees

Eligible employees are:

• Employees employed on a full-time basis by an eligible employer and whose monthly basic wage or salary does not exceed Rs 50,000.

• No allowance is payable in respect of an eligible employee employed by a Charitable Institutions, Religious Bodies, Trade Unions and Non-Government Organizations (NGOs) registered with the National Social Inclusion Foundation where funding has been received for that employee by the National Social Inclusion Foundation.

Amount of Monthly Financial Assistance

The monthly financial assistance for each full-time employee earning a basic salary not exceeding Rs 50,000 are as follows :

1. Rs 610 where the eligible employee is employed by:

   • Trade Union

   • Registered Charitable Institutions and Religious Bodies;

   • Trade Union; and

   • Non-Governmental Organisations (NGOs) registered with the National Social Inclusion Foundation

   • provided no funding has been received in respect of that employee from the National Social Inclusion Foundation.

2. For SME, EOE and enterprises having a turnover not above Rs 750 million and operating in Business Process Outsourcing, Security, Cleaning Services or Construction Sectors –

   1. Rs 610 monthly where the employer has incurred losses or whose profits for the year of assessment 2023-2024 would be reduced by more than 50 per cent after factoring in increased National Minimum Wage of January 2024, Salary Compensation 2024, Special Allowance 2024 and Salary Compensation 2025 (net of financial assistance) on the profits of the employer.

   2. Rs 305 per employee where the employer profits for the year of assessment 2023-2024 would be reduced by more than 10 per cent but not exceeding 50 per after factoring in increased National Minimum Wage of January 2024, Salary Compensation 2024, Special Allowance 2024 and Salary Compensation 2025 (net of financial assistance) on the profits of the employer.

Eligibility Criteria to benefit from the assistance:

1. The entity should be registered as an employer.

2. The entity has to pay the statutory salary compensation for the year 2025 to each eligible employee in the month it is due;

3. The entity has to submit the Social Contribution and Monthly Portable Retirement Gratuity Fund (PRGF) returns in respect of all its employees and pay the amount declared on the return by the due date;

4. The entity should have submitted its Income Tax return for the year of assessment 2023-2024 where the entity is an EOE, SME or an enterprise having a turnover not above Rs 750 million and operating in Business Process Outsourcing, Security, Cleaning Services or Construction Sectors.

An enterprise having started operations on or after 01 July 2023

1. Where an enterprise has started operations on or after 01 July 2023 and up to 31 December 2023,and where the income tax return for the year of assessment 2023-2024 is not applicable, the enterprise is required to provide the following information –

   1. Turnover during the period of operation;

   2. Accounting profit during the period of operations;

   3. Additional cost incurred for the month of January 2024 following the increase in the National Minimum Wage for employees that were in employment for the month of December 2023;

   4. Additional cost incurred for the month of January 2024 following the increase in the Salary Compensation for employees that were in employment for the month of December 2023; and

   5. Additional cost to be incurred following the payment for Special Allowance payable for the year 2024

   6. Additional cost to be incurred following the payment for salary compensation 2025

2. Where an enterprise has started operations after 31 December 2023,and where the income tax return for the year of assessment 2023-2024 is not applicable, the enterprise is required to provide the following information –

   1. Turnover during the period of operation;

   2. Accounting profit during the period of operations;

   3. Additional cost to be incurred following the payment for Special Allowance payable for the year 2024; and

   4. Additional cost to be incurred following the payment for salary compensation 2025

3. Where an enterprise has started operation after 01 July 2023 and has already submitted an application for Special Allowance 2024, the enterprise is required to provide information in regards to additional cost to be incurred following the payment for salary compensation 2025

Mode of Application

The employers wishing to benefit from this financial assistance are required to apply to the MRA through the following link:

 Click here to apply for financial assistance for payment of Salary Compensation 2025

The employers are required to submit the application for financial assistance only ONCE and same will be considered to cover the three months preceding the month in which application has been made up to the month of June 2025.

To submit the application, employers are required to use their Employer Registration Number (ERN) as user ID and the password allocated by the MRA.

Refund by MRA

After appropriate verifications of the application, the MRA will carry out the necessary internal checks. Thereafter, MRA will credit the approved amount to the employer’s bank account.

General information before making an application:

• Employers are recommended to use a recent version of Google Chrome or Mozilla Firefox as browser to file the application.

• Kindly note that it is the employer’s responsibility to make a correct and complete application.

• Please ensure that you provide the name of the declarant, email address and telephone number as they will be used by MRA to communicate with you.

• On successful submission of the application an acknowledgement message will be displayed on your screen followed by a confirmation email on the email address provided.

Support services

Eligible employers who are not able to submit an application are requested to send an email on This email address is being protected from spambots. You need JavaScript enabled to view it..

MRA Help Desk service on 207 6000 is also available during office hours from 08 45 to 16 30 on working days to assist employers.