Assuming tax is required, the following results were found.

  • Legislations

    Advertisements Regulation (Amendment of Schedule) Regulations 2012 The Attachment (Rates and Taxes) Act 1901 The Civil Aviation Act 1974 insofar as it relates to sections 8A, 8B and 8C - Added by...

    https://mra.mu/index.php/legislations1

  • Common Reporting Standard (CRS)

    List of Participating Jurisdiction for CRS List of Reportable Jurisdictions for CRS Income Tax (Common Reporting Standard) (Amendment No. 2) Regulations 2023 Communique Extension of CRS reporting...

    https://mra.mu/index.php/business/crs

  • Budget 2023/24

    on 02 June 2023. Communique Measures Announced in Budget Speech 2023 - 2024 : Personal Income Tax (08.06.23) Value Added Tax (VAT) : Implementation of Measures announced in Budget Speech 2023-24...

    https://mra.mu/index.php/media1/budget-2023-24

  • Penalty & Interest

    individual who is not in business, the maximum penalty is Rs 5,000. Penalty for late payment of tax In case of late payment, a penalty of 2.5 % of the amount of tax payable is applicable. However,...

    https://mra.mu/index.php/individuals/penalty-interest

  • Communique 2020

    Quotation 27 of 2020 Sale of Abandoned / Unclaimed Goods by Public Tender (11.11.20) Deferment of Tax Payment (APS / CPS) and Renewal of Tax Arrears Settlement Scheme (TASS) (06.11.20) Sale of...

    https://mra.mu/index.php/media1/communique-2020

  • Statement of Donation

    of Donation CSV Template for Statement of Donation Guide to file Statement of Donation return Taxpayers are recommended to use either Google Chrome, Internet Explorer (version 10.0 or above) or...

    https://mra.mu/index.php/eservices1/corporate/statement-of-donation

  • Special Allowance 2024

    year 2024; and the financial support payable to the employer under section 150EB of the Income Tax Act 1995, which would be added to that accounting profit. An allowance equivalent to 50% of the...

    https://mra.mu/index.php/eservices1/financial-assistance/special-allowance-2024

  • Company & Trust Return

    of income, unless a declaration of not in operation has been submitted, and effect payment of tax, if any, electronically. As from the year of assessment 2022-2023, the company return ‘IT Form 3F’...

    https://mra.mu/index.php/eservices1/corporate/company-trust-return

  • Monthly Contribution

    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 contact the MRA on 2076086 to obtain their...

    https://mra.mu/index.php/11-e-services/68-monthly-contribution

  • Individual Taxation

    New Employees Income Support Negative Income Tax (NIT) Special Allowance - Employees Fringe Benefits Solidarity Levy Reliefs, Deductions & Allowances Exempt Income Employment Penalty & Interest...

    https://mra.mu/index.php/individual1

  • Country by Country Reporting

    (CbC) Reporting (16.07.19) Guidance on the Implementation of Country-by-Country Reporting Income Tax (Country-by-Country Reporting) (Amendment) Regulations 2019 Guidelines on appropriate use of CbCR...

    https://mra.mu/index.php/business/cbcr

  • Registration of Custom's Stakeholders

    EO 07 Bonded Warehouse / bonded showroom EO 08 Operator of a shop under Deferred Duty And Tax Scheme or a Duty-Free Shop EO 09 Customs Approved Storeroom (CAS) EO 10 Haulier EO 11 Application for...

    https://mra.mu/index.php/customs1/more-topics/registrations

  • Fiscal Investigations

    One of the functions of the Mauritius Revenue Authority is to combat fraud and other forms of tax evasion. To achieve this objective, the Fiscal Investigations Department (FID) has been set up by...

    https://mra.mu/index.php/about-us1/fiscal-investigations

  • Newly Registered Taxpayer

    Pack for Newly Registered Taxpayer Guide to Employers on Pension Contributions (NPF / NSF and Training Levy) Guide on Pay As You Earn (PAYE) Tax Basics for Newly incorporated Companies Starting...

    https://mra.mu/index.php/sme-corner/newly-registered-taxpayer

  • Payment of Subsidy - Bakeries

    are required to log in in with same password as used for the filing of Corporate or Income Tax returns to access the system developed by the MRA and submit a monthly return on the MRA website...

    https://mra.mu/index.php/eservices1/financial-assistance/payment-of-subsidy-bakeries

  • Communique 2025

    Products for the Year 2026 (12.12.25) Filing of Returns & Statements Payment of Contributions and Taxes (12.12.25) Sale of Abandoned / Unclaimed Goods by Public Tender - Quotation No. QUO202517...

    https://mra.mu/index.php/media1/communique-2025

  • Return of Employees

    PAYE has been withheld or not. Employers are reminded that the Special Allowance 2024 is a taxable income. Any amount of Special Allowance 2024 paid to the employee during the income year ended 30...

    https://mra.mu/index.php/eservices1/individual/return-of-employees

  • Return of Dividends

    XML Template for Return of Dividends Specifications for the XML Template Notes to the Return Taxpayers are recommended to use either Google Chrome, Internet Explorer (version 10.0 or above) or...

    https://mra.mu/index.php/eservices1/corporate/return-of-dividends

  • Business

    Employee Declaration Form (EDF) Circular Letter to Employers Emoluments Company New Organisations Tax Deduction at Source (TDS) List of Companies not submitting returns Corporate Taxation Advance...

    https://mra.mu/index.php/corporate-taxation

  • FATCA

    US Foreign Accounts Tax Compliance Act (FATCA) Communiqué Foreign Accounts Tax Compliance Act (FATCA) (21.11.24) Foreign Accounts Tax Compliance Act (FATCA) - Updated TIN Codes (17.02.23) Extension...

    https://mra.mu/index.php/business/fatca

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