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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 -
VAT Circulars
VAT on supplies made to Export Enterprises (VAT at importation, Repayment of VAT) Solidarity Levy (Liability to Solidarity Levy, Payment of Solidarity Levy, Adjustment, Late payment of levy)
https://www.mra.mu/index.php/downloadable-forms/vat/vat-circulars -
New Employer
and Social Benefits Act 2021, National Savings Fund Act (NSF contributions), Training Levy under the Human Resource Development Act and PAYE tax deducted under Income Tax Act. Following the...
https://www.mra.mu/index.php/employers/new-employer -
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 -
Monthly Contribution
to use the Direct Debit facility put in place to pay their NPF/NSF contributions, HRDC Training Levy and the Recycling Fee (RCF) directly from their bank account. Employers should fill-in a PLACH...
https://www.mra.mu/index.php/11-e-services/68-monthly-contribution -
Monthly PAYE/NPF/NSF Return
to the National Pension Fund (NPF), National Savings Fund (NSF), HRDC Training Levy and Recycling Fee. As from 1st January 2018, employers are required to submit all returns and effect payments in...
https://www.mra.mu/index.php/eservices1/corporate/monthly-paye-npf-nsf-return -
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






