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.
The chargeable income for a quarter in the income year ending 30 June 2017 should be computed by reference to the chargeable income, net income and the total net income of the preceding income year as follows:
25/100 X Chargeable Income X Net Income falling under CPS/Total Net Income
Compute the gross income derived in the CPS quarter and deduct therefrom the expenses incurred in the production of that gross income.
No document need to be submitted if you file electronically, but ensure that all required information are inserted. While filing the CPS statement, please insert a valid e-mail address in order to obtain an acknowledgement confirming that your statement has been received by MRA for further processing. Only one CPS statement for the Quarter ended 30 September 2016 can be submitted. In case you wish to amend your CPS Statement, kindly phone on our hotline 207 6010 or call at MRA service counter, Ehram Court, Port Louis.
Mode of Payment
- Cash or Cheque
At MRA Counters, Ehram Court, Cnr Sir Vigil Naz & Mgr Gonin Streets, Port Louis. Opening hours are 9.00 hrs to 15.30 hrs. Payment at counter from Monday to Friday may be made by cash or cheque. Please ensure you have your Tax Account Number (TAN) and the amount of tax. Please write your name, TAN, the amount of tax to be paid while effecting payment.
- Direct Debit
To make use of this payment facility, you should fill in a "Direct Debit Application Form" available here or MRA Service Counter and send it to MRA Head Office by 19 December 2016 at latest (office hours) for onward processing to your bank. Taxpayers, who have already availed themselves to this payment facility, need not fill in a new "Direct Debit Application Form".
- Internet Banking
Payment can be effected through Internet Banking via the following banks: Afrasia Bank, Bank One, Barclays bank, HSBC, MCB, Mau Bank, SBI and SBM.
Note: For internet banking facility you should register with your bank.
- Automatic Teller Machine (ATM) of State Bank of Mauritius Ltd (SBM)
Taxpayers having an account at the State Bank of Mauritius Ltd (SBM) may pay the income tax due by using the ATM service of the bank. For more information you may visit SBM website: http://www.sbmgroup.mu
- By Post
Cheques drawn to the order of the Director General MRA crossed "MRA A/C" or "Account Payee Only" may be sent by post and should reach MRA on 28 December 2016 at latest. Please write your name, Tax Account Number (TAN), the amount of tax on verso of Cheque. Under no circumstances should bank notes / coins be inserted in envelope for payment of tax.
Taxpayers may pay their income tax due by SMS using Orange Money Service. For more information please visit Orange website : http://www.orange.mu
- Credit Card
Payment of tax by Credit Card is available where the tax payable does not exceed Rs 25,000.
We accept mastercard / Visa for payment of CPS.
- Due Date
The CPS Statement for the quarter ended 30 September 2016 should be submitted at latest on 28 December 2016.
Change in Personal Data
To change your address and personal data, log in using your Tan and Password in the taxpayer portal and go to Menu Taxpayer Profile and choose Menu Edit profile.
For further information you may call at the Customer Service Desks on ground floor, Ehram Court, Corner Mgr Gonin & Sir Virgil Naz Streets, Port Louis or phone on our Hotline 207 6010.