Return of Succession

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Year of Assessment 2024-2025, 2023-2024, 2022-2023, 2021-2022 and 2020-2021

• Year of Assessment 2024-2025 relates to the income year 1 July 2023 to 30 June 2024

• Year of Assessment 2023-2024 relates to the income year 1 July 2022 to 30 June 2023

• Year of Assessment 2022-2023 relates to the income year 1 July 2021 to 30 June 2022

• Year of Assessment 2021-2022 relates to the income year 1 July 2020 to 30 June 2021

• Year of Assessment 2020-2021 relates to the income year 1 July 2019 to 30 June 2020

Notes to IT Form 9 (Link to Notes to Return)

• Year of Assessment 2024-2025

• Year of Assessment 2023-2024

• Year of Assessment 2022-2023

• Year of Assessment 2021-2022

• Year of Assessment 2020-2021

E-Filing of Succession Return (IT Form 9)

 Click Here for e-Filing 

General Information for Electronic Filing of Tax Return of Succession

• Taxpayers are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file their return.

• Kindly note that it is the taxpayer’s responsibility to file a true and correct return.

• Ensure that you provide your email address and telephone number as they will be used by MRA to communicate with you.

• Ensure that you have all the required information including TAN of all beneficiaries and TDS payers before you start filing. No documents need to be submitted if you file electronically but all required information must be inserted.

• On successful submission of your Succession Tax return, an acknowledgement ID will be displayed on your screen and followed by an email confirming same. If you have not received an acknowledgement ID, your submission is incomplete. Please take necessary actions to correctly submit your Succession Tax return.

• Only the first Succession Tax Form sent electronically will be processed. In case you wish to amend your return, please contact MRA Help Desk on 207 6000.

Deadline for e-filing of Succession Tax Return

The Succession Tax return should be filed electronically by Monday 30 September 2024.

VAT Return

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General Information for Electronic Filing of Quarterly/Monthly VAT Return and Payment of Tax:

Taxpayers are recommended to use either Google Chrome, Internet Explorer (version 10.0 or above) or Mozilla Firefox as browser to file their return.

Taxpayers will be able to submit only one VAT return at a time. In case you wish to amend the figures in a return already submitted, please include the change as a VAT adjustment in the VAT Account section of your VAT return for the next quarter or month. A statement showing the details of the adjustment must be sent to MRA and the net figure should be shown indicating clearly whether it is an increase or decrease. In case of credit for VAT paid under section 21(9) the certified inventory under section 21(10) should also to be sent to MRA.

E-Filing of VAT Form

Click here for e-Filing

 

Click here to log into Company Portal

 

Click here for e-Payment

 

E-Filing Service Centres

e-Filing Service Centres

 

Click here to file VAT return on behalf of a taxpayer

 

1. E-Filing of VAT Return

   1. Enter your User ID and Password, click on "Login". Select the taxable period, whichever is applicable and click "Start Filing" to access your online form.

   2. Your TAN, Name, Taxable Period and correspondence address will automatically appear on the form. In case there are changes in your personal data, kindly fill in a "Personal Data change Form" available here or MRA Service Counter and send it to MRA.

   3. Ensure that you have all the required information before you begin. No document need to be submitted if you file electronically but all required information must be inserted. While filling the return, please insert a valid e-mail address in order to obtain an acknowledgment confirming that your return has been received by MRA for further processing.

   4. To move from one field to another, click on tab key on your keyboard.

   5. While inserting the figures in the form, the tax will be calculated automatically.

   6. If you wish to print a copy of your form, please do so before you submit the return online.

   7. After submission, kindly print the acknowledgement confirmation for payment purposes.

       

2. E-Filing of  VAT Annex (Applicable to monthly return only)

   The law requires a VAT registered entity to submit, along with a monthly VAT return, a detailed list of the value of taxable supplies made. This list should be submitted together with VAT return by uploading either a .CSV or .XML file.

   • CSV (click here for more information), or
   • XML (click here for more information)

   Click on the links below to obtain the specifications, templates and step-by-step guide.

    

   CSV file format

   1. Taxable period 1810 and onwards
      • Specifications for the CSV Template
      • CSV Template for VAT Annex
      • Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)

       

   2. Taxable Period 1809 and prior periods
      • Specifications for the CSV Template
      • CSV Template for VAT Annex
      • Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)

    

   XML file format

   • Specifications for the XML Template
   • XML Template for VAT Annex  (Taxable period 1810 and onwards)
   • XML Template for VAT Annex (Taxable period 1809 and prior periods)

    

   Guidelines for e-fling

   • Step-by-step guide to e-filing of VAT Annex (Taxable period 1810 and onwards)
   • Step-by-step guide to e-filing of VAT Annex (Taxable period 1809 and prior periods)

    

3. VAT Repayment Claim

   To expedite processing of repayment claims which do not meet the fast track criteria as per paragraph 7.1 of the VAT repayment guidelines, VAT registered persons are advised to send at the time of submitting their return the list of taxable inputs as per below annex file.

