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Amendment of Return – Company and Trust (IT Form 3 & IT Form 3F)
A return is considered to be an amended one when a taxpayer is submitting his return after having submitted a return for the same Year of Assessment.
The amended return should be submitted electronically only through MRA e-Services.
The table below lists the years of assessment for which an amended return can be filed:
| Tax type | Year of Assessment | Self declaration by a taxpayer | e-filing Service Centre |
|---|---|---|---|
| Company & Trust Return (Domestic - IT Form 3) |
2020 - 2021 2019 - 2020 2018-2019 2017-2018 2016-2017 |
Click here to amend return | Click here to amend return |
|
Company & Trust Return |
2020 - 2021 2019 - 2020 2018-2019 2017-2018 2016-2017 |
Click here to amend return | Click here to amend return |
General Information for Amending an already filed Company and Trust Return
The following points should be noted in case of an amended return:
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Where the company has submitted a return for a year of assessment and thereafter submits an amended return for the same year of assessment amending the previous return, it shall be deemed to have submitted the return for that year of assessment on the date of submission of the amended return and it shall be liable to pay to the Director-General a penalty for late submission of return representing Rs 2,000 per month or part of the month, up to a maximum of Rs 20,000.
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Any additional tax on the amended return should be paid together with the appropriate penalties and interest.
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An amended return shall not be submitted after 3 years from the end of the year of assessment to which the return relates except where it is submitted in respect of undeclared or under declared income.
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An amended return which results into an additional tax liability does not trigger a tax audit outright.
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Where the amended return results into a refund of tax, the latter will be processed in the same manner as any corporate tax return with a refund claim.
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All income tax payers may be subject to tax audit by the MRA. Thus, a taxpayer submitting an amended return may be selected for tax audit based on the current tax audit selection process, which is mainly risk based, in the same manner as another taxpayer not having submitted an amended return.
Please read the "Notes for completion of annual return" before filling in the Company Return.
Notes to IT Form 3
- Year of Assessment 2020-2021
- Year of Assessment 2019-2020
- Year of Assessment 2018-2019
- Year of Assessment 2017-2018
- Year of Assessment 2016-2017
If you wish to amend a return already filed, click on below link:
Click Here for e-Filing an Amended return
Instructions to file amended return
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Filing of only 5 amended return per Year of Assessment is allowed
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Authentication is required for filing an amended return. In case the company do not have a username and/or password to file an amended return, kindly contact MRA Help Desk on 207 6000 for more information.
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Enter Username and password to start filing
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The company's TAN will automatically appear on the next page
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Select Year of Assessment 2020-2021, 2019-2020, 2018-2019, 2017-2018 or 2016-2017, whichever is applicable and Click Amend Return button.
e-Filing Service Centre as from Year of Assessment 2020-2021, 2019-2020, 2018-2019, 2017-2018 and 2016-2017
Click here to file / amend Corporate tax return on behalf of a taxpayer
Support Services
For further information, you may call us on MRA Help Desk 207 6000.
Statement for Purchases of Goods and Services
Statement for Purchases of Goods and Services relates to a statement required to be submitted by companies under section 123 or 123B of the Income Tax Act.
It consists of a list of purchase invoices received by a company during an income year and in respect of which payment in whole or in part has been effected during that income year.
The file containing the required information can be uploaded on the e-filing facilities of the MRA as a CSV file.
General information for Electronic Filing of Statement for purchases of goods and services
Click on the links below to obtain the following documents:
Taxpayers are recommended to use either Google Chrome or Mozilla Firefox as browser to file their return.
Companies who are registered for the efiling services provided by the Mauritius Network Services Ltd (MNS) should submit their statement using that system.
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Ensure that you have your login and password and all the required information before you start.
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When filing the statement, please insert a valid email address and telephone number. MRA will communicate with you using these details.
TO FILE YOUR STATEMENT, CLICK HERE
Closing Date
The statement should be filed electronically by:
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31 August 2023 for the period 01 July 2022 to 30 June 2023
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31 August 2022 for the period 01 July 2021 to 30 June 2022
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31 August 2021 for the period 01 July 2020 to 30 June 2021
Support services
Kindly contact MRA Help desk on 207 6000 for assistance to file statement.
