Individual Tax Return — List of common errors and omissions

1. Non-declaration/under declaration of certain Income that are taxable, such as

   • Invigilation and other fees, e.g. fees from MES;
   • Board Director or Board Member Fees; and
   • Old age pension and any other pension received from Ministry of Social Integration, Social Security and National Solidarity.

2. Deduction in respect of dependent child is claimed where:

   • Both spouses claim child dependent(s) in their respective return. Only one spouse can claim deduction in respect of child dependent(s);
   • Divorced/separated parents claim relief in respect of the same dependent in their respective return; and
   • Where the child is over 18 years but is not pursuing full time education.

3. Deduction in respect of dependent spouse is wrongly claimed where:

   • The dependent spouse is not married. The taxpayer should be able to submit a copy of civil or religious marriage certificate, when so required.

4. Additional exemption is wrongly made in respect of a child following undergraduate or postgraduate course:

   • Fees (including annual tuition fees, excluding administration and students’ union fees) are less than Rs 34,800 for a child following an undergraduate course in Mauritius;
   • Is more than 6 years for the same dependent;
   • Is not an undergraduate or postgraduate course but rather a Certificate or Diploma course and/or not recognised by the Higher Education Commission;
   • Is part time; and
   • Is partly or wholly sponsored, despite being full-time.

5. Deduction of fees for private primary/secondary schools is wrongly claimed where:

   • Dependent child is attending kindergarten/pre-primary schools;
   • Dependant child is attending public primary/secondary schools; and
   • Claims pertaining to school-related expenses, excluding school fees.

6. Medical Insurance Relief cannot be claimed where the premium or contribution is:

   • Payable by the employer; or
   • Under a combined medical and life insurance scheme.

7. Interest relief is wrongly claimed where:

   • The interest is not divided equally between spouses, in case they opt to share the interest claim;
   • The interest paid is not in respect of a housing loan;
   • The loan is not secured by mortgage or fixed charge; and
   • Where the income of either spouse exceeds Rs 4 million.

8. Deduction for carer is wrongly claimed when:

   • The taxpayer does not have a bedridden next of kin receiving invalid’s basic pension from the Ministry of Social Integration, Social Security and National Solidarity; and
   • The CSG of the carer has not been paid prior to filing of the income tax return.

9. Solar Energy Investment Allowance is wrongly claimed where:

   • The allowance is not divided equally between spouses, in case they opt to share the Solar Energy Investment allowance; and
   • The expenses relate to Solar Water Heater System.

10. Donation to charitable institutions is wrongly claimed when the donation:

    • Method is other than via electronic means; and
    • Is made to a charitable institution not duly registered at the MRA, under Section 49(D)..

11. Rainwater harvesting system investment allowance is wrongly claimed where:

    • The allowance is not divided equally between spouses, in case they opt to share the rainwater harvesting system investment allowance; and
    • The expenses relate to water drainage system or other expenses not related to rainwater harvesting system.

12. Taxpayers fail to submit return

    • After completing the return, users often save draft or print a copy, but fails to click the submission button at end of the return;
    • As such, to confirm that the return has successfully been submitted, ensure that an acknowledgement page with ID is displayed.

13. Direct Debit/Credit Card/Prepaid Card issues arises when:

    Examples:

    • Taxpayers usually insert bank details of another person rather than their own, during filing, resulting in rejection of payment;
    • Online Payment of Tax by Credit Card exceeds Rs. 25,000; and
    • Payment of tax at the MRA Cash Office either by Debit Card/Prepaid Card exceeds Rs. 25,000.