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bound by the
(last updated on 10 August 2018) for the services.
Tel: (+230) 401 6825
Fax No. : (+230) 401 6801
Monday to Friday : 8:00 - 20:00
Saturday: 8:00 - 12:00
Sunday and Public Holidays Closed
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The Contributions Network Project, an initiative of the Ministry of Finance, is an online electronic platform for the submission of statutory tax returns
and payment of taxes by corporate entities to the Mauritius Revenue Authority, as well as contributions to the Ministry of Social Security. It allows submissions with confidentiality and security, while eliminating paper returns/payments and travelling.
The following returns and corresponding taxes are submitted to the Mauritius Revenue Authority.
• Value Added Tax
• Pay As You Earn
• Corporate Tax (Companies, Banks, Insurance, Trusts)
• Tax Deduction at Source
• Passenger Fee
• Advanced Payment Scheme
• Gaming and Betting Tax
• Return of Employees
• Insurance Premium
• Environment Protection Fee
• National Pension Fund
• National Solidarity Fund
• HRDC Contributions
- We welcome any feedback or complaint from our users, in order to improve our services.
Should you have any, please send an email to email@example.com
1. M_12122019 ; Notice to Tax Payers
December 2019 Due Dates
|| Due date
||Passenger and Solidarity fee
||01 Jul 2019 to 30 September 2019
||CTAX Return - With tax payable
||Year ended 30 Jun 2019
||CTAX Return - Nil returns
||Year ended 30 June 2019
||CTAX Return - Cases opted for 4th APS
||Year ended 30 June 2019
- New NPF Return - Period 201907
Please be informed that filing of Monthly NPF return for tax Period 201907 is now available online.
Due Date for submission:- 02-Sep-2019
There are no changes in csv format.
Levy is calculated at
1% for salary <= Rs 10,000 and 1.5% for salary > Rs 10,000
- N_08072019 ; Notice to Tax Payers
- M_02072019 ; Notice to Tax Payers
VAT registered persons with monthly tax payable period
Kindly note that filing of VAT return for period June 2019 is now available.
Click here for more details on changes applicable as from Tax Period June 2019.
MNS (02 July 2019)
- M_07052019 ; Notice to Tax Payers
Company not in operation (Corporate Tax)
Facility to file a Company not in operation return is now available.
Company not in operation includes the following:-
(a) has not started business or
(b) ceased business, and has not derived any income in an income year
Above companies shall submit a declaration within 3 months after the expiry of that income year.
This declaration is applicable for Companies only.
If a company has submitted a declaration for an income year, it shall not be required to submit a return in respect of that year.
Note: For users to be able to file Company not in operation return, access should be given by Admin user.
MNS (07 May 2019)
- M_26042017 ; Notice to Tax Payers
ADHOC PAYMENT (New service)
Where a company, registered for e-filing at MNS, has submitted a return for a year of assessment and thereafter submits an amended return on MRA Eservices for the same year of assessment amending the previous return, any additional payment due as a result of the amended return, may be effected using the Adhoc Payment Facility provided on MNS website. The taxpayer should use the 'Payment Reference Number' provided in the acknowledgement message from MRA Eservices.
Adhoc Payment Guidelines
- M_03062015 ; Notice to Tax Payers
APS and CTX deadlines
Further to Finance Act 2015, the following changes have been brought to due dates pertaining to APS and Corporate Income Tax.
a. Where the APS quarter ends in March, the due date for submission of the APS Statement
and payment of Tax shall be 2 days, excluding Saturdays and public holidays , before the end of June
b. Where the accounting period ends in the month of December,
the due date for the Submission of the return and payment of tax shall be 2 days,
excluding Saturdays and public holidays, before the end of June
- M_19122014 ; Notice to Tax Payers
Surcharge on Unpaid MNS Invoices
Click here to view/download the notice
- M_01012012 ; Notice to Tax Payers
Cut off time for payments to avoid penalties and interest
Commercial banks have a cut off time
of 15:00 on the last date return
and payment are due.
Users are informed that where a return with tax payable is submitted on the last date on which it is due,
it should be sent well before 15:00 hrs in order to allow banks to effect payment on the same day.
We recommend that the return be sent at least 15 minutes before 15:00 hrs.
Penalty and interest would apply where payment is received after the due date.