Assuming vat is required, the following results were found.

  • Communique 2017

    to the Guidance Notes on the Implementation of CRS (13.11.17) Negative Income Tax (11.11.17) Sale of Abandoned / Unclaimed Goods by Public Tender (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 Satisfaction Survey (TSS) 2017 (31.10.17) Sale of Abandoned / Unclaimed Goods by Public Tender (24.10.17) Press Release : Negative Income Tax - Onsite Registration...

    https://www.mra.mu/index.php/12-media-centre/248-communique-2017

  • Communique 2018

    president of the Commonwealth Association of Tax Administrators (CATA) - (12.11.18) Sale of Abandoned / Unclaimed Goods by Public Tender (07.11.18) 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 Survey (TSS) 2018 (31.10.18) VAT Lucky Draw Scheme (VLDS) - 31.10.18 Sale of Abandoned / Unclaimed Goods by Public Tender (31.10.18) Reminder : Filing of...

    https://www.mra.mu/index.php/12-media-centre/247-communique-2018

  • Archived Incentive Schemes

    (TASS) Leaflet Incentive Schemes 2023 Tax Arrears Settlement Scheme (TASS) 2023 Leaflet Communique : - Tax Arrears Settlement Scheme (TASS) : Deadline (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, fisheries, bakery, event organisers and music sector Incentive Schemes 2022 Tax Arrears Settlement Scheme (TASS) 2022 Application Form Deferment of Tax...

    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

    pay duty or tax arose, respectively. However, where a return of income has not been submitted or where fraud has been established, the DG may make an assessment at anytime. 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 last day of the taxable period unless the person has: demonstrated fraudulent conduct; wilfully neglected to comply with the VAT Act; not submitted a...

    https://www.mra.mu/index.php/about-us1/fiscal-investigations

  • Tax Calendar

    2025. Monthly return of Tax Deducted at Source (TDS) with regard to royalties, rent, payments to service providers, contractors & subcontractors and Payment of TDS deducted (other than through electronic). Electronic Gaming Returns* for June 2025. VAT Special Levy on Banks whose accounting year ends in February 2025. Tax on winnings**. By Thursday 31st July Electronic submission of APS statement and Payment of Tax by companies for quarter ending 30 April 2025. Electronic submission of return...

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

  • Downloadable Forms

    Income Tax EDF 2025 / 26 Individual Returns Company & Others 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 Taxpayer PLACH Direct Debit Mandate Form Customs Forms Environment Protection Fee (EPF) Tax Deduction at Source (TDS) CNP Application

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

  • Budget 2023/24

    Customs measures announced in the Budget 2023-24 presented by the Ministry of Finance, Economic Planning and Development on 02 June 2023. Communique Measures Announced in Budget Speech 2023 - 2024 : Personal Income Tax (08.06.23) Value Added Tax (VAT) : Implementation of Measures announced in Budget Speech 2023-24 (03.06.23) Notice to Stakeholders Implementation of Measures in the Budget Speech 2023-2024 (03.06.23) Notice Annex I Implementation of Resolution (02.06.23) Notice Resolution Budget...

    https://www.mra.mu/index.php/media1/budget-2023-24

  • Customs Verification

    activities (Money Laundering, Counterfeits , Terrorism Financing etc.) Temporary Export of Goods(Repairs, Exhibition & ATA Carnet) Goods sent for repairs, exhibition, and on Temporary Admission will be re-imported to Mauritius free of duty and VAT (except for repairs where the cost of repairs is subject to duty and/or VAT). For this reason verification is needed at the time of export to ensure that the exported goods are not altered or substituted at time of re-importation. Any alteration or...

    https://www.mra.mu/index.php/customs1/export/customs-verification

  • FAQs - Import

    is not an offence to import these goods but will be an offence if they are not declared. In this particular case, importers should liaise with their suppliers so as to include these items in the invoice. Customs will assess the value and duty and VAT will be claimed where applicable. What if I cannot submit my original trade documents at the time of importation? Will I be able to clear my goods? Normally customs requires all original trade documents with the BOE. However, when these documents...

    https://www.mra.mu/index.php/customs1/import/faq-s

  • Commercial Importers

    12 months of importation, you may qualify to enter the goods using a Temporary Import Entry. In this case you may be required to provide some form of security (such as a cash deposit or other approved security) to cover any Customs Duty and/or VAT pending re-export. The deposit will be fully refunded if the goods are re-exported within 12 months from the date of importation. Mauritius accepts the ATA carnet in lieu of security as a means of facilitating the temporary importation of commercial...

