Mauritius - Publication of guides

Recently the Mauritius Revenue Authority (MRA) published two guides as a facilitation tool to ease compliance for its taxpayers and stakeholders. Effective from last year, the collection functions of Social Security Contributions (SSCs) were centralized at the tax authority. This has allowed employers to benefit from the wide-ranging e-services and e-payment facilities developed by the MRA. To further enhance the compliance by employers in meeting their SSCs obligations, the Guide to Employers (NPF / NSF and Training Levy) was published. It gives detailed information on the obligation to pay contributions, registration of employers, contribution rates, and submission of returns amongst others. 

The MRA also released Guidelines for the Appropriate Use of Information Contained in Country-by-Country (CbC) Reports. These Guidelines have been issued for the benefit of MRA staff, Multinational Enterprises (MNEs) operating in Mauritius, all taxpayers, taxpayers’ representatives or advisers and the general public. The Guidelines cover Mauritius’s approach to the requirement of CbC reporting that information exchanged is to be used by the recipient tax administration appropriately.

Both publications have been posted on the MRA website for consultation.