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Annual TDS Return
Annual Tax Deduction at Source (TDS) Statement Income year ended 30 June 2025 Who should file Annual TDS Statement? Every Payer who, in respect of any month of the above income year: has submitted...
https://www.mra.mu/index.php/eservices1/corporate/annual-tds-return -
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...
https://www.mra.mu/index.php/eservices1/individual/cps -
Monthly PAYE/NPF/NSF Return
Monthly PAYE / NPF / NSF Return (Prior September 2020) Following amendments brought under the Business Facilitation Act 2017, the MRA has been entrusted the function of collection of...
https://www.mra.mu/index.php/eservices1/corporate/monthly-paye-npf-nsf-return -
e-Objection
Electronic Filing of Objection MRA is providing a facility to submit a Notice of Objection electronically. You may also refer to Guidelines for Objection . General Information for Electronic Filing...
https://www.mra.mu/index.php/eservices1/e-objection -
Monthly Contribution
Monthly Contribution for pay period prior December 2017 Circular Letter to Employers (NPF and NSF contributions) For pay period prior December 2017, employers will have to submit, on a monthly...
https://www.mra.mu/index.php/11-e-services/68-monthly-contribution -
Statement for Special Allowance - Employers
Statement by employers regarding Special Allowance for their respective eligible employees Click here to file your statement for Special Allowance The National minimum wage payable to a full time...
https://www.mra.mu/index.php/eservices1/corporate/statement-for-special-allowance-employers -
Communique 2019
Communiqué / Press Release at MRA for the Year 2019 Click on the links below to view the documents: Press Release : Seizure of heroin worth Rs. 17 million (24.12.19) Renewal of licences for sale of...
https://www.mra.mu/index.php/media1/communique-2019 -
Advance Payment System (APS)
at the option of the company, at the rate of 15% on the chargeable income or 3% on chargeable income attributable to export arrived at under either Method A or Method B . The amount of TDS to which...
https://www.mra.mu/index.php/faqs/aps -
PAYE Employee
FAQs for PAYE Employee What is PAYE? Who is an employee? Are all employees subject to PAYE? What are emoluments? What are fringe benefits? Are all emoluments taxable? How does PAYE operate? What...
https://www.mra.mu/index.php/12-media-centre/95-paye-employee -
PAYE Employer
of income tax can only be made by the MRA on submission by the employee of his return of income at the end of the income year. In no circumstances can an employer refund part or whole of the amount...
https://www.mra.mu/index.php/12-media-centre/96-paye-employer -
Self Employed
Self Employed / Current Payment System (CPS) Who is a self-employed? A self-employed person is one who does not have a contract of employment and who derives income from any trade, business or...
https://www.mra.mu/index.php/individuals/self-employed -
Employee Declaration Form (EDF)
Employee Declaration Form (EDF) What is an EDF? Why and when to submit an EDF? Use made by employers on receipt of EDF EDF 2025 / 26 What is an EDF? An EDF is a Declaration Form claiming the...
https://www.mra.mu/index.php/employers/edf -
Tax Deduction at Source (TDS)
Tax Deduction at Source (TDS) Circular - Annual TDS Return for the year ended 30 June 2016 Template of Annual TDS Return E-File Specifications for Annual TDS Return Specimen format of Statement of...
https://www.mra.mu/index.php/downloadable-forms/tax-deduction-at-source -
Commercial Importers
Commercial Importers Customs Requirements for Clearance of Imported Goods Clearances and Permits Valuation Exchange Rates Duty Trade Marks and Copyrights Counterfeiting and Piracy Authorised...
https://www.mra.mu/index.php/customs1/import/commercial-importers -
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...
https://www.mra.mu/index.php/downloadable-forms -
Annual Contribution - Household
Annual Contribution Return for Private Household (Domestic service) Employers Following amendments brought under the Business Facilitation Act 2017, the MRA has been entrusted with the function of...
https://www.mra.mu/index.php/eservices1/individual/annual-contribution-household -
Tax Calendar
JANUARY 2026 By Wednesday 14 th January Payment of Rum and Liquor Licence for the year 2026. By Thursday 15 th January Payment of advertising structure fee for the first quarter of year 2026....
https://www.mra.mu/index.php/important-dates -
Contribution Sociale Généralisée (CSG)
Contribution Sociale Généralisée (CSG) What is it all about? The Contributions How to file? Deadline Circular Letter to Employers Contribution Sociale Généralisée (CSG) : Self-Employed (16.08.21)...
https://www.mra.mu/index.php/business/csg -
Statement of Financial Transactions
Statement of Financial Transactions (SFT) Income year ended 30 June 2025 Subject to section 123D(1) of the Income Tax Act, every bank or non-bank deposit taking institution under the Banking Act...
https://www.mra.mu/index.php/eservices1/corporate/statement-for-financial-transactions -
Statement of Foreign Currency Transactions
Statement of Foreign Currency Transactions (SFX) Income year ended 30 June 2025 Every bank or person holding a money changer licence or exchange dealer licence under the Banking Act shall submit to...
https://www.mra.mu/index.php/eservices1/corporate/statement-of-foreign-currency-transactions






