E-filing and e-payment for Individual Income Tax filing is on Monday 16 October 2017

By | October 16, 2017
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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.

Taypayers are requested to read https://eservices.mra.mu/Notes2017.pdf before filing.

Particulars and Information required to file Individual Income Tax Return

Before starting the filing of your return, kindly ensure that you have the following information:

  1. Tax Account Number (TAN) for self and spouse where applicable.
  2. Password issued by MRA
  3. NIC number for self, spouse and dependent child where applicable
  4. Date of marriage
  5. Business Registration Number where applicable
  6. Statement of Emoluments and Tax Deduction for self and dependents
  7. Statement of Amount Paid and Tax Deduction in respect of income subject to Tax Deduction at Source (TDS)
  8. Profit & Loss Account for the year ended 30th June 2017 where a taxpayer derives income from Trade, Business or Profession
  9. Certificate in respect of Share of income received from Société/Succession, if any
  10. Relevant information in respect of Dividends and Interest received for self and dependents, if any
  11. Relevant information in respect of dependent child pursuing Undergraduate Course
  12. Certificate in respect of medical insurance premium or contribution to approved Provident Fund, if any
  13. Certificate in respect of Interest paid on Secured Housing Loan, if any
  14. Receipts in respect of CPS paid for the CPS Quarter ended 30st September 2016, 31st December 2016 and 31st March 2017

LIST OF COMMON ERRORS AND OMISSIONS

1. Claim for deduction in respect of dependent child is wrongly made where:

  1. Both spouses claim dependent child in their respective return. This is not allowed. Only one spouse has to claim deduction in respect of dependent children;
  2. Divorced/separated parents claim relief in respect of the same dependent child in their respective return;
  3. Where the child is over 18 years but is not pursuing full time education.

2. Claim for additional exemption is wrongly made in respect of a child following undergraduate course

  1. where the tuition fees are below Rs 34,800 for a child following an undergraduate course in Mauritius;
  2. where the course is not an undergraduate course but rather a Certificate, Diploma or postgraduate course;
  3. where the course is not full time;
  4. where the income of either spouse exceeds Rs 4 million.

3. Relief in respect of housing loan interest is wrongly claimed where:

  1. the interest paid is not in respect of a housing loan;
  2. the loan is not secured by mortgage or fixed charge;
  3. the income of either spouse exceeds Rs 4 million.

4. Claim for dependent spouse wrongly made

  1. A deduction for dependent spouse is not allowable where the taxpayer is not married. The taxpayer should be able to submit a copy of civil or religious marriage certificate, when so required, to substantiate that he is married.

5. Non declaration/under declaration of certain Income that are taxable:

Examples:

  1. Invigilation and other fees e.g fees from MES;
  2. Director Fees.
  3. Old age pension;
  4. Other pension received from Ministry of Social Security;
  5. Tuition and lecture fees

6. Users do fill in a return but fail to submit it to MRA

  1. After completing the return and printing of a copy, the user forgets to press submit button before logging out.
  2. To ensure that you have submitted your return, ensure that you receive an acknowledgement ID.

No document needs to be submitted if you file electronically. 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. Additionally you may opt to have your refund, if any, credited in your bank account.

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 hotline 207 6010 for a printed blank Income Tax Form or call at the MRA’s Service Counter, Ehram Court, Port Louis.

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, go to the link https://eservices9.mra.mu/taxportal/taxpayerlogin.jsp  to obtain your password. You will be required to provide some details including your email. Where the details correspond with those available at MRA, you will be provided your password instantly by email. Otherwise your password will be sent to you by post to your last known correspondence address.

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

To make use of this payment facility, you should fill in a “Direct Debit Application Form” available https://eservices.mra.mu/DirectDebitForm2016.pdf or contact the MRA Service Counter and send it to MRA Head Office by 2nd October 2017 at latest (office hours) for onward processing to your bank. Taxpayers, who have already availed themselves of this payment facility, need not fill in a new “Direct Debit Application Form”.

2. Internet Banking

Payment can be effected through Internet Banking via the following banks: ABC Banking Corporation, Afrasia Bank, Bank One, Barclays Bank, HSBC, MCB, MPCB, SBI , SBM and Maubank.

Note: For internet banking facility you should register with your bank.

https://eservices.mra.mu/ibbanking.html for payment through Internet banking

3. Credit Card

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

4. Cash/Cheque/Card

Payment may be made by cash or cheque at MRA cash counters, Ehram Court, Port Louis, from Monday to Friday (09.00 hrs to 15.30 hrs). Please produce a copy of the acknowledgement receipt received on submission of the return or provide the following: Name, Tax Account Number (TAN), Assessment Year and Amount, while effecting payment.

Cheques drawn to the order of the Director General MRA crossed “MRA A/C” or “Account Payee Only” may be sent by post. Please write your name, Tax Account Number (TAN) and the Assessment year on verso of cheque. The cheque should reach the MRA Headquarters, Ehram Court, Port Louis by 2nd October 2017 at latest.

Please ensure that your cheque is properly drawn with the correct date and the payee name, verify that the amount in words and figures correspond, make sure that the cheque is duly signed by the authorized signatories and any overwriting should bear the full signature of authorized signatory/signatories. In case cheque is returned due to non-compliance to the above, penalty and interest will apply as per regulations in force.

Payment where tax payable does not exceed Rs 25,000 may be made by debit/credit card at MRA cash counters, Ehram Court, Port Louis.

Kindly note that the due date to effect payment at MRA cash counters, Ehram Court, Port Louis is 2nd October 2017.

ATM

Taxpayers having an account at the State Bank of Mauritius Ltd may pay the Income Tax due by using the ATM service of the bank. For more information, you may visit State Bank of Mauritius Ltd website:

http://www.sbmgroup.mu

SMS

Taxpayers may pay their income tax due by SMS using Orange Money Service. For more information, please visit Orange website: http://www.orange.mu.

MCB Juice

Taxpayers may pay their income tax due by MCB Juice. For more information, please visit MCB website: http://www.mcb.mu.

TAX PAID IN EXCESS – REFUND

Where the Income Tax form shows a TAX PAID IN EXCESS, that is a negative balance, MRA will, after processing, either credit your bank account if you have selected this option or send a crossed Cheque to your residential address.

DUE DATE

The return should be submitted at latest on 2nd October 2017. A delay of up to 16th October 2017 is applicable where the return is filed electronically and payment, if any, is effected through Internet Banking, ATM, SMS (Orange Money), MCB Juice or by credit card on MRA e-Services.

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 Hotline 207 6010

SOURCE:

http://www.mra.mu/

https://eservices.mra.mu/