Procedure
Apply via Agent
Apply In-Person:
- To File and Pay International Tax in person, the applicant has to approach the Mauritius Revenue Authority.
- Please view the Mauritius Revenue Authority contact information through this link
- Visit the office and get an application form for File and Pay International Tax from the relevant department.
- Applicant should fill the application form such a way:
- Provide personal details such as Name, Address, Contact Number, Email Address, etc.
- Mention the type of tax to be filed and paid
- Provide financial details such as income, deductions, tax credits, etc.
- Provide bank details such as account number, bank name, etc.
- Sign the application form for authentication.
- Once completed the application form, make sure that they have attached all the documents listed in the “Required documents” section of this page.
- Companies must submit their tax returns by the due date (usually 30 June) and pay any taxes due by the due date.
- Applicant should Submit the duly filled form along with the necessary documents.
- The staff at the Mauritius Revenue Authority will review the application form and other documents and issue a tax assessment.
- The applicant should make payment of the due taxes as per the assessment and they can be found under the “Required Documents” section of this page.
- On successful payment, a payment confirmation will be issued to the applicant.
- The processing time for this procedure takes 2 to 4 days.
Apply Online:
- To File and Pay International Tax, applicants must go to the MRA website link
- Read the information on the page and then click on the “Register Now” button.
- The applicant needs to fill in the online registration form with the applicant's personal and contact details.
- The applicant needs to check that the information the applicant has entered is correct.
- Once all details are confirmed, complete the registration process by submitting the form.
- Upon successful registration, he/she will receive an email with the applicant's account details.
- Then the applicant should Log in to the applicant account using the username and password the applicant created when registering for online services on the MRA website link
- Once the applicant has logged in to the MRA website, he/she can click on the ‘E-Filing’ link to file the applicant income tax return.
- The applicant will need to provide information such as income, deductions, and other details related to the applicant tax filing.
- Once the applicant has completed the filing of tax return, he/she can make an E-Payment. To do this, click on the ‘E-Payment’ link on the MRA website.
- The applicant will be required to provide his/her bank details and make the payment.
- Once the applicant has made the E-Payment, he/she will receive confirmation of payment from the MRA.
- This will be sent to his/her email or SMS, depending on the applicant chosen method of payment. The applicant will also receive a payment receipt. Keep these for future reference.
- The applicant must file the applicant return within 30 days of making the E-Payment.
- To do this, log in to the applicant MRA account and select the “File and Pay International Tax” option.
- The applicant will then be taken to the MRA’s e-filing portal. Here the applicant can fill in the necessary forms and submit them to the MRA e-filing portal.
- Once the applicant has submitted his/her return, he/she will receive confirmation of filing from the MRA.
- This will be sent to the applicant by email or SMS, depending on their chosen method of payment. Keep this for future reference.
- The processing time for this procedure is 3-5 business days, depending on the complexity of the case.
Required Documents
- Completed application form
- Copy of the Annual Return Form
- Tax computation
- Audited financial statements
- Tax clearance certificate
- Bank details for payment
- Copy of the Business Registration Certificate
- Copy of the Income Tax Return Form
- Copy of the payment receipt, if applicable
Office Locations & Contacts
Mauritius Revenue Authority
Tax Administration -+ 230 207 6000 - headoffice@mra.mu
Custom House - Head Office - +230 202 0500 / 01 - customs@mra.mu
Customs - SSR Arrival - +230 637 6446 - ssriadutyofficer.Customs@mra.mu
Customs - PATS - +230 603 2200 / 6800 - aircargo.Customs@mra.mu
Contact link
MRA Help Desk on 207 6000 is available during office hours from 08 45 to 16 30 on working days to assist employers to file their ROE.
Eligibility
- In Mauritius, any individual, company or other legal entity that has a taxable presence in the country is eligible to file and pay international tax.
- This includes foreign persons who are carrying on business or deriving income from activities in Mauritius, as well as citizens and residents of Mauritius.
Fees
- The exact fee for filing and paying international tax in Mauritius will vary depending on the specific tax filing and payment requirements of the taxpayer.
- Generally, fees for filing and paying international tax in Mauritius range from $200 to $2,000 USD.
- Individual taxpayers may also be required to pay additional fees for professional services or filing assistance.
Validity
- The validity period for File and Pay International Tax is one year from the date of submission.
Documents to Use
Please attach documents that can be used by people. e.g. links
Sample Documents
Please attach sample completed documents that would help other people.
Processing Time
- The processing time for this procedure takes 3 to 5 days.
Videos explaining the procedure or to fill the applications.
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites.
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver,
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.
Instructions
Please provide other instructions related to the certificate/documents.
e.g. The state office holds birth records since january 1908.
Required Information
- Personal Information: Name, ID number, address, contact number, email address.
- Tax Details: Tax period, tax category, tax rate, tax due, Taxation Status.
- Payment Information: Bank account number, bank branch code, payment date.
- Details of Employment.
- Annual Income.
- Declaration of Tax Status.
Need for the Document
- File and Pay International Tax in Mauritius allows businesses to easily and securely file and pay taxes, ensuring that they are following local laws and regulations.
Other uses of the Document/Certificate
Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.
External Links
Others
More information which might help people.