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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 16 th August 2006. Contents. MRA – Legal, Governance Framework MRA Revenues Institutional Framework: Benefits HR Framework

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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

contents
Contents
  • MRA – Legal, Governance Framework
  • MRA Revenues
  • Institutional Framework: Benefits
  • HR Framework
  • Information System
  • MRA Office Premises
  • Milestones
mra legal framework
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
administration of tax es
Administration of Taxes
  • Customs Duty
  • Excise
  • VAT
  • Tax on Gaming, Betting, Lotteries
  • Income Tax

- Personal

- Corporate

- PAYE

objectives of mra
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

revenue 2006 2007
Revenue 2006/2007

Rs. (Billion) % of GDP

Total Revenue 43.1 20.0 %

Tax Revenue 38.6 17.9 %

MRA Revenue 34.1 15.3 %

mra governance framework
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
mra governance framework10
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
mra governance framework11
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
mra governance framework12
MRA Governance Framework
  • Management Team
      • Director General
      • Heads of eleven Departments and two Divisions
  • Functions
      • Implements the policy of the Authority
mra organisation structure
MRA Organisation Structure
  • Legal
  • IT
  • Internal Affairs
  • Internal Audit
institutional f ramework benefits
Institutional Framework: Benefits
  • Increased revenues
  • Efficiency
  • Autonomy
  • Accountability
  • Transparency
performance and efficiency
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
ethics and transparency
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
human resources framework
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

information systems
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.
mra office premises
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.
milestones
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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