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

  • Private Importers

    Private Importers Clearance of Goods Temporary Imports (Temporary Admission) Customs Charges Refunds Clearance of Goods Imports Via Air or Sea Shipping companies, airlines, or freight forwarders and Courier Services will usually provide arrival papers (e.g Arrival Advice) around the time the shipment is due to arrive. You will be required to arrange any necessary permits from other agencies (such as agriculture, health, or veterinary services or permits for firearms from the Police...

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

  • Commercial Goods

    Commercial Goods If you are carrying commercial goods, goods for resale, or goods for use in your business, they will be subject to duty (where applicable) and VAT. These goods should be declared to Customs by proceeding through the Red Channel. The goods cannot be cleared at the Arrival Hall, they are sent to PATS Autonomous Section (under customs seal) where arrangements (Bill of Entry) are made for a Customs broker/ freight forwarder to clear the goods. This is done to eliminate...

    https://www.mra.mu/index.php/13-customs/149-commercial-goods

  • Customs Charges

    Customs Charges Calculation of Custom Charges Where applicable, Customs duty is levied on the transaction value of the goods (the price actually paid for them). Value Added Tax (VAT) of 15 percent is then calculated on the duty inclusive value. If the goods are not imported as accompanied baggage and there are freight and/or insurance charges, these costs will also form part of the value of the goods. Example Transaction Value of goods: Rs. 1000 Customs duty: 10% VAT: 15% Customs duty:...

    https://www.mra.mu/index.php/13-customs/147-customs-charges

  • Travellers - General Informations

    Travellers - General Information Arriving in Mauritius On Arrival Customs Charges Allowances Commercial Goods Import Restrictions Drug Offences Departing from Mauritius Goods for Export & Return Goods into other Countries Refund of VAT on purchase made in Duty Free Currency Declaration Household Effects and Personal Effects Allowances granted on Personal Effects Clearance Procedures When Customs Charges are payable Motor Vehicles Faqs from Travellers

    https://www.mra.mu/index.php/customs1/travellers

  • FAQs - Large Taxpayer

    How shall a large taxpayer submit its return? May a large taxpayer file for the same period both manual and electronic returns? Where should a large taxpayer apply for a Tax ruling? What shall a large taxpayer do if it wishes to be registered for VAT? What are the main functions of the Large Taxpayer Department? Who is a large taxpayer? A large taxpayer is a person whose annual gross income including exempt income for income tax purposes exceeds Rs 100 million. Is a taxpayer required to inform...

    https://www.mra.mu/index.php/faqs/large-taxpayer

  • Communique 2019

    Press Release : Seizure of heroin worth Rs 5,4 million at DHL warehouse (12.12.19) Press Advert : Sale of Abandoned / Unclaimed Gold Jewelry and Precious Stones by Public Tender (10.12.19) Filing of Returns & Statements & Payment of Income Tax and VAT (10.12.19) Supply. Delivery, Installation and Commissioning of X-Ray Scanners (10.12.19) Sale of Abandoned / Unclaimed Goods by Public Tender (10.12.19) Quotation 61 of 2019 Quotation 60 of 2019 Concessionary Scheme for Small and Medium...

    https://www.mra.mu/index.php/media1/communique-2019

  • Statement of Practice / Practice Note

    Claim forForeign Tax Credit 02-Jun-09 SP 02/09 Due date Submission of return / APS 30-Nov-07 SP 01/07 Annex to Statement of Practice Taxation of gains from sale of shares or other securities 30-Oct-06 Practice Note Reviewed on 18 January 2016 VAT Title Date Issued Reference Remarks VAT Exemption to the holder of a Public Service Vehicle (Taxi) Licence 04-Mar-20 VAT/SP 4/20 VAT treatment of input tax in respect of immoveable property (Section 21(7) and 7A of the VAT Act 03-Jul-14 VAT/SP 3/14...

    https://www.mra.mu/index.php/taxes-duties/statement-of-practice-practice-note

  • Mandate & Vision

    integrity and its contribution to our economic and social development. Our Mission To continually reform and modernise Revenue Administration in order to manage and operate an effective and efficient Revenue organisation comprising of highly motivated and skilled staff. Our Core Values Our Role The Mauritius Revenue Authority (MRA) is a body corporate, set up to manage an effective and efficient revenue-raising system. It administers and collects taxes due in Mauritius within an integrated...

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

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