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Advance Payment System (APS)
FAQs : Advance Payment System (APS) What is Advance Payment System (APS)? Who is liable to APS? What is the obligation to file APS Statement? What is an APS Quarter? What is the due date for the...
https://www.mra.mu/faqs/aps -
APS Online
Advance Payment System (APS) Online Click Here for e-Filing of APS Statement Click here to log into Company Portal Click here for e-Payment General Information for Electronic Filing of APS...
https://www.mra.mu/eservices1/corporate/aps-online -
MRA Videos
à exiger un reçu aupres des commerçants Mieux comprendre la TVA Deferment of Tax Payment (APS/CPS) Renewal of Tax Arrears Settlement Scheme (TASS) (04 December 2020) Tax Arrears Settlement Scheme...
https://www.mra.mu/media1/videos -
Corporate - eServices
Corporate Company & Trust Return Statement of Donation Advance Payment System (APS) Online Renewal of Licences for Alcoholic Products Monthly PAYE / CSG / NSF Return Monthly PAYE / NPF / NSF Return...
https://www.mra.mu/eservices1/corporate -
Tax Calendar
year ends in February 2024. Tax on winnings** By Wednesday 31st July Electronic submission of APS statement and Payment of Tax by companies for quarter ending 30 April 2024. Electronic submission of...
https://www.mra.mu/important-dates -
Archived Incentive Schemes
Schemes 2022 Tax Arrears Settlement Scheme (TASS) 2022 Application Form Deferment of Tax Payment (APS / CPS) and Renewal of Tax Arrears Settlement Scheme (TASS) (06.11.20) Incentive Schemes 2019...
https://www.mra.mu/media1/publications/incentive-schemes -
Statement of Practice / Practice Note
30-Mar-10 SP 04/10 Claim forForeign Tax Credit 02-Jun-09 SP 02/09 Due date Submission of return / APS 30-Nov-07 SP 01/07 Annex to Statement of Practice Taxation of gains from sale of shares or other...
https://www.mra.mu/taxes-duties/statement-of-practice-practice-note -
Communique 2020
of 2020 Sale of Abandoned / Unclaimed Goods by Public Tender (11.11.20) Deferment of Tax Payment (APS / CPS) and Renewal of Tax Arrears Settlement Scheme (TASS) (06.11.20) Sale of Abandoned /...
https://www.mra.mu/media1/communique-2020 -
Small and Medium Enterprises (SMEs) - Introduction
during the preceding year and effect payment of tax, if any. Company Advance Payment System (APS) AnAPS statement should be submitted to the Director-General by every company where, in respect of...
https://www.mra.mu/28-sme-corner/252-small-and-medium-enterprises-smes-introduction -
Downloadable Forms
Income Tax EDF 2024 / 25 Individual Returns Company & Others Pay As You Earn APS Form Housing Estate Registration VAT VAT Forms VAT Circulars Others Training Levy Personal Data Change Application...
https://www.mra.mu/downloadable-forms -
Business
Source (TDS) List of Companies not submitting returns Corporate Taxation Advance Payment System (APS) International Taxation Large Taxpayer Self-Employed Self Employed / Current Payment System (CPS)
https://www.mra.mu/corporate-taxation -
FAQs - Income Tax
for PAYE Employee Advertising Structure Fee Tax Deduction at Source (TDS) Advance Payment System (APS)
https://www.mra.mu/faqs/income-tax -
Corporate Taxation
Doubt on Interpretation Return / Amended Return Due dates for submission of Annual Return & APS Statement and Payment of tax Penalties and Interest Persons subject to Corporate Income Tax Companies,...
https://www.mra.mu/taxes-duties/corporate-taxation