CbC Reporting Guidelines

Click here to file a CbC report




Before filing a CbC Report, please ensure that you are familiar with the CbC - Documentations, which can be downloaded from here.



>> Overview of CbC Filing Process at MRA

  1. Filing using Tax Account Number (TAN) and password
    • Constituent Entity (CE) will need to use their TAN and password in order to file the CbC report

  2. If the CE already has a Tax Account Number and password
    • CE should register for CbC Reporting on MRA CbC Portal.
    • The Tax Account Number and name of company as per certificate of Incorporation are mandatory.
    • CE will be immediately redirected to the CbC Reporting login page after successful registration.
    • Click here to register

  3. If the CE has a Tax Account Number but does not have a password
    • CE should register for CbC Reporting on MRA CbC Portal.
    • The Tax Account Number and name of company as per certificate of Incorporation are mandatory.
    • Password for CbC Reporting will be sent by post to the CE by the MRA e-FIling unit.
    • Click here to register

  4. If the CE does not have a Tax Account Number
    • CE must register for CbC Reporting on MRA CbC Portal.
    • The ROC file number and name of company as per certificate of Incorporation are mandatory.
    • Tax Account Number will be created by the MRA Registration Unit and communicated to CE.
    • Password for CbC Reporting will be sent by post to the CE by the MRA e-FIling unit.
    • Click here to register.

  5. Submit CbC Report
    • CE will need to submit their CbC reporting data (XML format) to MRA ONLY via MRA Eservices facility.
    • When submitting a CbC report, enable email alerts for reporting status, if you want to be notified via email when new status messages are available at MRA.
    • After submission of your CbC report, an acknowledgement ID will be displayed on your browser to confirm receipt of CbC report.
    • Click here to file a CbC report

    • For information: The CbC XML file need to be in accordance with the prevailing CbC XML Schema (XSD which can be downloaded from here. The CbC XML User Guide can be downloaded from here.


  6. CbC Notification
    • Where a CE of a Multinational Enterprise (MNE) Group is resident for tax purposes in Mauritius but is neither the Ultimate Parent Entity nor the Surrogate Parent Entity, it must notify the Director-General of the identity and tax residence of the Reporting Entity, within 12 months of the year end of the MNE Group.
      1. Log in to MRA Eservices using your TAN and Password,
      2. Click on Notification tab,
      3. Submit notification with details on the Reporting Entity.

  7. CbC Status Message
    • Status Message provide status regarding the transmission of each CbC report to OECD and processing of each CbC report by OECD.
    • Each CbC report uploaded to MRA will consist of one or more status message(s) and they can be viewed as follows:
      1. Log in to MRA Eservices using your TAN and Password,
      2. Click on Reporting Status tab,
      3. Status Message for CbC File(s) uploaded will be displayed.
    • During submission of a CbC report, CE who enabled email alerts for reporting status will be notified via email when new status messages are available at MRA.

  8. CbC XML Report Notes
    • The DocRefID and MessageRefID should be in the format [TransmittingCountry][REPORTING YEAR][-][TAN][UNIQUE IDENTIFIER] where TransmittingCountry should be 'MU'. They should also be unique for all files submitted.
    • All amounts provided in the CbC Report should be reported in one and the same currency, being the currency of the Reporting CE.
    • The Total revenue in the CbC Report must equal the sum of the Unrelated and Related revenues. A difference of plus or minus 2 is allowed.
    • All the receiving countries in which a Constituent Entity is found to be resident should be specified in the MessageSpec as provided in the CbcReports.

  9. CbC XML Report Best Practices
    • To prevent file errors, please ensure that element values in CbC XML reports do not include characters such as Apostrophe ('),Asterisk, Double Dash (- -), Hash (#), Ampersand (&), Quotation Mark ("), Less Than (<) and/or Greater Than (>)