Mauritius - File Advanced Payment System (APS) Return

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Procedure

Apply In-Person:

1. To File Advanced Payment System (APS) Return in person, the applicant has to approach the Mauritius Revenue Authority.
2. Please view the Mauritius Revenue Authority contact information through this Contact link
3. The applicant must fill up the Advanced Payment System Return form, which is obtainable from the Mauritius Revenue Authority or from the website of the Mauritius Revenue Authority. link
4. The applicant must provide the required supporting documents and proof of payment, such as a bank statement or a copy of the cheque and they can be found under the “Required Documents” section of this page.
5. The applicant must submit the Advanced Payment System Return form and the supporting documents to the Mauritius Revenue Authority.
6. A fee for this procedure is has to be paid as per the authority’s request.
7. The Mauritius Revenue Authority will review the Advanced Payment System Return form and the supporting documents.
8. If the Mauritius Revenue Authority is satisfied with the information provided, the return will be processed and the applicant will receive the reimbursement.
9. The processing time for this procedure is 2 to 4 weeks.

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Required Documents

• Invoices: All invoices relating to the return should be included.
• Payment Advice: Payment advice should be included outlining the amount of money due to the supplier.
• Bank Statements: All bank statements relating to the return should be included.
• Tax Clearance Certificate: A tax clearance certificate should be obtained from the Mauritius Revenue Authority.
• Declaration of Imports: A declaration of imports should be filed with the Mauritius Revenue Authority outlining the value of goods imported during the period of the return.
• Proof of Export: Proof of export should be included outlining the value of goods exported during the period of the return.
• APS Return Form: The Advanced Payment System (APS) return form should be completed and submitted.

Office Locations & Contacts

Mauritius Revenue Authority
Tax Administration -+ 230 207 6000 - [email protected]
Custom House - Head Office - +230 202 0500 / 01 - [email protected]
Customs - SSR Arrival - +230 637 6446 - [email protected]
Customs - PATS - +230 603 2200 / 6800 - [email protected]
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.
For further information, they may send an email on [email protected] or call MRA Help Desk on 207 6000.

Eligibility

• All companies registered in Mauritius that are liable to pay tax are eligible to file Advanced Payment System (APS) Returns. This includes companies that are incorporated in Mauritius, foreign companies registered in Mauritius, and branches of foreign companies registered in Mauritius.

Fees

• A fee for this procedure has to be paid as per the authority’s request.

Validity

Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever

Documents to Use

Link

Sample Documents

Please attach sample completed documents that would help other people.

Processing Time

• For online, the processing time for this procedure is 3-5 business days, depending on the complexity of the case.
• For offline, the processing time for this procedure is 2 to 4 weeks.

Related Videos

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

• Name of the taxpayer
• Taxpayer’s registration number
• Date of payment
• Amount paid
• Bank/Financial institution name
• Bank/Financial institution account number
• Bank/Financial institution branch
• Bank/Financial institution address
• Bank/Financial institution telephone number
• Nature of the payment
• Payment reference number
• Reason for payment
• Nature of the payment (tax/levy)
• Tax period
• Taxable amount
• Penalty imposed
• Interest imposed
• Payment method
• Signature of the taxpayer/representative

Need for the Document

• The Advanced Payment System (APS) Return in Mauritius is a requirement of the Mauritian Revenue Authority (MRA).
• It is a quarterly return which captures information on payments made to suppliers, including those made electronically, by cheque and in cash.
• This return helps the MRA to monitor and track payments that are made by businesses and ensure that the correct amount of taxes is collected.
• It also helps businesses to comply with their legal obligation to submit this return.

Information which might help

• More information can be obtained via link
  

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

• Link
  

Others

More information which might help people.