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M. S. Lal, Director General, MRA 16 th August 2006 PowerPoint PPT Presentation


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TWENTY SEVENTH ANNUAL CATA CONFERENCE WORKSHOP 2006. SPECIAL HOST COUNTRY PRESENTATION ON Mauritius Revenue Authority. M. S. Lal, Director General, MRA 16 th August 2006. Contents. MRA – Legal, Governance Framework MRA Revenues Institutional Framework: Benefits HR Framework

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M. S. Lal, Director General, MRA 16 th August 2006

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TWENTY SEVENTH ANNUAL CATA CONFERENCE WORKSHOP 2006

SPECIAL HOST COUNTRY PRESENTATION

ON

Mauritius Revenue Authority

M. S. Lal, Director General, MRA

16th August 2006


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Contents

  • MRA – Legal, Governance Framework

  • MRA Revenues

  • Institutional Framework: Benefits

  • HR Framework

  • Information System

  • MRA Office Premises

  • Milestones


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MRA – Legal Framework

  • A body corporate, a Revenue Authority established for the purpose of

    • Managing and operating an effective and efficient revenue raising organisation.

  • Agent of the state for

    • Assessment of liability to the collection of and accountability of tax

    • The management, operation and enforcement of the revenue laws


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    Administration of Taxes

    • Customs Duty

    • Excise

    • VAT

    • Tax on Gaming, Betting, Lotteries

    • Income Tax

      - Personal

      - Corporate

      - PAYE


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    Objectives of MRA

    • The key driver for the establishment of the Mauritius Revenue Authority is to provide a facilitating environment for improved organisational performance, in particular enhanced revenue collections.

    • Overall objectives include:

      - To improve compliance and taxpayer services

      - Raise revenues

      - Improve efficiency of tax administration

      - Trade facilitation

      - Tackle corruption and tax avoidance


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    Strategy of MRA


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    Revenue 2006/2007

    Rs. (Billion) % of GDP

    Total Revenue 43.1 20.0 %

    Tax Revenue 38.6 17.9 %

    MRA Revenue34.1 15.3 %


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    MRA Revenues


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    MRA Governance Framework

    Finance Minister

    • Oversight and final responsibility

    • Setting of fiscal policy (including exemptions)

    • Propose revenue target

    • Monitoring and supervisory role

    • Amend and approve budgets presented by board


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    MRA Governance Framework

    • MRA Board

      • Chairperson

      • Two official members

      • Four unofficial members

  • Functions

    • Select and appoint management team

    • Lay down terms and conditions of service of officers of the management team and other employees


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    MRA Governance Framework

    • Director General

      • Appointed by MRA Board

      • Chief Executive Officer of the Authority

  • Functions

    • Implements the policy of the Authority

    • Administers Revenue Laws


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    MRA Governance Framework

    • Management Team

      • Director General

      • Heads of eleven Departments and two Divisions

  • Functions

    • Implements the policy of the Authority


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    MRA Organisation Structure

    • Legal

    • IT

    • Internal Affairs

    • Internal Audit


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    MRA Employees


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    Institutional Framework: Benefits

    • Increased revenues

    • Efficiency

    • Autonomy

    • Accountability

    • Transparency


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    Performance and Efficiency

    MRA –

    • has introduced a performance management system for staff with ambitious objectives to increase revenues, organisational performance and efficiency. This will create a stimulating and challenging environment for all MRA staff

    • has built a high performance culture

    • has improved terms and conditions

    • has fixed term performance contracts for senior management

    • will base all promotions and pay progression on performance


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    Ethics and Transparency

    MRA -

    • has required all staff to make a declaration of assets

    • aims to manage integrity through specially constituted Internal Affairs Division

    • has placed a mechanism to enforce strict internal controls in systems and procedures through Internal Audit Division


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    Human Resources Framework

    • MRA resources has legislative framework to establish its own human resource management. Key features that are new or enhanced will include:

      - Fixed term contracts for management

      - Broad banded pay and grading structure

      - Job descriptions, HR manual and staff handbook

      - Performance management system

      - Training and development strategy

      - Code of conduct and disciplinary proceedings mechanism


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    Information Systems

    MRA Launch: Interim IT system

    • Project ongoing with State Informatics Limited

    • Staff will be able to access all systems simultaneously

    • Support the move to extending the taxpayer based structure, with functional sub-structure in operational services

    • Facilitate of single desk for customer service

    • Create visible difference to taxpayers

    • Supported by increase in PCs / IS resources for staff

    • Expected lifecycle of 2 to 3 years pending introduction of fully integrated IT system

      Long-term strategy: Integrated IT system

    • Expect to launch RFP within four months

    • IS Director to review requirements with operations and launch RFP

    • Expected to be introduced within 3 years.


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    MRA Office Premises

    Ehram Court

    • MRA staff has started moving to the new building since July 2006. The main benefits will be:

      - Facilitate the new integrated organisational structure

      - Improved and integrated customer services facilities

      - Modern facilities and working environment

      - Functional open-plan interior design

    • Customs will continue with existing premises pending the completion of the new Customs House.


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    Milestones

    • Respond to letters within 3 working days as from 1 October 2006

    • Electronic filing of returns & payment of tax (PAYE, VAT & CTAX)

      • LTD - 100% by 30 September 2007

      • MSTD - 100% for employers with > 50 employees

      • Introduce electronic return for individual by 30 September 2007

  • Reduce number of PAYE refunds from 80,000 to 5,000 by September 2007 and refund period from 3 months to 1 month

  • Make all VAT repayment within 30 days as from 1 July 2006

  • Determine objection within 4 months 1 July 2006


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    Mauritius Revenue Authority

    Questions?


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