List of VAT Registered persons not submitting return

VAT Registered persons not submitting return List of VAT Registered persons not submitting return for the month ended July 2023 List of VAT Registered persons not submitting return for the month...

VAT

VAT FAQs VAT - Residential Building VAT Repayment List of VAT Registered persons List of VAT Registered persons not submitting return VAT Guides VAT Forms

VAT Sensitisation Campaign

VAT Sensitisation Campaign The Mauritius Revenue Authority (MRA) is embarking into a VAT sensitising campaign as from December 10, 2020, in view of promoting VAT compliance. Value Added Tax (VAT)...

VAT Repayment

FAQ's : VAT Repayment Who is entitled to make a claim for VAT repayment? What conditions must a VAT registered person fulfill when he claims repayment in respect of capital goods? To what extent...

Income Tax / VAT Rulings

Income Tax / VAT Rulings Income Tax Rulings Under section 159 of the Income Tax Act any person who derives or may derive any income may apply to the Director General for a ruling as to the...

VAT Guides

VAT Guides VAT charged at Wholesale Stage Submission of VAT Returns and Payment of VAT VAT Refund Scheme for agro-industrial, fisheries and bakery sector VAT Refund Scheme on Residential Building...

VAT Return

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...

VAT - Special Levy on Banks

of the return and payment of tax is 5 months from the end of the accounting period. E-Filing of VAT special levy on banks Form Click here to read notes to VSLB Click here for e-Filing Late payment...

VAT Forms

VAT Forms Declaration by a freeport operator / freeport developer / for the zero-rating of goods by a VAT registered person (MRA/CUS/DR/FPZ/FORM 6) VAT Registration Form / Notes - VAT 1 VAT...

Application for Refund of VAT - Residential

Value Added Tax - Application for Refund of VAT on Residential Building / Apartment or House Any person who satisfies the conditions set below may make an application for a refund of VAT on the...

Statement of Information for VAT exempt body or person

Statement of Information to be submitted by a VAT exempt body or person Introduction In accordance with the Ninth Schedule to the VAT Act, exempt bodies or persons are exempted from payment of VAT...

VAT - eServices

Value Added Tax (VAT) VAT Return Statement of Information for VAT exempt body or person VAT - Special Levy on Banks VAT - Application for Refund of VAT on Residential Building / Apartment or House

Refund of VAT on purchases made

Refund of Duty and VAT or collection of goods on purchases made in “VAT free supply shops and Deferred Duty and Tax Scheme shops” Prior to departure: A visitor may claim refund of duty and taxes at...

VAT Circulars

VAT Circulars Notice to VAT registered exporters of exempted goods VAT treatment in respect of certain supplies VAT Returns (Submission of VAT returns, Election to submit monthly return, Claim for...

VAT

Overview of Taxes

any gift; income tax or foreign tax; any expenditure or loss to the extent to which it is of a private or domestic nature. Annual Allowances The provisions for annual allowances are found in Section...

MRA Videos

season 2021 Pa bliye! Demann ou recu... (10 December 2020) Ki informations bizin ena lor enn VAT invoice (recu)? Verifie ou recu apres sak achat ki ou fer dan enn commerce ki VAT Registered! Kifer...

Media Centre

: Issue, Transfer and Renewal of Licence to sell Liquor & Alcoholic Products Rulings Income Tax / VAT Tariff Origin Notice Procurement of Six Hyper Converged Infrastructure (HCI) Servers with...

Communique 2025

2025 (03.03.25) Deadline for Extension : Filing of Returns / Statements & Payment of Income Tax, VAT, PAYE and Social Contributions (28.02.25) Sale by Tender of Reinforcing Steel Bars on an “As Is...

Legislations

version) Amended Value Added Tax Regulations (Consolidated Version up to October 2020) VAT (Solidarity Levy) Regulations 2006 VAT e-Invoicing Reg. 2023 Finance Acts The Finance Act 2024 The Finance...