As of 2 February 2021, the Mauritius Revenue Authority (“MRA”), in collaboration with the Financial Services Commission (“FSC”), has implemented a more structured, user-friendly and efficient electronic platform for the application of TRCs. All applications for TRC for Category 1 Global Business Companies/Global Business Companies will now be made on the electronic TRC application platform by the management company. The application can be made for a (i) first issue; (ii) renewal; and/or (iii) re-issue.

To note that an applicant may file the TRC application for more than one country for the same period in the same application, however, they may specify only one validity period per application.

Please click HERE to read more on the rules and requirements for the application of the TRC.