Assuming levy is required, the following results were found.

  • Solidarity Levy

    Solidarity Levy (SL) - Abolished as from 01 July 2023 An individual whose leviable income exceeds Rs 3 million is liable to a solidarity levy which is calculated at the rate of 25% of the leviable...

    https://www.mra.mu/index.php/individuals/solidarity-levy

  • Monthly PAYE / CSG / NSF Return

    The implications of such payments with respect to the application of PAYE, CSG, NSF, Training Levy and CSG Income Allowance are as follows – PAYE PAYE shall be applicable for the month of December...

    https://www.mra.mu/index.php/eservices1/individual/monthly-paye-csg-nsf-return

  • VAT - Special Levy on Banks

    Liability to special levy on Banks Every bank shall be liable to pay to the Director-General a special levy on its leviable income derived in every accounting period at the rate of 5.5 per cent....

    https://www.mra.mu/index.php/eservices1/vat-eservices/vat-special-levy-on-banks

  • Training Levy - Charitable Institution

    Charitable Institution Election to pay training levy Following changes brought to The Human Resource Development Act through the FA 2022, a charitable institution may irrevocably elect to pay the...

    https://www.mra.mu/index.php/downloadable-forms/training-levy

  • Pay As You Earn (PAYE)

    of tax Cumulative PAYE System Remittance of PAYE withheld Letter to Employers Solidarity Levy What is PAYE? Pay As You Earn (PAYE) is a system whereby employers are required to withhold tax from the...

    https://www.mra.mu/index.php/employers/paye

  • NPF / NSF Contributions

    NPF / NSF Contributions and Training Levy Guide to Employers on Pension Contributions (NPF / NSF and Training Levy) Obligation to pay contributions Contribution Rates Wages or salaries on which...

    https://www.mra.mu/index.php/employers/npf-nsf-contributions

  • Stakeholders Notice

    - Helmets (01.07.15) Notice - Implementation of Budgetary Measures 2015-16 on Iron Bars and MID Levy (30.06.15) Notice - New CPC 40XDP, 40XRP, 47XDP and 47XRD (04.06.15) Notice - New CPCs : Excise...

    https://www.mra.mu/index.php/customs1/notice-to-stakeholders

  • Legislations

    The Human Resource Development Act 2003 insofar as it relates to the collection and recovery of levy - Added by [Act No. 4 of 2017] 'Courtesy: Website of the Supreme Court of Mauritius' The Income...

    https://www.mra.mu/index.php/legislations1

  • Income Tax Guides

    e-Filing Guide for Self-Employed Assistance Scheme (SEAS) (Other than Tourism Sector) Covid Levy Guide FAQs : Advertising Structure Guide to Employers on Pension Contributions (NPF / CSG / NSF and...

    https://www.mra.mu/index.php/media1/publications/income-tax

  • Customs Forms

    3 Request for examination of goods MRA/CUS/GEN/Form 7 Application form for CO2 levy or rebate MRA/CUS/ASS/SHV/Form 1 Acknowledgement Receipt for shipment of Goods MRA/CUS/SO/PO/Form 10 Application...

    https://www.mra.mu/index.php/downloadable-forms/customs-forms

  • Tax Calendar

    deducted (other than through electronic). Electronic Gaming Returns* for June 2024. VAT Special Levy on Banks whose accounting year ends in February 2024. Tax on winnings** By Wednesday 31st July...

    https://www.mra.mu/index.php/important-dates

  • CTASS 2024

    for the financial year 2024/2025 and extended to the Contributions arrears (NPF/NSF/Training Levy/CSG). Application to join the scheme shall be made online on or before 31 March 2025 . Communiqué :...

    https://www.mra.mu/index.php/eservices1/ctass

  • Downloadable Forms

    Pay As You Earn APS Form Housing Estate Registration VAT VAT Forms VAT Circulars Others Training Levy Personal Data Change Application for TAN Employer Registration Form Objection Form Large...

    https://www.mra.mu/index.php/downloadable-forms

  • Mandate & Vision

    Fees Passenger Solidarity Fees Environment Protection Fees Advertising Structure Fee Special Levy on Banks Special Levy on Telecommunications Companies Fees payable in respect of several licences &...

    https://www.mra.mu/index.php/about-us1/mandate-vision

  • VAT - eServices

    Added Tax (VAT) VAT Return Statement of Information for VAT exempt body or person VAT - Special Levy on Banks VAT - Application for Refund of VAT on Residential Building / Apartment or House

    https://www.mra.mu/index.php/eservices1/vat-eservices

  • Annual Contribution - Household

    to the National Pension Fund (NPF), National savings Fund (NSF), HRDC Training Levy and Recycling Fee. As from 01 September 2020, the Contribution Sociale Généralisée (CSG) replaces the National...

    https://www.mra.mu/index.php/eservices1/individual/annual-contribution-household

  • Individual Taxation

    Income Support Negative Income Tax (NIT) Special Allowance - Employees Fringe Benefits Solidarity Levy Reliefs, Deductions & Allowances Exempt Income Employment Penalty & Interest Foreign Income...

    https://www.mra.mu/index.php/individual1

  • Commercial Importers

    to imported or manufactured goods as per Part 1 A of the First Schedule to the Excise Act. MID Levy A MID levy shall be chargeable on the excisable goods specified in Part II of the First Schedule,...

    https://www.mra.mu/index.php/customs1/import/commercial-importers

  • Newly Registered Taxpayer

    for Newly Registered Taxpayer Guide to Employers on Pension Contributions (NPF / NSF and Training Levy) Guide on Pay As You Earn (PAYE) Tax Basics for Newly incorporated Companies Starting Business...

    https://www.mra.mu/index.php/sme-corner/newly-registered-taxpayer

  • Small and Medium Enterprises (SMEs) - Introduction

    you have to register as an employer and submit the following: Monthly PAYE / CSG / NSF / Levy Returns ( If you have less than 10 employees , Mobile App developed by MRA can be downloaded from Google...

    https://www.mra.mu/index.php/28-sme-corner/252-small-and-medium-enterprises-smes-introduction

Results 1 - 20 of 26
External Links : CATA |  ATAF |  WCO  |  Trade Obstacles Alert | Mauritius Trade Easy