   • Template VAT repayment listing
   • VAT repayment claims guidelines

    

   Click here to submit supporting document

    

4. VAT adjustment (Increase/Decrease)

   Where a person submits a return declaring VAT adjustment exceeding Rs 500,000, he has to submit a statement as per below annex file per paragraph 8.2 of the VAT repayment guidelines.

   • Template VAT adjustment listing
   • VAT repayment claims guidelines

   To expedite repayment processing click on below link to submit the statement.

    

   Click here to submit supporting document

    

5. Deadline for E-Filing of VAT Return

   The due date for submission of the VAT return and payment of tax is as follows:-

   Type of VAT return	Mode of filing	Mode of payment	Due date
   Quarterly	Electronic	Electronic	At the end of the month following the end of the quarter
   Monthly	Electronic	Electronic	At the end of the following month

   Please note that, where the VAT return is submitted after the due date mentioned above, a penalty for late submission of Rs 2,000 per month or part of the month up to a maximum of Rs 20,000 (Rs 5,000 in the case of a small enterprise) is applicable.

   In addition, where the tax due is paid after the due date, a penalty for late payment of 10% (2% in the case of a small enterprise) and interest of 1% per month or part of the month is applicable.

    

6. Mode of Payment

   Direct Debit

   To make use of this payment facility, you should fill in a "PLACH Direct Debit Mandate Form" available here or MRA Service Counter and send it to MRA Head Office before the due date for filing the return for onward processing to your bank. Taxpayers, who have already availed themselves to this payment facility, need not fill in a new "PLACH Direct Debit Mandate Form".

    

7. Support Services

   For further information, you may call at the Customer Service Desks, ground floor,MRA Headquarters, Ehram Court, Corner Mgr Gonin & Sir Virgil Naz Streets, Port Louis or call MRA Help Desk on 207 6000.

Credit Card Privacy Policy

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Our Commitment to You

The Mauritius Revenue Authority (MRA) will safeguard the confidentiality and security of the information we obtain from you. This notice describes our privacy policy as it relates to the collection, protection and disclosure of such information resulting from credit card transactions only.

Collection of Information

The MRA will collect and use information obtained from credit card transactions only for payment of Income Tax.

Protecting Your Credit Card Information

The credit card information provided by you to The Mauritius Revenue Authority will be stored in a confidential manner. Our employees may access such information only when there is an appropriate business reason to do so, such as when a refund must be issued back to the credit card. We maintain physical, electronic and procedural safeguards to protect your information, and our employees are required to follow these privacy standards.

Disclosure of Your Information

The MRA does not disclose any information (such as credit card number and their expiration dates) about our Taxpayers to anyone, except as required by law.

Transaction Security

In line with MRA’s policies, the public is hereby assured that all banking transactions effected through its website are secured.

Refund

The MRA effects refunds according to its established regulations.

Monthly PAYE / NPF / NSF Return (Prior September 2020)

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Following amendments brought under the Business Facilitation Act 2017, the MRA has been entrusted the function of collection of contributions/payments to the National Pension Fund (NPF), National Savings Fund (NSF), HRDC Training Levy and Recycling Fee. As from 1st January 2018, employers are required to submit all returns and effect payments in respect of NPF/NSF contributions to the Director-General of the MRA.

Subsequent to changes brought to the Income Tax Act 1995 through the Finance Act 2020 employers should henceforth calculate cumulative PAYE for Solidarity Levy (SL) where, in a month, the cumulative chargeable of the employee, excluding any lump sum payable by way of commutation of pension or of death gratuity, exceeds SLET.

The rate applicable is:

• 25% of the cumulative excess; or
• 10% of the cumulative emoluments (excluding any lump sum payable by way of commutation of pension or of death gratuity),
whichever is the lower.

The PAYE for SL, for the current month, is then calculated by deducting, from the cumulative PAYE for SL, the PAYE for SL withheld in previous months of the income year. The PAYE for SL to be deducted from the emoluments of an employee in a month shall, in any case, not exceed 15% of the emoluments for the month.

SLET - is the sum of the amount of solidarity levy exemption threshold, and is calculated by multiplying Rs 230,769 (3,000,000 ÷ 13) by the number of months from July to the current month.

Workers receiving their pay daily after each day`s work are excluded from the operation of the PAYE system.

With a view to facilitate employers, the MRA has put in place a system for e-Filing of a joint monthly PAYE and NPF/NSF return. Employers are required to use the new template as from the pay period of December 2017.

To avail of this facility, employers are requested to use their Employer Registration Number (ERN) as User ID and the password allocated by the MRA. Two options are available for the submission of the return; either using "SCREEN INPUT" or a CSV file as per MRA’s specifications given below. Employers having opted to input employee details one by one will have to select "SCREEN INPUT", after login.

Employers are required to use the Direct Debit facility put in place by MRA to pay their PAYE and NPF/NSF contributions. To avail themselves from this facility, employers should fill-in a PLACH Direct Debit Mandate form downloadable from MRA website. The form duly filled-in and signed by authorised signatories should reach the MRA at least 15 days before the due date for payment.

Employers should include the details of ALL their employees in the return.

