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Return of Dividends
Return of Dividends Return of Dividends relates to a return required to be submitted by companies which pay a dividend exceeding 100,000 rupees to an individual, société or succession in a year showing the following information: the name and surname of every shareholder the NIC number of every shareholder or, in the case of a non-citizen, the identification number issued to him by the immigration officer; and the amount of dividend paid. The file containing the required information can be...
https://www.mra.mu/index.php/eservices1/corporate/return-of-dividends -
CPS Online
CPS Online Notes to CPS Click Here for e-Filing of CPS Statement 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 . Method 1 The chargeable income for a quarter in the income year ending 30 June 2025 should be computed by reference to the chargeable income, net...
https://www.mra.mu/index.php/eservices1/individual/cps -
Company & Trust Return
Company Return (IT Form 3 & IT Form 4) Electronic Filing of Annual Return of Income All companies including non-resident société and trust are required to submit an annual return of income, unless a declaration of not in operation has been submitted, and effect payment of tax, if any, electronically. As from the year of assessment 2022-2023, the company return ‘IT Form 3F’ is no longer available. As such, Global Business Corporations are required to file the ‘IT Form 3’ return. The filing can...
https://www.mra.mu/index.php/eservices1/corporate/company-trust-return -
Char S
Siva Soopramaniar Kovil Sivananda Healing Association Small Step Matters Ltd Social Circus Of Cité La Chaux Ltd Social Islamic Welfare Group Société De St. Vincent De Paul Societé D'Entraide Et De Bienfaisance De La Communauté Française Societe Des Filles De Marie De St Denis Societe Ishaat E Islam Societe Islamique Des Mascareignes Et De L'Ocean Indien Society For Aid To Children Inoperable In Mauritius Society For The Welfare Of The Deaf Society Of Trust And Estate Practioners (Mauritius)...
https://www.mra.mu/index.php/10-taxes/39-char-s -
Overview of Taxes
Overview of Taxes The taxes administered by MRA are all on a self-assessment system. Under that system, persons liable to pay the relevant tax or duty have to submit declarations at the end of specified periods and pay the tax, if any in accordance with the declarations. Where the Director-General is not satisfied with the declaration or has reason to believe that a person liable to tax has not submitted a declaration, the cases are selected for audit or investigation and appropriate action...
https://www.mra.mu/index.php/taxes-duties/overview-of-taxes