First question: which species are we talking about? I assume you could find such files for human or mouse as a supplementary information for some papers, not sure for other species. To make sure that the annotations are up to date, I would recommend to compile the tab file yourself in 3 relatively easy steps.
- download miRNA gff file for the species you are interested in from miRBase (http://mirbase.org/ftp.shtml)
- download gene annotation for your species (the same genome version as used in miRBase) from ensembl (http://www.ensembl.org/biomart/martview/ab0fc52b7dde5284de84d8eee7469039)
-intersect two files using bedtools (use -s and -wa, depending what exactly you are interested in, manual for the command can be found here: http://bedtools.readthedocs.org/en/latest/content/tools/intersect.html).