Voluntary Disclosure for Small and Medium Enterprises (SMEs)


SMEs who fall within the definition of Section 28(18) of the Mauritius Revenue Authority Act may avail themselves of the Voluntary Disclosure for Small and Medium Enterprises to regularise their tax affairs.

An eligible SME who makes a voluntary disclosure of -

  1. undeclared or under-declared income in respect of year of assessment 2017-2018 and any preceding years of assessment; or
  2. undeclared or under-declared taxable supplies for taxable period ended 30 June 2018 and any preceding taxable periods

will benefit from a full waiver of penalty and interest provided he satisfies the conditions laid down.

The scheme is operational up to 29 November 2019.

  1. For SMEs who have not submitted / have already submitted a return
  2. For SMEs whose case is under objection or appeal

    "Click here to make a Voluntary Disclosure"

  3. For SME who is not registered for income tax

    "Click here to apply for a Tax Account Number"

For VAT registration, kindly contact the registration unit of MRA.

Upon receipt of Tax Account Number/being VAT registered the person is required to follow procedures at step 1 above.