Statement of Foreign Currency Transactions (SFX)
Income year ended 30 June 2024
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Every bank or person holding a money changer licence or exchange dealer licence under the Banking Act shall submit to the Director General, on or before 16 August in every year, a Statement of financial transactions in respect of every person, other than a Ministry, Government department, local authority or statutory body, the Rodrigues Regional Assembly or an entity that holds a Global Business Licence issued by the Financial Services Commission, having bought, sold or transferred, other than local intra-account transfers, foreign currency equivalent to 100,000 Mauritian rupees or more in one transaction during the preceding year.
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A Statement of financial transactions shall, in respect of the person referred to in paragraph (a), be submitted electronically to the Director General in such form and manner as he may determine giving the following information –
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his full name;
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his NIC number or, in the case of a non-citizen, the identification number issued to him by the immigration officer, or passport number or his Business Registration Number, as the case may be;
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the amount of foreign currency bought, sold or transferred; and
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the equivalent value of the foreign currency in Mauritian rupees.
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Prerequisites
- Before you start, ensure that you have your User ID *(TAN), password and the details of financial transactions or CSV file, as applicable, ready as per MRA's specifications.
General information for Electronic Filing of SFX for income year ended 30 June 2024:
Kindly read the instructions below before starting to file your SFX
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Taxpayers are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file their return.
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Please ensure that you provide your email address and telephone number as they will be used by MRA to communicate with you.
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On successful submission of the SFX, 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 SFX.
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Only one SFX can be submitted for any particular income year. However, in case you wish to make amendments to a SFX that has already been submitted, please contact the Tax Risk Unit Management Unit at MRA on 207 6000 or send an email to This email address is being protected from spambots. You need JavaScript enabled to view it..
e-Filing of SFX
The SFX should be in the following file format:
- CSV (click here for more information)
Click on the links below to obtain the specifications, templates and step-by-step guide.
CSV file format
- Specifications for the CSV Template
- CSV Template for Statement of Foreign Currency Transactions
- Excel template to generate CSV file
Deadline for e-Filing of SFX
The SFX should be filed electronically by 16 August 2024.
Support services
MRA Tax Risk Management Unit on 207 6000 is available during office hours from 08 45 to 16 30 on working days to assist taxpayers to file their SFX or send an email to This email address is being protected from spambots. You need JavaScript enabled to view it. for additional information, clarification or assistance you may require.