Overview of the Voluntary Disclosure Settlement Scheme 2025 in Mauritius
The Mauritius Revenue Authority (MRA) has announced the introduction of the Voluntary Disclosure Settlement Scheme (VDSS) 2025, following amendments made through the Finance Act 2025. This scheme aims to encourage taxpayers to voluntarily disclose any undeclared or under-declared income and taxable supplies, offering significant relief in the form of waiver of penalties and interest for those who come forward within the specified timeframe.
Scope and Purpose of the Scheme
The VDSS provides an opportunity for eligible individuals and entities to regularize their tax affairs concerning the assessment year 2024/2025 and prior periods. Specifically, it covers:
- Undeclared or under-declared income for the assessment year 2024/2025 and earlier years.
- Undeclared or under-declared taxable supplies for the period ending 30 April 2025 and previous taxable periods.
The primary goal is to promote voluntary compliance by offering a full waiver of penalties and interest, thereby reducing the potential liabilities for taxpayers who proactively settle their dues.
Eligibility Criteria and Application Process
Taxpayers who wish to benefit from the VDSS must meet specific conditions:
- The disclosure must be made on or before 31 March 2026.
- Any person who has been assessed after 5 June 2025 for the relevant periods and has pending objections or appeals can also participate if they withdraw their objections or appeals and accept the assessed tax.
- The tax due on the disclosed amounts must be paid in full by 31 March 2026.
Eligible individuals and companies can access the online disclosure facility via the official MRA website at www.mra.mu. The process involves submitting the relevant details of the undeclared income or supplies, along with supporting documentation, through the secure online portal, which is integrated with the MauPass single sign-on system tied to the National ID Card and Central Population Database.
Exclusions and Restrictions
The scheme explicitly excludes:
- Persons convicted of offences related to drug trafficking, arms trafficking, terrorism, money laundering, corruption, or financial crimes committed on or after 1 July 2012.
- Individuals or entities under criminal proceedings related to the above offences.
- Persons subject to ongoing investigations concerning the same offences.
This ensures that the scheme is reserved for compliant taxpayers seeking to regularize their tax affairs voluntarily, without ongoing criminal investigations or convictions related to serious offences.
Legal and Administrative References
The VDSS is established under subsection 25 of Section 28 of the MRA Act, as amended by the Finance Act 2025. For further details, taxpayers are advised to consult the official communication on the MRA website or contact the MRA helpdesk during working hours.
| Contact Details | Information |
|---|---|
| Website | www.mra.mu |
| Helpdesk Phone | +230 207 6000 |
| headoffice@mra.mu |
Conclusion
The Voluntary Disclosure Settlement Scheme 2025 offers a valuable opportunity for taxpayers to regularize their tax positions with substantial benefits. By participating within the stipulated deadline, eligible persons can avoid penalties and interest, fostering a culture of voluntary compliance and transparency. It is strongly recommended to utilize the online platform for submission and to consult official sources for guidance to ensure adherence to the scheme’s requirements.
