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INDIVIDUAL TAX RETURN

LIST OF COMMON ERRORS AND OMISSIONS

1. Claim for deduction in respect of dependent child is wrongly made where:

  1. Both spouses claim dependent child in their respective return. This is not allowed. Only one spouse has to claim deduction in respect of dependent children;
  2. Divorced/separated parents claim relief in respect of the same dependent child in their respective return;
  3. Where the child is over 18 years but is not pursuing full time education.

2. Claim for additional exemption is wrongly made in respect of a child following undergraduate course

  1. where the tuition fees are below Rs 44,500 for a child following an undegraduate course in Mauritius;
  2. where the course is not an undergraduate course but rather a Certificate, Diploma or postgraduate course;
  3. where the course is not full time;
  4. where the income of either spouse exceeds Rs 2 million.

3. Relief in respect of housing loan interest is wrongly claimed where:

  1. the loan was contracted before 1 July 2006;
  2. the interest paid is not in respect of a housing loan;
  3. the loan is not secured by mortgage or fixed charge;
  4. the total deduction claimed by a couple exceeds Rs 60,000;
  5. the income of either spouse exceeds Rs 2 million.

4. Claim for dependent spouse wrongly made

  1. A deduction for dependent spouse is not allowable where the taxpayer is not married. The taxpayer should be able to submit a copy of civil or religious marriage certificate, when so required, to substantiate that he is married.

5. Non declaration/under declaration of certain Income that are taxable:

          Examples:

  1. Invigilation and other fees e.g fees from MES;
  2. Director Fees.
  3. Old age pension;
  4. Other pension received from Ministry of Social Security;
  5. Tuition and lecture fees

6. Users do fill in a return but fail to submit it to MRA

  1. After completing the return and printing of a copy, the user forgets to press submit button before logging out.
  2. To ensure that you have submitted your return, ensure that you receive an acknowledgement ID.

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