Mauritius (MU)

Jurisdiction Overview

IDQuestionAnswer
401 *Individual TIN: Are all natural persons subject to personal income tax provided with unique and mandatory Taxpayer Identifier Numbers (TINs) which are mandatory for filing their tax returns? Yes
 Data Date: 2019

Notes

 
According to the OECD Automatic Exchange Portal: "The Mauritius Revenue Authority (MRA) issues a Tax Account Number to all individuals with a tax obligation in Mauritius".

Sources

https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-identification-numbers/Mauritius-TIN.pdf