Financial Support to Business Operators following increase in price of "Diesel" – Monthly Statement

• Communique (16.11.23)

  Click Here – Submission of Monthly Statement to benefit from financial support following increase in price of “Diesel”

As a relief measure to the recent increase in retail price of Gas Oil (Diesel), the Government of the Republic of Mauritius has decided to provide a financial support of Rs. 5 per litre of "Diesel" consumed to certain categories of persons in business.

The financial support is effective as from 07 October 2023. The Mauritius Revenue Authority (MRA) has been entrusted with the responsibility to effect payment of Rs 5. for each litre of “Diesel” consumed to business operators.

1. Monthly statement for payment of the financial support

   1. After having registered for the financial support, eligible business operators are required to submit a monthly statement electronically to the Director-General and provide the details of the purchase of “Diesel” from “filling stations” and delivered directly in vehicles and / or in bulk.

       Click here if you have not yet registered with MRA for the financial assistance

   2. Details to be included in the monthly statement in respect to diesel delivered by “filling station” in vehicles and other purchase of diesel are as follows:

      • Invoice Date

      • Invoice Number

      • Business Registration Number (BRN) of Supplier

      • Name of Supplier (Filling Station)

      • Registration Number of Vehicle (where Filling Station supplied “Diesel” directly in the Vehicle)

      • Number of litres purchased

      • Amount in MUR

      The above details can be provided either manually by inserting the corresponding information in the respective cells or by uploading a CSV file in the appropriate format.

   3. Business Operators should also provide details on the number of litres of “diesel” used for private purposes.

   4. The statement with respect to a month should be submitted by the 15th of the following month but not later than three months after the end of that month. The statement for the month of October 2023 should be submitted by end of November 2023 and not later than end of January 2024.

   5. Eligible business operators are required to be compliant with their tax/social contributions.

2. Bank Account Details

   The bank account details provided on registration will be used to effect payment by the MRA. Where there is a change in the bank account, business operators are required to contact the MRA by sending an email on This email address is being protected from spambots. You need JavaScript enabled to view it..

3. Records, documents and receipts/invoices required to be kept by business operators

   Business operators are requested to keep:

   1. the original receipt/invoice, in chronological order, in respect of “Diesel” purchased;

   2. records with respect to “Diesel” delivered by “Filling Stations” directly in motor vehicles or in bulk including the items specified at point 1(b) above;

   3. records of Registration Number of vehicles or other machines/equipment in which “Diesel” purchased in bulk was used; and

   4. records of “Diesel” used for private and for business purposes respectively.

   After the payment, MRA may carry out an audit and any excess amount claimed/paid will be claimed back accordingly.

   CSV file format to upload details of purchase made

   Diesel delivered by “filling station” in vehicles

   Click on the links below to obtain the specifications and templates.

   • Specifications for the CSV Template

   • CSV Template

   • Excel template to generate CSV file

   Other purchase of diesel

   Click on the links below to obtain the specifications and templates.

   • Specifications for the CSV Template

   • CSV Template

   • Excel template to generate CSV file

Prime à L’Emploi: July 2023 to June 2024

• Communiqué

• Application to join the new “Prime a L’Emploi Scheme”

   Click Here - Application to join the new “Prime a L’Emploi Scheme"

• Application for monthly payment of the “Prime à L’Emploi Scheme”

   Click Here - Application for monthly payment of the “Prime à L’Emploi”

Following measures announced in budget 2023-2024, the “Prime à L’Emploi Scheme” has been extended with the objective to bring women and persons with disabilities in employment. Under the scheme, Government will provide a monthly “Prime à l’Emploi” of up to Rs 15,000 for the first two years of employment. Qualified employee should take employment between the period 1 July 2023 to 30 June 2024.

The MRA has been entrusted with the responsibility to pay the Prime à L’Emploi.

The following conditions prevail for a qualifying employee:

1. Employee should be a female person; or

2. A person with disabilities registered under the Training and Employment of Disabled Persons Act.

The above qualifying employee should also be –

1. a citizen of Mauritius and is resident in Mauritius;

2. employed on a full-time basis by an eligible employer;

3. above the age of 18 years on the date of being employed by the eligible employer;

4. not in employment for a period of at least three months prior to the date of being employed by the eligible employer;

5. deriving a basic wage or salary that does not exceed 50,000 rupees in a month; and

6. an individual who is not undergoing training or a household employee.

The following employers are eligible for the scheme:

An employer established in Mauritius and includes a company, a societe, an association, a trust, a foundation, a co-operative, a charitable institution approved by the Director-General or registered under the Registration of Associations Act, charitable trust or charitable foundation, a religious body and an individual who is an employer.

The following employers are not eligible for the scheme:

• A Ministry, a Government department, a local authority, a statutory body or the Rodrigues Regional Assembly; a public enterprise; a person employing only household employees; and such category of employer as may be prescribed;

NB: Public Enterprise refers to an institution which is either Government-owned or Government-controlled, and which is entirely or majority-owned or otherwise controlled by the Government or by any other public institution.

Employers are required to maintain the employment of a qualifying employee for a period of at least three years.

