Annual Report : Integrated Annual Report 2022 / 23

MRA Magazine - 15 Years

Income Tax

• Guide on Pay As You Earn (PAYE)

• Guide on Corporate Social Responsibility (CSR)

• Starting Business Guide

• Guide on Income Tax and Employees taking up Employment for the first time

• FAQs : Advertising Structure

• Tax Basics for Newly incorporated Companies

VAT

• VAT Refund Scheme for agro-industrial, fisheries and bakery sector

• VAT Refund Scheme on Residential Building or Apartment

• VAT Refund to Visitors & Departing Citizens of Mauritius

• VAT Treatment in the Jewellery Sector

• VAT Refund Scheme for agro-industrial, fisheries and bakery sector

• VAT Refund Scheme on Residential Building or Apartment

• Submission of VAT Returns and Payment of VAT

• VAT Treatment in the Jewellery Sector

• VAT FAQs (Leaflet)

Customs

• Mauritius National Time Release Study 2023

• MRA Drug Detector Dogs - MRA Canine Unit (K9)

• Household and Personal Effects (Eligibility and Obligations)

• Guidelines to Stakeholders - Claim on waste tyres

• Public Report 2019 - National Money Laundering and Terrorist Financing Risk Assessment of Mauritius

• Consolidated National Procedures for Confiscation

  • National Policy on Confiscation

• Online Declaration to MRA Customs

• Classification Guidance

• Travellers - Allowances

  • English Version

  • French Version

• General Information on Authorised Economic Operator (AEO)

• Trade in Wildlife (CITES)

• 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

  • French Version

• VAT Deferred Payment Scheme

  • User Manual VDPS

  • VAT Deferred Payment Scheme Brochure

• Guidelines for the processing of BOE under the Freeport Regime

Social Contributions

• Frequently Asked Questions (FAQs) : Social Contribution (CSG) Income Allowance

• Guide to Employers on Pension Contributions (NPF / CSG / NSF and Training Levy)