Organization : Mauritius Revenue Authority
Facility : PAYE Return
Country : Mauritius
Website : https://www.mra.mu/index.php
File Here : https://eservices8.mra.mu/DetailStmtVoucher/login.jsp?type=PAYE
MRA PAYE Return
This facility is available to employers who have been granted access and have been allocated a password by MRA. Other employers should use the facility provided by the Mauritius Network Services Ltd (MNS).
Related : TDS Return Mauritius Revenue Authority : www.statusin.org/29182.html
** Circular Letter to Employers
** As from July 2016, employers will have to submit, on a monthly basis, the details of the employees in respect of whom PAYE deduction has been effected during the month in CSV or XML file format.
** However, if you wish to input employee details one by one, you may select “SCREEN INPUT” on the screen appearing after login.
** Employers should ensure that payment of the total PAYE deducted is effected by the due date.
Prerequisites :
** Before you start, ensure that you have your username, password and your CSV or XML file ready as per MRA’s specifications.
General information for Electronic Filing of Monthly PAYE Return :
Kindly read the instructions below before starting to file the return.
** Employers are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file their return.
** Kindly note that it is the employer’s responsibility to file a correct and complete return.
** Please ensure that you provide your email address and telephone number as they will be used by MRA to communicate with you.
** On successful submission of your return, an acknowledgement ID will be displayed on your screen followed by an email confirming same. If you have not received an acknowledgement ID, the submission is incomplete. Please take necessary actions to correctly submit your return.
Who should file Monthly PAYE Return?
Every employer who has withheld tax under PAYE.
E-filing of Monthly PAYE Return :
The monthly PAYE return should be in one of the following file formats :
** CSV , or
** XML
Deadline for e-filing of Monthly PAYE Return :
The return should be filed electronically not later than 20 days from the end of the month following which the tax was withheld. Where both the return and the payment are effected electronically, the due date is the end of the month following which the tax was withheld.
Please note that a penalty of 10% and interest of 1% per month or part of the month is applicable on any tax paid after the due date.
Modes of Payment
Direct Debit
To make use of this payment facility, you should fill in a “Direct Debit Application Form” available here or at MRA’s Service Counter and send it to MRA’s Head Office before the due date for filing the Monthly PAYE Return 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.
Cash / Cheque
Payment may be made by cash or cheque at MRA’s cash counters, Ehram Court, Port Louis, from Monday to Friday (09 00 to 15 30). While effecting payment, please ensure that you have your PAYE Employer Registration Number (ERN), the amount of tax and a copy of your acknowledgement confirmation.
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, PAYE Employer Registration Number (ERN) and the month on verso of cheque.
The cheque should reach the MRA Headquarters, Ehram Court, Port Louis not later than 20 days after the end of the month in which tax was withheld.
Filing of PAYE Remittance Voucher
** Enter your PAYE Employer Registration Number (ERN) and Password. Click on “Login”. Select the month which is applicable and click on “Start Filing” to access your online voucher.
** Your Name and PAYE Employer Registration Number (ERN) and Tax withheld for the month will automatically appear on the voucher.
** Ensure that you have all the required information before you begin. While filling the PAYE Remittance Voucher, please insert a valid e-mail address in order to obtain an acknowledgment confirming that your PAYE Remittance Voucher has been received by MRA for further processing.
** To move from one field to another, click on tab key on your keyboard.
** While inserting the figures in the PAYE Remittance Voucher, the total remittance will be calculated automatically.
** If you wish to print a copy of your PAYE Remittance Voucher, please do so before you submit the voucher online.
** After submission, kindly print the acknowledgement confirmation for payment purposes.