Application to join the scheme:

1. An eligible employer should apply electronically to the Director-General for an approval with respect to its qualifying employee within 15 days from the date the employee takes up employment.

2. Where the applicable conditions are met, approval is given by the MRA instantly on the website.

3. On successful submission of the application to join the scheme, an acknowledgement message will be displayed on the screen together with the NIDs of approved qualifying employees.

4. The application to join the scheme, in respect of an employee, is made only once.

Monthly application for payment of the “Prime à L’Emploi”:

1. Employers are required to submit, with respect to a month, a monthly application electronically to the Director-General and provide the details of the approved qualifying employees who were employed under the scheme during that month.

2. Monthly application for payment, with respect to a month, is required to be made within 3 months from the end of that month.

3. Employers are required to be compliant with their obligations under the Social Contribution and Social Benefits Act 2021, the National Savings Fund Act, the Human Resource Development Act and Part VIII of the Workers’ Rights Act 2019.

Method of application:

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

Refund of Allowance by Employer

1. Where an employer has benefited from an allowance for a particular month and fails to pay the basic wage or salary of the qualifying employee for that month, the employer shall not be entitled to any allowance for any subsequent month and shall be liable to refund the allowance for that month to the Director-General.

2. Where an employer has benefited from an allowance in excess of the amount to which he is entitled or has provided false, incorrect, incomplete or inaccurate information, the Director-General may recover the excess amount or allowance, in the same manner as income tax is recoverable under Part IVC of the Mauritius Revenue Authority Act.

3. Where the Director-General determines that a qualifying employee in respect of whom an allowance has been paid has not worked for the employer to whom the allowance has been paid, the employer shall be liable to refund the total allowance that has been paid in respect of that qualifying employee.

4. Where the employer terminates the employment of a qualifying employee before the end of the period of 3 years, he shall be liable to refund the total allowance that has been paid to him, in respect of that qualifying employee.

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.

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 to16 30 on working days to assist employers.

Financial Support to Business Operators following increase in price of “Diesel” - Registration

• Communique (16.10.23)

Application to register and submit bank details to benefit from financial support following increase in price of “Diesel”

 Click Here – Application to register and submit bank details to benefit from financial support following increase in price of “Diesel”

As a relief measure to the recent increase in retail price of Gas Oil (Diesel), the Government of the Republic of Mauritius has decided to provide a financial support of Rs. 5 per litre of “Diesel” consumed to certain categories of persons in business.

The financial support is effective as from 07 October 2023. The Mauritius Revenue Authority (MRA) has been entrusted the responsibility to effect payment of Rs 5 for each litre of “Diesel” consumed by the following categories of businesses:

Eligible Business Operators

Method of application

• Eligible business operators are required submit a one-time registration where bank account details should be provided so that the MRA can effect the payment after necessary bank account validation.

• Eligible business operators are required to log in with Tax Account Number (TAN) and same password used for the filing of Corporate or Income Tax returns.

• In case you do not have the required password, you may retrieve same from MRA website by clicking on the applicable “shortcut” available on that login page.

Bank Account Details

The bank account details provided on registration will be used to effect payment by the MRA. Where there is a change in the bank account, business operators are required to contact the MRA by sending an email on This email address is being protected from spambots. You need JavaScript enabled to view it..

Records, documents and receipts/invoices required to be kept by business operators

Business operators are requested to keep:

• the original receipt/invoice, in chronological order, in respect of “Diesel” purchased;

• records with respect to “Diesel” delivered by “Filling Stations” directly in motor vehicles or in bulk

• records of Registration Number of vehicles or other machines/equipment in which “Diesel” purchased in bulk was used.

• records of “Diesel” used for private purposes.

Electronic Filing of ATDR Application

MRA is providing a facility to submit ATDR application electronically.

You may also refer to Guidelines for ATDR

General Information for Electronic Filing of ATDR application:

To use the e-filing 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 ATDR application electronically and wish to amend your application, please submit an ATDR application form downloadable from our website or available at MRA Service Counter, Ehram Court.

1. Filing of ATDR application

   1. Enter your TAN and Assessment Number, click on "OK".

   2. Your TAN and Name will automatically appear on the application 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.

   3. Ensure that you have all the required information before you begin. While filling the ATDR application, please insert a valid e-mail address in order to obtain an acknowledgment confirming that your ATDR application has been received by MRA for further processing.

   4. The detailed grounds of dissatisfaction have to be specified in the ATDR application form. Alternatively a copy of the notice of objection / appeal may also be attached electronically to the ATDR application form.

   5. You may wish to print a copy before submitting the ATDR application online.

   6. After submission, you may print the acknowledgement confirmation for recording purposes.

        Click here for the Electronic Filing of ATDR Application

2. 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 contact the ATDR Secretariat on the following:

   The Secretariat
   ATDR Panel
   Mauritius Revenue Authority
   Level 10, Ehram Court, Cnr. Mgr Gonin & Sir Virgil Naz Streets, Port Louis
   Phone No.: 207 6000 | Fax No.: 207 6041
   Email: This email address is being protected from spambots. You need JavaScript enabled to view it.