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of UNIVERSITY

TECHNOLOGYMAURITIUS

By

RAMCHURRUN Neville (101612) - Team Leader

JOGEEDOO Ramananda (101233)

JEETUN Hitesh (101232)

GOPAUL Sailesh Kumar (101352)

RAMAKRISHNAN Koomarah (101239)

FOOLCHAND Roodish (101227)

BUSGEETH Pooja (!!!!!!!!!!)

MBAG/10/PT Aug

LECTURER

Mr. Navin Seeruttun

Master of Business Administration General Part Time

An analysis of implementing a Customs Offence

Report for processing and monitoring of customs at

the Mauritius Revenue Authority

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DECEMBER 2010

Introduction

Information system (IS) is a set of interrelated components working together to collect, retrieve,

process, store, and disseminate information for the purpose of facilitating planning, control,

coordination, analysis, and decision making in businesses and other organizations. People have

relied on IS to communicate with each other using a variety of physical devices (hardware),

information processing instructions and procedures (software), communication channels

(networks), and stored data (data resources) since the drawn of civilization.

The use of IS has turned businesses into a new dimension where they can derive lots of benefits.

For example, better information, improved service, increased productivity, competitive

advantage, globalization, communication, saves time, creation of new job, lower operational

costs, reduced workforce, more information, improved decision making, and higher client

satisfaction.

Today, Information System is used in nearly all the organization for their day-to-day operations

by allowing them to make quick and accurate decisions and carry out proper planning of their 

resources. Information System has helped organizations to increase their performance and

productivity and also to achieve their competitive objectives. It has become imperative for 

organizations to incorporate Information Technology (IT) in to the mainstream processes in

which the business is involved.

We have based our study on Mauritius Revenue Authority (MRA) with regards to a specific area

of the firm which is Customs Offence Report (COR). COR refers to a form which is filled

whenever an offence has been committed in breach of Customs Laws, Regulations and

enactments. We have analyzed how this firm has integrated an automation of the COR section

known as the COR Database Module for online filing, processing and monitoring of offences.

We have studied how the IS at MRA is managed and planned, the strategic uses of IT and its

relative impact in the organization, the management of telecommunications and the management

of information resources. Flow of information between workgroups, departments and outside is

RAMCHURRUN Neville

JOGEEDOO Ramananda

BUSGEETH Poo a

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vital in the business process of MRA and we had an in-depth analysis of how it deals with the

various concepts associated with Information Technology. 

Overview on MRA

The Mauritius Revenue Authority is considered as a body corporate which is administered and

managed by a Revenue Board. It has been set up under the MRA Act 2004 to act as an agent of 

the State in view of managing, operating and administrating of Revenue laws. It is as from 1st

July 2006 that the MRA became fully operational in conducting its activities. The overall

responsibility of MRA lies in for the administration of tax policy, and the collection and

accounting of all revenues arising under the Revenue laws, with Income Tax, VAT, Customs,

Excise and Gaming. With the aid of an integrated organizational structure, the MRA administers

and collects taxes due in Mauritius.

The MRA possesses a website (mra.gov.mu) to assist both personal or individual taxation and

corporate taxation. On the MRA website we can generally find options like: Media Centre,

Taxation, Legislations, Rulings, Customs, Frequently Asked Questions (FAQs) and Download 

Forms. A wide range of services is provided on the website where individuals and corporate

businesses can navigate through these options to fit in their requirements. Since our study is on

COR, it is worthwhile to mention that the COR Database Module is currently being implemented

at the MRA and the Customs Department presently at IKS Building will shift to the New

Customs House situated at Mer Rouge. This shift from one place to another will indeed bring

improvement in processing and monitoring of customs, as well as detecting offences.

Use of IS in the past

Initially, the MRA was using Microsoft Excel as a tool for data entry purposes and eventually the

firm made use of the new- Access Database as a method of data capture on a 4 months basis.

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JEETUN Hitesh (101232)

Aims and objectives to be achieved

E.g.

1. To move to Online filing (Automatic Payment), Processing & Monitoring (centralized)

2. To minimize error prone, offences

3. To promote effective processing & Monitoring

How IS was used in the past?

Initially, the company was using Microsoft Excel as a tool for data entry purposes and eventually

the firm made use of the new- Access Database as a method of data capture on a 4 months basis.

How IS being used now?

COR Database Module

Integrated in the Customs Management System – Internal Customs Application

How IS will be used in the future?

Through future enhancements

Extend the COR Module to other departments

Company possessing a Website – MRA –Customs Department – mra.gov.mu

What is currently in use?

COR Database Module integrated in the CMS

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GOPAUL Sailesh Kumar

RAMAKRISHNAN Koomarah

How they fit into business model?

Integrated internally to Customs Users as well as external users – Large Taxpayers Dept, Income

Tax, VAT

Customs – Port/Airports Users

Legal Service Dept – interaction – input hearings – follow up of cases -settlement

How company operated in the past?

Filing of COR on Form No 30, hard copy

Ledgers

Payments through Assessment Form

Manual Excel sheet (main details)

Ms Access

No reports (Manual – Error Prone)

Attempt to evaluate the effectiveness of there IS

No attempt to remedy by respective sections – burden remains on IT Section and IT people like

always

Is being used in the Customs Department (Integrated in the CMS)

COR Database Module (Live)

DMS – Debt Management System (to be implemented)

Arrival Hall – LAN Project (to be implemented)

Auction Sales (to be implemented)

Deferred Control (to be implemented)

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