UNIVERSITY

of
TECHNOLOGY
MAURITIUS

An analysis of implementing a Customs Offence

Report for processing and monitoring of customs at
the Mauritius Revenue Authority

LECTUR
Mr. Navin Seeruttun
ER

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
Master of Business Administration General Part Time
 RAMCHURRUN Neville
DECEMBER 2010
JOGEEDOO Ramananda
Introduction
BUSGEETH Pooja

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
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.
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.

JEETUN Hitesh (101232)

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

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

GOPAUL Sailesh Kumar

(101352)
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)

RAMAKRISHNAN Koomarah
(101239)
How change was implemented?

At 1st go – COR Officers were targeted to input the data from COR Form
Move to Online Filing
Centralised Processing – Monitoring
Adding of Warning Letter Sub-Module
Automatic Payment – linked
View to all –Modification
Future – Extended to LSD – Legal Service Department
Mode of Payments – Installments – through submission of Bank Guarantee
Step by step – Prepare User Requirements – Sent to developer Receive updates
Testing – Draft Manuals – Training – Implementation – Maintenance

FOOLCHAND Roodish
(101227)

Conclusion

Recommendation
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