Mustupha Mosafeer - PowerPoint PPT Presentation
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Title: Mustupha Mosafeer
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Use of ICT in Revenue Collection The Mauritius
Experience
- By
- Mustupha Mosafeer
- Commissioner of Income Tax
- Mauritius
May 2006
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Brief of Presentation
- Mauritius Income Tax System
- Computerisation of Tax Administration
- Staff Communication
- Customer Service
- Future Projects
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1. Mauritius Income Tax System
- Income Tax Department dealing with income tax
and corporation tax - Separate Departments to administer VAT and
Customs Duties - Self-assessment system whereby taxpayers file
tax returns and at the same time pay tax in
accordance with their return - Examination of returns and issue of assessment
- Objections and Appeals
- Enforcement actions to recover tax outstanding
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2. Computerisation of Tax Administration
- 2.1 History of Computerisation
- Income Tax Department one of the first
government departments to be computerised
- 1st computerisation phase
- 1990 (BULL system)
- Data from Central Information Systems Division
(CISD) transferred to new system (i.e. Taxpayer
Ledger and Tax Roll) - 2nd computerisation phase
- 1993 (RISC system Oracle Version 6 Software) to
operate PAYE and CPS - Data migrated from old to new system
- 3rd computerisation phase
- 1999 - New RISC server Oracle Version 7
Software (more powerful) - System developed using thin client technology
- 250 PCs connected
- Motivating factor - Y2K compliance
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2. Computerisation of Tax Administration (ctd)
2.2 Where are we now ?
- Registration module
- Maintenance of Register of Taxpayers/Employers
- Use of unique identification number (Tax Account
Number (TAN)) used for VAT and Customs purposes - Store diverse information concerning taxpayer
address, business activity, contact person etc - Issue of tax forms by taxpayer and return types
(individuals, companies,trusts,partnerships).
Forms are sorted by region codes for mailing
purposes - Status report on submission of returns (liable,
not liable)
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2. Computerisation of Tax Administration (ctd)
- Processing of returns module
- Input of returns by punch operators hired from
CISD - Checks in-built to identify incorrect returns
- Refunds (cheques direct credits to banks)
- Issue of computer generated personalised declared
tax claims (including penalty claims) - Management information for audit selection and
other decision-making purposes (e.g. simulation
for budget purposes)
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2. Computerisation of Tax Administration (ctd)
- Cashing module
- Computer generated receipts with cashier
identification - Generates bank deposit slips once cash intake is
reconciled - Updating of Taxpayers and Employers A/cs
- Assessment module
- Input of assessment details
- Notice of assessment issued after vetting
- Assessment history
- Management information (e.g. output per officer,
assessments per sector)
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2. Computerisation of Tax Administration (ctd)
- Objections/Appeals module
- Tracks receipt of objections and appeals
- Monitoring of objections - 6 month rule
- -
output per officer - -
tax held over
- Information module
- Input of information from various sources in
taxpayers computer files - Assist inspectors in their audit work
- Assist in identification of unregistered but
potential taxpayers
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2. Computerisation of Tax Administration (ctd)
- Debt management module
- Tax position
- Age analysis of debts
- Automatic calculation of interest
- Computer generated enforcement claims
(inscription,attachment orders, distress
warrants) - Identification of write-off cases
- Allows collection officer to register collection
actions per each case - Records payment agreements
- Allows monitoring and related reporting
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2. Computerisation of Tax Administration (ctd)
- E-filing module
- E-filing concerns filing of corporate tax returns
and PAYE returns and payment of tax as per the
return filed electronically - Mauritius Network Services (MNS) acts as the
intermediary between the efilers and Income Tax
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E-Filing thru MNS Value Added Network (VAN)
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2. Computerisation of Tax Administration (ctd)
- E-filing module (ctd)
- Project launched in May 2000
- Statistics No of employers 513 (out of
4500) - No of companies 229 (out
of 30560 of which 4000 are liable)
- Legal requirement to adopt e-filing system
for employers with more than 50
employees - Project slow in progress
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2. Computerisation of Tax Administration (ctd)
- Interfaces module
- Allows exchange of information with external
parties - HQ connected to 4 remote sites
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3. Staff Communication
- Intranet system
- Income Tax laws
- Issue of departmental circulars
- Rulings
- Court judgements
- Technical publications
- Internet access facilities
- E-mail facilities
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4. Customer Service
- Departmental website (http//incometax.gov.mu)
- Updated tax legislation
- Description of tax system
- Tax treaties
- Rulings
- Downloadable tax forms
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5. Future Projects
- MRA Integrated system
- Re-engineering of the I/TAX,VAT,LTD systems to
have a standardised computerised system
- File Tracking
- Log of requests
- File location
- Reporting
- Human Resource Management
- Employee Information
- HR Planning
- Selection and Recruitment
- Payroll
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5. Future Projects (ctd)
- Purchasing
- Requisitions
- Purchase orders
- Enquiry and reports
- Financial Management
- Planning
- Budgeting
- Collection and banking
- Payment
- Audit
- Revenue control Acct
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Thank you for your attention
Thank you for your attention
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