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.

Reduction of the CSR Amount to be Remitted to the MRA

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 CSR 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 CSR Foundation before reducing any amount to be remitted to the MRA

Priority Areas of Intervention

The CSR Programmes to be financed by companies should be in the ten priority areas of the Foundation, namely:

  • 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

They should demonstrate tangible contribution to national development objectives and UN Sustainable Development Goals in line with the National CSR Foundation’s “Framework for Action towards Social inclusion, Equity and Sustainable Development”.

Non-Qualifying Activities

The following activities do not qualify under CSR.

  • Contribution to any governmental institutions or any parastatal institutions
  • Contribution to religious/spiritual activities
  • Activities promoting alcohol, cigarettes and gambling
  • Staff welfare and training of employees of a company and the National CSR Foundation
  • Natural disasters mitigation programme
  • Sponsorship for marketing purposes for companies
  • Any activity discriminating on the basis of race, place of origin, political opinion, sexual orientation, colour or creed and any other such anti-social behaviour as enshrined in the constitution.

Target Group

The CSR Programmes shall target beneficiaries as defined below.

  • Individuals and families under the Social Register of Mauritius (SRM)
  • Vulnerable groups under the Charter of the National CSR Foundation:
    I. Children and/or adults living below the poverty line as defined by Government
    II. Children and/or adults living below the absolute poverty line, as defined by the World
    Bank
    III. Children and/or adults with disabilities and/or suffering from a severe disease
    IV. Abused children and/or adults
    V. Neglected/Abandoned children and orphans
    VI. Street children, including (a) children who live and sleep in the street; and (b) children
    who are in the street during the day but sleep in the family home
    VII. Teenage mothers
    VIII. Children with parents in prison
    IX. Children in conflict with the law
    X. Out of school and illiterate children and illiterate adults
    XI. Children and/or adults suffering from substance abuse
    XII. And any other stigmatised, discriminated, most-at-risks groups as determined by the
    Founder

Application for Approval

Every company seeking approval for reducing the amount to be remitted to the MRA shall apply online through the website of the National CSR Foundation.

Companies shall be required to provide all the necessary information regarding the CSR programmes they intend to finance, including evidence of start of the programme before 1 January 2019, NGOs supported, the services/activities to be implemented, target beneficiaries,
location, total cost and expenditures associated with the programme.

Companies should ensure that the amount to be approved does not exceed 25% of their CSR Fund.

Applications for approval shall be made within three months of the end of the financial year of the company.

The National CSR Foundation shall inform companies of the outcome within one week of receiving their application.

Successful applicants will be provided with a certificate of reduction of CSR amount to be remitted to the MRA.

Monitoring and Evaluation

Companies may be required to report on activities undertaken. The National CSR Foundation reserves the right to carry out periodic monitoring and evaluation of approved CSR programmes.

Furthermore, monitoring and evaluation performances may be used to inform future approvals.