Mauritius (MU)

Jurisdiction Overview

IDQuestionAnswer
402 *Corporate TIN: Are all legal persons subject to corporate 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: "As soon as they are created, the Mauritian entities (and individuals carrying out business activities) have an identification number, the Business Registration Number (BRN) issued by the Central Business Registration Department, a governmental authority. This number is used for several purposes, including for tax purpose".

Sources

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