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Communique 2016
Tender (07.10.16) Press Release: Director-General MRA, elected Vice-Chairman of the African Tax Administration Forum (ATAF) (07.10.16) Extended Delay: Individual Income Tax Return 2016 - 2017...
https://www.mra.mu/index.php/12-media-centre/249-communique-2016 -
APS Online
here for e-Payment General Information for Electronic Filing of APS statement and Payment of Tax : Ensure that you have all the required information including your login and password before you...
https://www.mra.mu/index.php/eservices1/corporate/aps-online -
CSG School Allowance
a citizen of Mauritius; a resident in Mauritius in accordance with section 73(1)(a) of the Income Tax Act; and have reached the age of 3 years and have not reached the age of 10 years as at 1 July...
https://www.mra.mu/index.php/eservices1/financial-assistance/csg-school-allowance -
Amendment of Return
– Company and Trust (IT Form 3 & IT Form 3F) A return is considered to be an amended one when a taxpayer is submitting his return after having submitted a return for the same Year of Assessment. The...
https://www.mra.mu/index.php/eservices1/corporate/amendment-of-return -
PAYE Employer
calculate PAYE on arrears of salary? What if an employer does not withhold the correct amount of tax? What if an employee insists for no tax to be withheld from his salary? Can an employer refund...
https://www.mra.mu/index.php/12-media-centre/96-paye-employer -
Fringe Benefits
Fringe Benefits What are fringe benefits? Are fringe benefits taxable? Types and valuation of fringe benefits subject to PAYE? Value of fringe benefits effective as from 1st January 2014 What are...
https://www.mra.mu/index.php/employers/fringe-benefits -
Allowances - Household & Personal Effects
stove, heater, perambulator and similar articles for domestic use. What is the rate of duty and taxes payable? Household and personal effects are not liable to any duty or tax when cleared by...
https://www.mra.mu/index.php/13-customs/156-allowances-household-personal-effects -
Individual - eServices
Individual Income Tax e-Filing : Season 2024 File and Pay Retrieve your TAN Retrieve your Password Application for TAN Individual Registration and Submission of CSG / Social Contribution return for...
https://www.mra.mu/index.php/eservices1/individual -
VAT - Special Levy on Banks
for E-Filing of special levy on banks The due date for submission of the return and payment of tax is 5 months from the end of the accounting period. E-Filing of VAT special levy on banks Form Click...
https://www.mra.mu/index.php/eservices1/vat-eservices/vat-special-levy-on-banks -
Monthly / Annual CSG return for Self-Employed Individual
a medical service provider, a project manager, a property valuer, a quantity surveyor, a tax adviser or any other individual carrying out similar type of activity or a person in business or carrying...
https://www.mra.mu/index.php/eservices1/individual/csg-return-self-employed-individuals -
Maternity Allowance
- a citizen of Mauritius; resident in Mauritius in accordance with Section 73(1)(a) of the Income Tax Act; and has reached her third trimester of pregnancy on or after 07 June 2024 but on or before...
https://www.mra.mu/index.php/eservices1/financial-assistance/maternity-allowance -
e-Filing Service Centre
Revenue Authority (MRA) has made available facilities for approved service centres to file tax returns electronically on behalf of taxpayers. Statement of Procedure (link-annex1) Application Form...
https://www.mra.mu/index.php/10-taxes/16-e-filing-service-centre -
FAQs Travellers
a temporary period? Can I bring prescription medicine when I come on holiday? Can I claim back taxes I have paid overseas? Can I get refund of duty and VAT on purchases which I take overseas with...
https://www.mra.mu/index.php/13-customs/159-faqs-travellers -
Corporate - eServices
Fund (PRGF) Declaration of Company not in operation Statement for Special Allowance - Employers Tax Clearance Certificate Amendment of Return Goods & Services Statement Recycling Fee Monthly TDS...
https://www.mra.mu/index.php/eservices1/corporate -
e-Assistance
e-Assistance: Income Tax / CSG returns MRA e-Assistance is an electronic service for taxpayers to reserve a time slot on a particular day for assistance to file Income Tax / CSG returns. The...
https://www.mra.mu/index.php/eservices1/e-assistance-income-tax-csg-returns -
Pregnancy Care Allowance
a citizen of Mauritius; a resident in Mauritius in accordance with section 73(1)(a) of the Income Tax Act; and has completed the 6 th medical checkup during the period 07 June 2024 to 30 June 2025...
https://www.mra.mu/index.php/eservices1/financial-assistance/pregnancy-allowance -
Peer Review
Phase 1 and 2 peer review by the Global Forum on Transparency and Exchange of Information for Tax purposes. The report of the review was published in January 2011. Click here to view document . All...
https://www.mra.mu/index.php/taxes-duties/mauritius-peer-review -
FAQs - Large Taxpayer
FAQs - Large Taxpayer Who is a large taxpayer? Is a taxpayer required to inform the MRA when its gross annual income has exceeded the threshold of Rs 100 million? Does an entity cease to be a large...
https://www.mra.mu/index.php/faqs/large-taxpayer -
Employee Declaration Form (EDF)
bedridden next of kin under the National Pensions Act. The exemption of Rs 325,000 granted to a taxpayer in respect of self has been replaced by a tax rate of 0 per cent applicable on the first Rs...
https://www.mra.mu/index.php/employers/edf -
Private Importers
yourself at MRA, Customs. For registration purposes,you will need to provide Customs with: Tax Account Number (TAN) Certificate of Incorporation, in case of a company Business Registration Number...
https://www.mra.mu/index.php/customs1/import/private-importers