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:
- CSV file or
- XML file
Details are available in the Guidelines to the statement.
General information for Electronic Filing of Statement for purchases of goods and services
Click on the links below to obtain the following documents:
- Statement of Practice
- CSV Template for Statement for purchases of goods and services
- Specifications for the CSV Template
- XML Template for Statement for purchases of goods and services
- Specifications for the XML Template
- Guidelines to the statement
Taxpayers are recommended to use either Google Chrome, Internet Explorer (version 10.0 or above) or Mozilla Firefox as browser to file their return.
Kindly read the Guidelines before starting to file your statement. Companies who are registered for the efiling services provided by the Mauritius Network Services Ltd (MNS) should submit their statement using that system.
- Ensure that you have your login and password and all the required information before you start.
- When filing the statement, please insert a valid email address and telephone number. MRA will communicate with you using these details.
The statement should be filed electronically by:
31 August 2020 for the period 01 July 2020 to 30 June 2021
31 August 2020 for the period 01 July 2019 to 30 June 2020
31 August 2019 for the period 01 July 2018 to 30 June 2019
Kindly contact MRA Help desk on 207 6000 for assistance to file statement.