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INTERNATIONAL TAXATION V02A

VAT Return

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 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

       

    2. Taxable Period 1809 and prior periods

     

    XML file format

     

    Guidelines for e-fling

     

  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.

     

    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.

    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 returnMode of filingMode of paymentDue 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.

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 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

CSV file format applicable as from December 2019 to July 2020

CSV file format applicable for periods prior to December 2019

Guidelines for e-Filing

 

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

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

CSV file format applicable as from December 2019 to July 2020

PAYE CSV file format for periods prior to December 2019

 

Click here to amend your Monthly PAYE Return

 

NPF/NSF CSV File Format

 

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

CPS Online

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 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.

Method 1

The chargeable income for a quarter in the income year ending 30 June 2024 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

Method 2

Compute the gross income derived in the CPS quarter and deduct therefrom the expenses incurred in the production of that gross income for that quarter.

Where share of income / loss from Société or Succession is declared, TAN / BRN should be provided in the annex.

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 can be submitted. In case you wish to amend your CPS Statement, kindly phone the MRA Help Desk on 207 6000 or call at the MRA service counter, Ehram Court, Port Louis.

Mode of Payment

  1. Direct Debit

    In order to enable you to effect payment of taxes electronically, you need to fill in a PLACH Direct Debit Mandate Form which can be downloaded from the MRA website.

    The PLACH Direct Debit Mandate Form should be duly signed and should reach the MRA office at latest within 15 days prior to due date for payment of the tax.

  2. 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.

    Credit Card Privacy Policy

  3. Due Date

    The due dates for submission of CPS Statement of Income and payment of tax for the income year ending 30 June 2024 are as follows:

    In respect of quarterDue date
    1 July 2023 to 30 September 2023 27 December 2023
    1 October 2023 to 31 December 2023 01 April 2024
    1 January 2024 to 31 March 2024 26 June 2024

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.

Support Services

For further information, you may phone MRA Help Desk on 207 6000.

Monthly TDS Return

TDS month starting from July 2016

This facility is available to payers who have been granted access and have been allocated a password by MRA. Other payers should use the facility provided by the Mauritius Network Services Ltd (MNS).

  • Circular Letter to Employers
  • As from July 2016, payers will have to submit, on a monthly basis, the details of the payees in respect of whom TDS has been effected during the month in CSV or XML file format.
  • However, if you wish to input payee details one by one, you may select "SCREEN INPUT" on the screen appearing after login.
  • Payers should ensure that payment of the total TDS is effected by the due date.

Prerequisites

  • Before you start, ensure that you have your username, password and your CSV or XML file ready as per MRA's specifications.

 

Click here to file your Monthly TDS Return

 

Click here for e-Payment

E-Filing Service Centre

EFiling Service Centres – Click here to file Monthly TDS Return on behalf of a taxpayer

 

General information for Electronic Filing of Monthly TDS Return:

Kindly read the instructions below before starting to file the return

  • Payers 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 payer’s responsibility to file a correct and complete return.

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

  • On successful submission of your return, 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 Monthly TDS Return?

Every payer who has deducted tax under TDS.

E-filing of Monthly TDS Return

The monthly TDS return should be in one of the following file formats:

  • 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

For periods July 2023 onwards

For periods October 2022 to June 2023

For periods July 2019 to September 2022

For periods prior to July 2019

XML file format

Guidelines for e-fling

 

Click here to file your Monthly TDS Return

 

Click here for e-Payment

 

Deadline for e-filing of Monthly TDS Return

The return should be filed electronically not later than 20 days from the end of the month following which the tax was deducted. Where both the return and the payment are effected electronically, the due date is the end of the month following which the tax was deducted. Please note that a penalty of 10% and interest of 1% per month or part of the month is applicable on any tax paid after the due date.

Modes of Payment

  1. Direct Debit

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

  2. Cash / Cheque

    Payment may be made by cash or cheque at MRA's cash counters, Ehram Court, Port Louis, from Monday to Friday (09 00 to 15 30). While effecting payment, please ensure that you have your Business Registration Number (BRN), the amount of tax and a copy of your acknowledgement confirmation.

    Cheques drawn to the order of the Director General MRA crossed "MRA A/C" or "Account Payee Only" may be sent by post. Please write your name, Business Registration Number (BRN) and the month on verso of cheque. The cheque should reach the MRA Headquarters, Ehram Court, Port Louis not later than 20 days after the end of the month in which tax was deducted.

TDS Remittance Voucher prior to July 2016

General Information for Electronic Filing of TDS Remittance Voucher and Payment of Tax:

If you are using Windows XP / Windows 7 / Windows 8, you may file your return on Google Chrome or Mozilla Firefox using Adobe Reader 8 (click here to download) or any other higher versions of Adobe Reader.

Adobe Reader 8 will also allow you to file your return on Internet Explorer 8 on Windows XP. However if you are using Windows 7 or Windows 8, you will need Internet Explorer 11 and Adobe Reader 11 to file your return.

If you are still having issues to file your return electronically, please click here for browser settings.

Only the first TDS Remittance Voucher sent electronically will be processed. In case you wish to amend your voucher, please submit a TDS Remittance Voucher downloadable from our website or available at MRA service counter, Ehram Court.

 

Click here to file your TDS Remittance Voucher

 

Filing of TDS Remittance Voucher

  1. Enter your TAN and Password, click on "Login". Select the month which is applicable and click on "Start Filing" to access your online form.

  2. Your TAN, Name and Tax Deducted for the month will automatically appear on the TDS Remittance Voucher. 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. While filling the TDS Remittance Voucher, please insert a valid e-mail address in order to obtain an acknowledgment confirming that your TDS Remittance Voucher 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 TDS Remittance Voucher, the total remittance will be calculated automatically.

  6. If you wish to print a copy of your TDS Remittance Voucher, please do so before you submit the voucher online.

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

 Support services

MRA Help Desk,  207 6000 is available during office hours from 08 45 to 16 30 on working days to assist employers to file their TDS return.

Return of Société

Year of Assessment 2023-2024, 2022-2023, 2021-2022, 2020-2021 and 2019-2020

  • 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

  • Year of Assessment 2019-2020 relates to the income year 1 July 2018 to 30 June 2019

Notes to IT Form 6

e-Filing of Société Return (IT Form 6)

Click Here for e-Filing

e-Filing Service Centre

e-Filing Service Centres – Click here to file Société return on behalf of a taxpayer

General Information for Electronic Filing of Tax Return of Société

  • 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 associates and TDS payers before you start filing. No documents need to be submitted if you file electronically but all required information must be inserted.

  • Read the Notes before filing the return.

  • On successful submission of your Société 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 Société Tax return.

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

A statement in an approved form must be given to each associate showing his share of net income/ (loss) and TDS. To download the blank form click here.

Deadline for e-Filing of Société Tax Return

The Société Tax return should be filed electronically by Monday 02 October 2023. In case of late submission, a penalty of Rs 2,000 per month or part of a month up to a maximum of Rs 20,000 is applicable.

  1. Annual TDS Return
  2. Return of Employees
  3. Housing Loan Relief Scheme
  4. Company & Trust Return
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