The Mauritius Revenue Authority (MRA) has set up a mechanism for promoting e-filing of tax returns and operation of E-Filing Service Centres. These
centres may, with the authorisation of taxpayers, file returns electronically on their behalf using the system made available by the MRA or by any other system approved by MRA.
Filing of returns
This service centre will be authorised to file VAT Return on behalf of a person or body of persons and should ensure that:
Necessary written authority has been obtained from the person or body of persons to file returns on his/its behalf;
A copy of this procedure is handed over to the person or body of persons;
Arrangements for electronic payment of tax and/or penalty, surcharge or interest are stated; and
A copy of the return filed (soft or hard) is made available to the person or body of persons.
Responsibility for returns filed
The person or body of persons on behalf of whom returns are filed shall be responsible for the declarations and any claim or assessment, whenever arising, will be made by MRA to the persons or body of persons.