INDIVIDUAL TAX RETURN - LIST OF COMMON ERRORS AND OMISSIONS
1. Claim for deduction in respect of dependent child is wrongly made where:
- 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;
- Divorced/separated parents claim relief in respect of the same dependent child in their respective return;
- 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
- where the tuition fees are below Rs 34,800 for a child following an undergraduate course in Mauritius;
- where the course is not an undergraduate course but rather a Certificate, Diploma or postgraduate course;
- where the course is not full time;
- where the income of either spouse exceeds Rs 4 million.
3. Relief in respect of housing loan interest is wrongly claimed where:
- the interest paid is not in respect of a housing loan;
- the loan is not secured by mortgage or fixed charge;
- the income of either spouse exceeds Rs 4 million.
4. Claim for dependent spouse wrongly made
- 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:
- Invigilation and other fees e.g fees from MES;
- Director Fees.
- Old age pension;
- Other pension received from Ministry of Social Security;
- Tuition and lecture fees
6. Users do fill in a return but fail to submit it to MRA
- After completing the return and printing of a copy, the user forgets to press submit button before logging out.
- To ensure that you have submitted your return, ensure that you receive an acknowledgement ID.