In a press release dated August 6, 2026, the Mauritius Revenue Authority (MRA) informs that it has come to its attention that several economic operators, encompassing professionals such as law practitioners, medical practitioners, accountants, and educators providing private tuition, are insisting on cash payments from the public. It reads that economic operators are informed of the requirement to record and declare the whole earnings for income tax purposes and supplies for VAT purposes, as applicable, irrespective of whether payment was made in cash or otherwise.
The MRA also emphasised that whilst acceptance of cash below the permitted statutory threshold is not illegal, it is unlawful to omit cash transactions from records required to be maintained and declarations required to be made under revenue laws. It further says, “Any person deliberately omitting to record and declare any taxable income, VAT supplies or committing any other form of under-declaration under a revenue law shall commit an offence and shall be liable to criminal proceedings.”
The public is urged to make e-payments or digitally through usage of credit or debit cards, electronic wallets, or internet/mobile banking to the maximum, to always request a receipt whenever a payment is made in a bid to help promote transparency while at the same time supporting tax compliance.
The MRA has also called upon the public to air their grievances whenever an economic operator has failed to issue a receipt and insists on cash payment, having implemented a complaints management system, accessible on its website: www.mra.mu. Information can also be sought by phone on the MRA Helpdesk on 207 6000 during working hours.
The MRA states that it remains committed to safeguarding public revenue while ensuring a fair and equitable tax system.