Prerequisites

Before you start, ensure that you have your User ID (ERN), your password, the details of your employees, and the CSV file ready in case that option has been chosen.

Employers are required to ensure that the NID of their employees are properly inserted in the return. Where the employee is not a Mauritian citizen, the ID issued by the Passport and Immigration Office (NCID) should be inserted. Employers should also ensure that the names of the employees are inserted exactly as they are shown on the National ID/NCID card of the employee.

Click on the links below to obtain the new specifications and templates.

CSV file format applicable as from August 2020 onwards

• Specifications for the CSV Template
• CSV Template for Joint Monthly PAYE/NPF/NSF Returns
• Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)

CSV file format applicable as from December 2019 to July 2020

• Specifications for the CSV Template
• CSV Template for Joint Monthly PAYE/NPF/NSF Returns
• Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)

CSV file format applicable for periods prior to December 2019

• Specifications for the CSV Template
• CSV Template for Joint Monthly PAYE/NPF/NSF Returns
• Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)

Guidelines for e-Filing

• Step-by-step guide to e-Filing of Joint Monthly PAYE/NPF/NSF Returns

 

Click here to file your Joint Monthly PAYE/NPF/NSF Returns

 

Click here for e-Payment

 

For category Private Household (PH), Self Employed (SE), Bulk Sugar Terminal (BT) and Individual - Fishermen / Farmer (SF)

 

Click here to file your Monthly NPF/NSF Returns

 

For Ministries and Government Departments

 

Click here to file your Monthly PAYE Returns

 

CSV File Format

• Specifications for the CSV Template
• CSV Template for Monthly Contribution Template
• Excel Template to generate CSV File

e-Filing Service Centre

e-Filing Service Centres – Click here to file Joint Monthly PAYE/NPF/NSF Returns on behalf of a taxpayer

Amendment by CSV

CSV file format applicable as from August 2020 onwards

• Specifications for the CSV Template
• CSV Template for Monthly PAYE Return
• Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)

CSV file format applicable as from December 2019 to July 2020

• Specifications for the CSV Template
• CSV Template for Monthly PAYE Return
• Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)

PAYE CSV file format for periods prior to December 2019

• Specifications for the CSV Template
• CSV Template for Monthly PAYE Return
• Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)

 

Click here to amend your Monthly PAYE Return

 

NPF/NSF CSV File Format

• Specifications for the CSV Template
• CSV Template for Monthly Contribution Template
• Excel Template to generate CSV File

 

Click here to amend your Monthly Contribution

 

General information for Electronic Filing of Joint Monthly PAYE/NPF/NSF Returns:

Kindly read the instructions below before starting to file the return.

• Employers are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file their return.

• Kindly note that it is the employer’s responsibility to file a correct and complete return.

• Please ensure that you provide the name of the declarant, email address and telephone number as they will be used by MRA to communicate with you.

• Employers of household employees are required to use the password as allocated for submission of Income Tax returns.

• Employers who do not have a password may request to obtain their password by post by sending an email on This email address is being protected from spambots. You need JavaScript enabled to view it..

• MRA has developed a mobile app (MRAeasy) that can be downloaded from Google Play Store or App Store.

• Employers are required to ensure that NID of their employees are properly inserted in the joint monthly PAYE/NPF/NSF returns.

• Where the employee is not a Mauritian citizen, the ID issued by the Passport and Immigration Office (NCID) should be inserted.

• Employers should also ensure that the employee’s name is inserted exactly as it is shown on the National ID/ NCID card of the employee.

• On successful submission of your returns, an acknowledgement ID will be displayed on your screen followed by an email confirming same. If you have not received an acknowledgement ID, the submission is incomplete. Please take necessary actions to correctly submit your return.

 Who should file Joint Monthly PAYE/NPF/NSF Returns?

Every employer should submit a joint monthly PAYE/NPF/NSF return in respect of ALL his employees. At the same time he should pay to the MRA the amount of contribution and PAYE withheld.

Deadline for e-Filing of Joint Monthly PAYE/NPF/NSF Returns

Both the return and the payment are should be effected electronically on or before the end of the month following which contributions are payable or the tax was withheld.

The returns and payments for the months of May and November should be effected 2 days excluding Saturdays and public holidays, before the end June and December each year, respectively.

Modes of Payment

 

Click here for e-Payment

 

Direct Debit

Employers are required to use the Direct Debit facility to pay their PAYE, NPF/NSF contributions, HRDC Training Levy and the Recycling Fee (RCF) directly from their bank account.

Employers should fill-in a PLACH Direct Debit Mandate Form available here or at MRA Service Counter and send the original form to MRA Head Office before the due date for filing the return for onward processing to your bank. The form duly filled-in, and signed by authorised signatories, should reach the MRA at least 15 days before the due date for payment.

Support services

MRA Help Desk service on 207 6000 is available during office hours from 08 45 to 16 30 on working days to assist employers to file their Joint Monthly PAYE / NPF / NSF Returns.

 

Click here for PAYE Monthly for pay period November 2017 and prior months

 

Click here for Monthly Contribution for pay period prior December 2017