Electronic Filing of Objection
MRA is providing a facility to submit a Notice of Objection electronically.
You may also refer to Guidelines for Objection.
General Information for Electronic Filing of Objection and Payment:
To use the efiling facility, you must have Adobe Reader version 8.0 (or above) or click here to download.
You are strongly recommended to use Internet Explorer 6.0 or above
In case of browser issue, click here
In case you have submitted an objection electronically and wish to amend your objection, please submit an objection form downloadable from our website or available at MRA service counter, Ehram Court.
CLICK HERE FOR ELECTRONIC FILING OF OBJECTION
- Filing of Objection
- Enter your TAN and Assessment Number / Case Number or Refund Number / Document Number, click on "OK".
- Your TAN and Name will automatically appear on the Objection form. In case there are changes in your personal data, kindly fill in a "Personal Data change Form" available here or MRA Service Counter and send it to MRA.
- Ensure that you have all the required information before you begin. While filling the Objection, please insert a valid e-mail address in order to obtain an acknowledgment confirming that your Objection has been received by MRA for further processing.
- Returns of income, statement of income or other documents can be attached electronically to the Objection form.
- If you wish to print a copy of your Objection, please do so before you submit the objection online.
- After submission, you may print the acknowledgement confirmation for recording purposes.
- Enter your TAN and Assessment Number / Case Number or Refund Number / Document Number, click on "OK".
- Mode of Payment
- Cash / Cheque
Payment may be made by cash or cheque at MRA cash counters, Ehram Court, Port Louis, from Monday to Friday (09.00 hrs to 15.30 hrs). A copy of the Notice of Objection should be produced while effecting payment.
Cheques should be drawn to the order of the Director-General MRA crossed 'MRA A/c' or 'Account Payee Only' may be sent by post. The Tax Account Number (TAN), the name of the Entity and the Assessment No. should be written on the verso of the cheque.
- Mobile (SMS)
Payment may be effected electronically through SMS using Orange Money Service.
- Cash / Cheque
- Support Services
For further information, you may call at the Customer Service Desks, Ground Floor, MRA Headquarters, Ehram Court, Corner Mgr Gonin & Sir Virgil Naz Streets, Port Louis or call MRA Help Desk on 207 6000.
You may also call at the OADR Department, Level 6, Belfort Tower, Cnr Dauphine & Joseph Rivière Streets, Port Louis or call us on 207 5000.
Extra Attendance Request (EAR) Module
You are now leaving the MRA website. Please click here to continue.
Return of Succession
Year of Assessment 2023-2024, 2022-2023, 2021-2022, 2020-2021 and 2019-2020
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Year of Assessment 2023-2024 relates to the income year 1 July 2022 to 30 June 2023
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Year of Assessment 2022-2023 relates to the income year 1 July 2021 to 30 June 2022
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Year of Assessment 2021-2022 relates to the income year 1 July 2020 to 30 June 2021
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Year of Assessment 2020-2021 relates to the income year 1 July 2019 to 30 June 2020
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Year of Assessment 2019-2020 relates to the income year 1 July 2018 to 30 June 2019
Notes to IT Form 9
E-Filing of Succession Return (IT Form 9)
General Information for Electronic Filing of Tax Return of Succession
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Taxpayers are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file their return.
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Kindly note that it is the taxpayer’s responsibility to file a true and correct return.
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Ensure that you provide your email address and telephone number as they will be used by MRA to communicate with you.
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Ensure that you have all the required information including TAN of all beneficiaries and TDS payers before you start filing. No documents need to be submitted if you file electronically but all required information must be inserted.
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On successful submission of your Succession Tax return, an acknowledgement ID will be displayed on your screen and followed by an email confirming same. If you have not received an acknowledgement ID, your submission is incomplete. Please take necessary actions to correctly submit your Succession Tax return.
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Only the first Succession Tax Form sent electronically will be processed. In case you wish to amend your return, please contact MRA Help Desk on 207 6000.
Deadline for e-filing of Succession Tax Return
The Succession Tax return should be filed electronically by Monday 02 October 2023.