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Tax Calendar
of TDS deducted (other than through electronic). Electronic Gaming Returns* for June 2024. VAT Special Levy on Banks whose accounting year ends in February 2024. Tax on winnings** By Wednesday 31st...
https://mra.mu/index.php/important-dates -
eServices
File and Pay Individual Corporate Succession Customs International Taxation Value Added Tax (VAT) e-Objection e-ATDR Contributions & Tax Arrears Settlement Scheme (CTASS) 2024 CTASS Make Payment...
https://mra.mu/index.php/e-services -
Archived Incentive Schemes
(20.03.24) - Tax Arrears Settlement Scheme (25.07.23) Alternative Tax Dispute Resolution (ATDR) VAT Refund Scheme on Residential Building or Apartment VAT Refund Scheme for agro-industrial,...
https://mra.mu/index.php/media1/publications/incentive-schemes -
Stakeholders Notice
of Sugar Sweetened Products (15.01.25) Notice - Exemption of customs duty, excise duty and VAT in connection the infrastructural development projects in Agalega (13.01.25) Notice of sale for motor...
https://mra.mu/index.php/customs1/notice-to-stakeholders -
Statement of Practice / Practice Note
gains from sale of shares or other securities 30-Oct-06 Practice Note Reviewed on 18 January 2016 VAT Title Date Issued Reference Remarks VAT Exemption to the holder of a Public Service Vehicle...
https://mra.mu/index.php/taxes-duties/statement-of-practice-practice-note -
Customs Forms
5 Requisition to Ship Stores Under Bond Customs Reg/1st Schedule/Form 19 Articles in Private Possession of the Master, Officers and Crew Customs Reg/1st Schedule/Form 24A Bond for Warehousing of...
https://mra.mu/index.php/downloadable-forms/customs-forms -
Customs Guides
Customs Mobile Application for Bill of Entry (BOE) Status Deferred Payment Scheme (for SMEs, VAT registered persons/entities and manufacturers of excisable goods) Customs Information English Version...
https://mra.mu/index.php/media1/publications/customs -
Communique 2024
Allowance 2024 (24.12.24) Deadline for Filing of Returns & Statements & Payment of Income Tax and VAT (17.12.24) Deadline for Renewal of Licences for Sale of Beer, Rum, Liquor & Alcoholic Products...
https://mra.mu/index.php/media1/communique-2024 -
Individual - eServices
Submission of CSG / Social Contribution return for Self-Employed Monthly PAYE / CSG / NSF Return VAT - Application for Refund of VAT on Residential Building / Apartment or House PLACH Direct Debit...
https://mra.mu/index.php/eservices1/individual -
Motor Vehicles
the driver) are as follows: Type of motor car and cylinder capacity (c.c.) Rate of Excise Duty VAT Internal Combustion Engine (Petrol or Diesel) Up to 550 c.c. 0% 15% 551 - 1,000 c.c. 20% 15% 1,001...
https://mra.mu/index.php/customs1/motor-vehicles -
Returning Citizen - Motor Vehicles
and the normal rate of excise duty (as per Table below) shall apply on the difference, plus VAT at 15%. Motorcars Type of motor vehicle Rate of Excise Duty Internal Combustion engine (Petrol or...
https://mra.mu/index.php/customs1/more-topics/returning-citizen-motor-vehicles -
Downloadable Forms
/ 25 Individual Returns Company & Others Pay As You Earn APS Form Housing Estate Registration VAT VAT Forms VAT Circulars Others Training Levy Personal Data Change Application for TAN Employer...
https://mra.mu/index.php/downloadable-forms -
Mandate & Vision
to manage and operate an effective and efficient Revenue organisation comprising of highly motivated and skilled staff. Our Core Values Our Role The Mauritius Revenue Authority (MRA) is a body...
https://mra.mu/index.php/about-us1/mandate-vision -
FAQs Travellers
when I come on holiday? Can I claim back taxes I have paid overseas? Can I get refund of duty and VAT on purchases which I take overseas with me? Can I import human ashes? Can I take my...
https://mra.mu/index.php/13-customs/159-faqs-travellers -
Customs
7084 ) for any additional information you may require. The rate of Excise duty (IED) and taxes (VAT) on motor vehicles is as follows: Typeof motor car and cylinder capacity (c.c.) IED VAT...
https://mra.mu/index.php/faqs/custom -
Allowances - Personal Effects
toilet articles, personal jewellery (including watches) will be admitted free of duty and VAT, irrespective of whether they accompany you or are sent separately, provided they are: intended for your...
https://mra.mu/index.php/customs1/travellers/allowances -
Communique 2023
the year 2024 (18.12.23) Deadline : Filing of Returns & Statements & Payment of Income Tax and VAT (15.12.23) Tax Arrears Settlement Scheme (TASS) : Deadline (11.12.23) Financial Support to Business...
https://mra.mu/index.php/media1/communique-2023 -
Introduction to Customs
such as X-Ray scanners and K-9; assessment and collection of Customs duties, excise duties, VAT and other taxes levied under customs laws; protection of the society against Intellectual Property...
https://mra.mu/index.php/customs1/more-topics -
FAQs - Import
suppliers so as to include these items in the invoice. Customs will assess the value and duty and VAT will be claimed where applicable. What if I cannot submit my original trade documents at the...
https://mra.mu/index.php/customs1/import/faq-s -
Commercial Importers
of security (such as a cash deposit or other approved security) to cover any Customs Duty and/or VAT pending re-export. The deposit will be fully refunded if the goods are re-exported within 12...
https://mra.mu/index.php/customs1/import/commercial-importers