Company Return (IT Form 3 & IT Form 4)
Electronic Filing of Annual Return of Income
All companies including non-resident société and trust are required to submit an annual return of income, unless a declaration of not in operation has been submitted, and effect payment of tax, if any, electronically.
As from the year of assessment 2022-2023, the company return ‘IT Form 3F’ will no longer be available. As such, Global Business Corporations are required to file the ‘IT Form 3’ return.
The filing can be done either through MRA e-services or Mauritius Network Services (MNS).
To login to MRA e-services you should use the password that has been communicated to you. In order to enable you to effect payment of taxes electronically, you need to fill in a PLACH Direct Debit Mandate Form which can be downloaded from the MRA website.
The PLACH Direct Debit Mandate Form should be signed by authorized signatories and should reach the MRA office at latest within 15 days prior to due date for payment of the tax.
In case, you opt to file the return through MNS, you need to file a CNP Application Form.
General Information for Electronic Filing of Company Return - Year of Assessment 2023-2024 / Year of Assessment 2022-2023 / Year of Assessment 2021-2022 / Year of Assessment 2020-2021 / Year of Assessment 2019-2020.
Taxpayers are recommended to use either Google Chrome, Internet Explorer (version 10.0 or above) or Mozilla Firefox as browser to file their return.
Year of Assessment 2023-2024, 2022-2023, 2021-2022, 2020-2021 and 2019-2020
Year of Assessment 2023-2024 relates to accounting year ending on any date falling on or between 1 January 2023 to 31 December 2023
Year of Assessment 2022-2023 relates to accounting year ending on any date falling on or between 1 January 2022 to 31 December 2022
Year of Assessment 2021-2022 relates to accounting year ending on any date falling on or between 1 January 2021 to 31 December 2021
Year of Assessment 2020-2021 relates to accounting year ending on any date falling on or between 1 January 2020 to 31 December 2020
Year of Assessment 2019-2020 relates to accounting year ending on any date falling on or between 1 January 2019 to 31 December 2019
Notes to IT Form 3
- Year of Assessment 2023-2024
- Year of Assessment 2022-2023
- Year of Assessment 2021-2022
- Year of Assessment 2020-2021
- Year of Assessment 2019-2020
- Year of Assessment 2018-2019
- Year of Assessment 2017-2018
Notes to IT Form 4
Notes to IT Form 3F
e-Filing Service Centre
Important notes for e-Filing
Enter the Tax Account Number (TAN) of the company to access your online form. Select Year of Assessment 2023-2024 or 2022-2023 or 2021-2022 or 2020-2021 or 2019-2020, whichever is applicable. Click ok.
The company's TAN will automatically appear on the web page.
Ensure that you have all the required information before you start filing.
No document need to be submitted if you file electronically but all required information must be inserted.
While filling the return, please ensure that a valid e-mail address is inserted in order to obtain an acknowledgment confirming that your return has been received by MRA and for future communication.
While inserting the figures in the form, the tax will be calculated automatically.
Please note that the responsibility to make a correct and complete return remains on the taxpayer according to law.
If you wish to print a copy of your form, please do so before you submit the return online
Mode of Payment
To make use of this payment facility, you should fill in a "PLACH Direct Debit Mandate Form" available here or MRA Service Counter and send it to MRA Head Office at least 15 days before the due date for filing the return for onward processing to your bank.
Taxpayers, who have already availed themselves to this payment facility, need not fill in a new "PLACH Direct Debit Mandate Form".