General Information for Electronic Filing of CPS statement and Payment of Tax :
Ensure that you have all the required information including your login and password before you begin. You may opt to calculate your chargeable income for a CPS quarter based on either Method 1 or Method 2.
The chargeable income for a quarter in the income year ending 30 June 2023 should be computed by reference to the chargeable income, net income and the total net income of the preceding income year as follows:
25/100 X Chargeable Income X Net Income falling under CPS/Total Net Income
Compute the gross income derived in the CPS quarter and deduct therefrom the expenses incurred in the production of that gross income for that quarter.
Where share of income / loss from Société or Succession is declared, TAN / BRN should be provided in the annex.
No document need to be submitted if you file electronically, but ensure that all required information are inserted. While filing the CPS statement, please insert a valid e-mail address in order to obtain an acknowledgement confirming that your statement has been received by MRA for further processing. Only one CPS statement for the quarter can be submitted. In case you wish to amend your CPS Statement, kindly phone the MRA Help Desk on 207 6000 or call at the MRA service counter, Ehram Court, Port Louis.
Mode of Payment
- Direct Debit
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 duly signed and should reach the MRA office at latest within 15 days prior to due date for payment of the tax.
- Credit Card
Payment of tax by Credit Card is available where the tax payable does not exceed Rs 25,000.
We accept MasterCard / Visa for payment of CPS.
- Due Date
The due dates for submission of CPS Statement of Income and payment of tax for the income year ending 30 June 2023 are as follows:
In respect of quarter Due date 1 July 2022 to 30 September 2022 28 December 2022 1 October 2022 to 31 December 2022 31 March 2023 1 January 2023 to 31 March 2023 28 June 2023
Change in Personal Data
To change your address and personal data, log in using your Tan and Password in the taxpayer portal and go to Menu Taxpayer Profile and choose Menu Edit profile.
For further information, you may phone MRA Help Desk on 207 6000.