Guidelines on Approval of Reduced CSR
Amount to be Remitted to the MRA
The following Guidelines shall apply to companies and other entities liable to CSR
under Sub-Part AD – Corporate Social Responsibility of the Income Tax Act and in respect of CSR Funds
set up on or after 1 January 2019.
Every company shall remit to the Mauritius Revenue Authority (MRA) at least 75% of a CSR Fund set up on or after 1 January 2019 for onward remittance to the National Social Inclusion Foundation.
The sum due to the MRA may be reduced by an amount not exceeding 25 per cent of the CSR Fund where it is used to finance a CSR programme which has started before 1 January 2019.
The company shall obtain prior approval of the National Social Inclusion Foundation before reducing any amount to be remitted to the MRA.
The CSR Programmes to be financed by companies should be in the following priority areas:
- Socio-economic development as a means of Poverty Alleviation
- Educational Support and training
- Social Housing
- Supporting people with disabilities
- Dealing with health problems
- Family protection including gender-based violence
- Leisure and sports
- Environment and sustainable development
- Peace and nation-building
- Road safety and security
- National Heritage – Restoration of a building designated as a national heritage under the National
Heritage Fund Act
They should demonstrate tangible contribution to national development objectives and UN Sustainable Development Goals in line with the National Social Inclusion Foundation’s Framework for Action towards Social inclusion, Equity and Sustainable Development.
The following activities do not qualify under CSR.
- Any activity discriminating on the basis of race, place of origin, political opinion,
colour, creed or sex
- Any activity promoting alcohol, cigarettes or gambling
- Any activity targeting shareholders, senior staff or their family
- Contribution to any Government department or parastatal body
- Contribution to natural disasters mitigation programme
- Contribution to political or trade union activities
- Contribution to religious or spiritual activities
- Sponsorship for the purpose of marketing for companies
- Staff welfare and training of employees
The CSR Programmes shall target beneficiaries as defined below.
- Individuals and families eligible under the Social Register of Mauritius;
- Individuals and families recognised as vulnerable groups under the Charter of the National Social Inclusion Foundation as defined below:
- Children and/or adults living below the relative poverty line, as defined by Statistics Mauritius;
- Children and/or adults with disabilities and/or suffering from a severe disease;
- Abused children and/or adults;
- Neglected/abandoned children and orphans and children in alternative care;
- Street children, including children who:
(A) live and sleep in the street; and
(B) are in the street during the day but sleep in the family home;
- Teenage mothers and children in single parent families;
- Children with parents in prison;
- Children suffering from family conflict;
- Children engaging in violent or delinquent behaviour and children in conflict with the law;
- Out-of-school and illiterate children;
- Illiterate adults;
- Children and/or adults suffering from substance abuse;
- Vulnerable elderly;
- And such other stigmatised, discriminated, most-at-risks group as determined by the Council in consultation with the Founder