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MRA Videos
season 2021 Pa bliye! Demann ou recu... (10 December 2020) Ki informations bizin ena lor enn VAT invoice (recu)? Verifie ou recu apres sak achat ki ou fer dan enn commerce ki VAT Registered! Kifer...
https://www.mra.mu/index.php/media1/videos -
Customs Forms
5 Requisition to Ship Stores Under Bond Customs Reg/1st Schedule/Form 19 Articles in Private Possession of the Master, Officers and Crew Customs Reg/1st Schedule/Form 24A Bond for Warehousing of...
https://www.mra.mu/index.php/downloadable-forms/customs-forms -
Voluntary Disclosure Settlement Scheme (VDSS) 2025
Income Tax Year of assessment 2024-2025 and any prior years of assessment; For Value Added Tax (VAT) Taxpayers submitting monthly VAT returns Taxable period ended 30 April 2025 and any prior taxable...
https://www.mra.mu/index.php/eservices1/voluntary-disclosure-settlement-scheme-vdss-2025 -
Fair Share Contribution (FSC) Statement
having supplies exceeding MUR 24 million or that are required to be registered under the VAT Act and having a chargeable income exceeding MUR 24 million in an accounting year shall be liable to the...
https://www.mra.mu/index.php/eservices1/corporate/fair-share-contribution-fsc -
Legislations
Tax Act - Amended by [Act No. 4 of 2006] (consolidated version) Value Added Tax Regulations 1998 VAT (Solidarity Levy) Regulations 2006 VAT e-Invoicing Reg. 2023 Finance Acts The Finance Act 2025...
https://www.mra.mu/index.php/legislations1 -
Communique 2025
of Abandoned / Unclaimed Goods by Public Tender - Quotation No. QUO202513 (17.09.25) Compulsory VAT Registration: Change in VAT Registration Threshold Holder of Pleasure Craft Licence (12.09.25)...
https://www.mra.mu/index.php/media1/communique-2025 -
Communique 2024
Allowance 2024 (24.12.24) Deadline for Filing of Returns & Statements & Payment of Income Tax and VAT (17.12.24) Deadline for Renewal of Licences for Sale of Beer, Rum, Liquor & Alcoholic Products...
https://www.mra.mu/index.php/media1/communique-2024 -
e-Invoicing
or, other than those in (a) above who work for the in-house ICT department of a public or private organisation using an EBS for issuing invoices or receipts. Phase 2 Economic Operators must, after...
https://www.mra.mu/index.php/e-invoicing -
Communique 2023
the year 2024 (18.12.23) Deadline : Filing of Returns & Statements & Payment of Income Tax and VAT (15.12.23) Tax Arrears Settlement Scheme (TASS) : Deadline (11.12.23) Financial Support to Business...
https://www.mra.mu/index.php/media1/communique-2023 -
Communique 2022
to view the documents: Communiqué Filing of Returns & Statements & Payment of Income Tax and VAT (24.12.22) Tax Arrears Settlement Scheme (14.12.22) e-Invoicing System (14.12.22) Renewal of Licences...
https://www.mra.mu/index.php/media1/communique-2022 -
Communique 2021
e-Procurement System (01.10.21) Sale of Abandoned / Unclaimed Goods by Public Tender (30.09.21) VAT Refund on Residential Building: Online Application (28.09.21) Sale of Abandoned / Unclaimed Goods...
https://www.mra.mu/index.php/media1/communique-2021 -
Communique 2020
of Finance (17.09.20) Refund of Income Tax : Fake Request for Bank Account Number (16.09.20) VAT on preparation of 'boulettes' (13.09.20) Sale of Abandoned / Unclaimed Goods by Public Tender...
https://www.mra.mu/index.php/media1/communique-2020 -
Small and Medium Enterprises (SMEs) - Introduction
tax returns. Paying the correct amount of tax. Duly registered for the purpose of Income Tax and VAT. Benefits of being compliant are : Efficient and effective management of your business...
https://www.mra.mu/index.php/28-sme-corner/252-small-and-medium-enterprises-smes-introduction -
Communique 2016
& VLDS Winners Sale of Abandoned / Unclaimed Goods by Public Tender (07.11.16) Winners of the MRA VAT Lucky Draw 2016 - Third Quarter (28.10.16) Winners of the E-Filing Lucky Draw 2016/17 (28.10.16)...
https://www.mra.mu/index.php/12-media-centre/249-communique-2016 -
Communique 2017
(07.11.17) Sale of Abandoned / Unclaimed Goods by Public Tender (31.10.17) Winners of the MRA VAT Lucky Draw Scheme (VLDS) 2017 - Third Quarter (31.10.17) List of Winners of the Taxpayer...
https://www.mra.mu/index.php/12-media-centre/248-communique-2017 -
Communique 2018
Indicative Procurement Plan for Financial Year 2018-2019 (01.11.18) List of winners of the MRA VAT Lucky Draw Scheme - Third Quarter of 2018 (31.10.18) List of winners of the Taxpayer Satisfaction...
https://www.mra.mu/index.php/12-media-centre/247-communique-2018 -
Archived Incentive Schemes
(20.03.24) - Tax Arrears Settlement Scheme (25.07.23) Alternative Tax Dispute Resolution (ATDR) VAT Refund Scheme on Residential Building or Apartment VAT Refund Scheme for agro-industrial,...
https://www.mra.mu/index.php/media1/publications/incentive-schemes -
Frequently Asked Questions (FAQs)
Income Tax VAT Large Taxpayer Customs
https://www.mra.mu/index.php/faqs -
Fiscal Investigations
assessment atany time. Similarly, under Section 28A and Section 37(3) of the Value Added Tax Act (VAT Act), the DG shall not make any assessment in respect of a period before 4 years preceding the...
https://www.mra.mu/index.php/about-us1/fiscal-investigations -
Individual - eServices
Submission of CSG / Social Contribution return for Self-Employed Monthly PAYE / CSG / NSF Return VAT - Application for Refund of VAT on Residential Building / Apartment or House PLACH Direct Debit...
https://www.mra.mu/index.php/eservices1/individual






