E-FILING INDIVIDUAL TAX RETURN YEAR OF ASSESSMENT 2021-2022
 

E-Filing
Notes to return
Required information and documents
Common errors

MRA e-Services is a secured online platform offering taxpayers the facility to file tax returns electronically. The taxpayer may effect electronic payment through Direct Debit or online credit card.

You are required to use your User ID and password to file your return

User ID is either your TAN or NID/NCID

CLICK HERE TO FILE YOUR INCOME TAX RETURN

In case payment has not been effected on submission of return, please use the link provided below

Click here for e-Payment

E-FILING SERVICE CENTRE
 
List of Approved eFiling Service Centres

If you are an approved filing service centre please use the link provided below.

APPROVED E-FILING SERVICE CENTRES - CLICK HERE TO FILE RETURN ON BEHALF OF A TAXPAYER

SELF EMPLOYED RETURNS
 

Presumptive Tax Return for Self Employed (IT02)

As from year of assessment commencing on 1st July 2020, all small enterprise engaged in activities specified in the Thirteenth Schedule (Income Tax Act), may opt to submit a presumptive annual return of income.

In order to qualify for filing a presumptive tax return for self employed,

  1. the gross income for the income year should not exceed 10 million rupees;
  2. the gross income from sources, other than those specified below, should not exceed 400,000 rupees; and
  3. the small enterprise should be engaged in the following activities:
    1. Agriculture, forestry and fishing;
    2. Manufacturing excluding restaurants;
    3. Retail of goods, including sale of food to be consumed off premises;
    4. Wholesale of goods

Simplified return for Self Employed (IT1S)

A self-employed may opt to file either a presumptive tax return or a simplified return and in order to qualify for filing a simplified return for self employed

  1. the net income should not exceed Rs 325,000; and
  2. the gross income from business should not exceed Rs 2 million.
E-FILING INFORMATION
 
General Information

Prerequisites

Advantages of using Password

Payment of Tax

Tax paid in Excess - Refund

Due Date

Penalties & Interest

Support Services

GENERAL INFORMATION

MRA has put in place a system for e-filing of individual returns with enhanced security features. Taxpayers are required to use their User ID (Login) and password to access the system.

Taxpayers accessing the service are advised to use a recent version of Google Chrome, Internet Explorer or Firefox as browser to file their return.

  1. Read the Notes to return before filing your return.
  2. Ensure that you have all required information before you begin.

    1. Click here to obtain the particulars and information required to file your return.

    2. Click here to obtain the List of Common Errors and Omissions.

No document needs to be submitted for electronic filing of return. When using your login and password, your Income Tax form will be pre-filled with data currently available at MRA. You will have the possibility to change the information in the form prior to submission. You may also save a draft copy if you have not completed the filing exercise and will later be able to retrieve the saved draft copy to complete the filing exercise. For secured and fast track refund, kindly provide details for your bank account to be credited.

Pre-filled return is a facility provided by MRA only to facilitate the taxpayer. The taxpayer has the right and duty to change, modify, delete, add and edit any or all figures. Kindly note that the responsibility to make a correct and complete return remains on the taxpayer as per law.

Once you have submitted a final version of your return, you will not be able to submit another version of your return through MRA e-Services. Only the first Income Tax return sent will be processed. In case you wish to amend your return, kindly phone on our helpdesk 207 6000 or email us on returns@mra.mu.

USER NAME (LOGIN) AND PASSWORD

All individual taxpayers have been provided with a password to file their return and hence benefit from additional facilities as follows:

  1. Pre-filled Individual Income Tax Return
  2. Save a draft copy of the Income Tax Return
  3. Quick processing of refund
  4. Option to credit refund directly in Bank Account
  5. Receive a Copy of Income Tax Return through e-mail
  6. Facility to retrieve password by e-mail
  7. Follow process of Refunds
  8. View and print your return
  9. View payments effected

If you have forgotten your password, click on this link to retrieve your password . You will have to insert your User Id and click on Forgot Password to retrieve same.

Your password is confidential, please keep it safe. Kindly note that the same password will be used for e-filing of future returns.

MODE OF PAYMENT

The payment can be effected as follows:

  1. Direct Debit
    1. To make use of this payment facility, you will be prompted to enter your bank details in order to give a one off instruction to debit your bank account. For individual Income tax payers only, prior registration with MRA is not mandatory. If you already have a Direct Debit arrangement with the MRA, the bank details will be automatically displayed.

  2. Credit Card
    1. Online Payment of tax by credit card is available where the tax payable does not exceed Rs 25,000.

      We accept MasterCard / Visa for the payment of Individual Income Tax.

      Credit Card Privacy Policy

TAX PAID IN EXCESS - REFUND

Where the Income Tax form shows a TAX PAID IN EXCESS, it is recommended that you provide your bank account for secured and fast track refund.

DUE DATE

The return should be submitted at latest on 15 th October 2021.

PENALTIES & INTEREST

Penalty for late submission of return (PLS)

Every person who is required to electronically submit a return and who fails to do so, shall be liable to pay a penalty of Rs 2,000 per month until the time the return is submitted, up to a maximum of Rs 20,000. However, where the person is a small enterprise having an annual turnover not exceeding 10 million rupees or an individual who is not in business, the maximum penalty is Rs 5,000.

Penalty for late payment of tax (PLP)

A penalty of 5 per cent of the amount of tax is payable in case of late payment. However, where the person is a small enterprise having an annual turnover not exceeding 10 million rupees or an individual who is not in business, the rate of penalty is 2 per cent.

Interest on late payment of tax (Interest)

In case of late payment, enter 0.5% of the balance of tax payable at section 33.4 for each month or part of the month during which the tax remains unpaid after the due date.

SUPPORT SERVICES

For further information you may call at the MRA's Service Counter on ground floor, MRA Head Office, Ehram Court, Corner Mgr Gonin & Sir Virgil Naz Streets, Port Louis or phone on our Helpdesk 207 6000.