Mauritius Revenue Authority

Statement of Practice (SP 1/07)

• Director General (MRA) Approval
• Submission of Return - Companies
• Annex to Statement of Practice

Statement of Practice (SP 2/09)

• Director General (MRA) Approval
• Foreign Tax Credit

Statement of Practice (SP 3/09)

• Claims for Bad Debts

Statement of Practice (SP 4/10)

• Director General (MRA) Approval
• Implementation of CSR

 Statement of Practice (SP 5/10)

• Director General (MRA) Approval
• VAT on Islamic Finance Transactions (Murabaha)

 Statement of Practice (SP 6/10)

• Director General (MRA) Approval
• Tax treatment of dividends on redeemable preference shares

 Statement of Practice (SP 7/10)

• Director General (MRA) Approval
• Computation of Environment Protection Fee

Statement of Practice (SP 8/11)

• Director General (MRA) Approval
• Computation of CSR Fund

Statement of Practice (SP 9/11)

• Director General (MRA) Approval
• Claims for Bad Debts

Statement of Practice (SP 10/12)

• Taxation of Foreign Exchange Differences

Statement of Practice (SP 11/12)

• Update on CSR
• CSR Computation