This is a good question with many possible answers.
The short answer: Yes!
One way to do this is to start with the ZF axioms and (1) modify those ZF axioms to fit into the rough set milieu and (2) add one or more new axioms to characterize rough set theory.
Your first axiom could me
RSaxiom 1. Every nonempty set has a lower approximation.
Thank you Sir, If you have any paper or article in this regard kindly send me the link to download. It will be interesting to study first order language and model theory in rough set setting.
From a long time back, I knew one of my friends, now Professor M. Banerjee, IIT Kanpur, used to work in this area and had some idea of an axiomatization for rough set theory.