Revenue Laws In Mauritius

The mauritius revenue authority wishes to inform the public that given the lockdown prevailing in mauritius.

Revenue laws in mauritius. A corporation resident in mauritius is subject to tax on its worldwide income. Prior to joining pwc she worked as officer in charge of the international taxation section at the mra. Corporations are liable to income tax on their net income currently at a flat rate of 15. 300 000 and goes up to rs.

A non resident corporation is liable to tax on any mauritius source income subject to any applicable tax treaty provisions. Kindly note that the responsibility to make a correct and complete return remains on the taxpayer as per law. Advertisements regulation act 1930. Insofar as it relates to advertising structure fee under sections 4 to 12 added by act no.

Revenue laws in alphabetical order regulations. Laws and regulations may be open to different interpretations. Yamini joined pwc in march 2020 as a tax director after 31 years with the mauritius revenue authority mra. It was set up with the objectives of collecting and accounting of all revenues that happen under the revenue law.

Pre filled return is a facility provided by mra only to facilitate the taxpayer. If you have any particular problem you should consult a qualified legal practitioner. The mauritius revenue authority mra is a parastatal organisation in mauritius it is the revenue authority of the mauritian government and operate under the aegis of the ministry of finance and economic development the mra is responsible for the assessment of liability the collection and the accountability for tax and the management operation and enforcement of revenue laws. The taxpayer has the right and duty to change modify delete add and edit any or all figures.

37 of 2011 advertisements regulation amendment of schedule regulations 2012. Dividends the dividends include those paid by a resident company in mauritius or dividends paid by a co operative society under the co operative societies act as at january 2019 companies paying a dividend exceeding rs 100 000 to any individuals succession society or trusts should file a return of dividends with the mauritius revenue authority. The tax challenges for mauritius revenue authority mra the mauritius revenue authority was created in 2004 by an act of parliament. She has wide experience in handling tax investigation cases with huge tax yields.