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FAQ
Since 2009, the Government of Mauritius has established a policy with the overall objective of mandating registered companies to pay 2% of their book profit towards programmes that contribute to the social and environmental development of the country. Commonly known as Corporate Social Responsibility (CSR), it is the concept whereby companies act to balance their own economic growth with the sustainable social and environmental development of their areas of operation. A company performing highly in CSR is one that goes beyond compliance with the legal framework to actively pursue positive impacts on local communities and its environmental footprint. In 2015, the existing guidelines have been abolished with the simplification of the procedures. There were no more priority areas and companies have more freedom to decide as long as they meet the new Income Tax amendment act of 2015 summarised as follows:
Every company shall in every year set up a CSR Fund equivalent to 2 per cent of its chargeable income of the preceding year to implement a CSR Programme in accordance with its own CSR framework. A CSR programme should have as objects the alleviation of poverty, the relief of sickness or disability, the advancement of education of vulnerable persons or the promotion of any other public object beneficial to the Mauritian community; Companies now need to submit to the MRA as an annex to their return of income a statement showing the amount of CSR spent and the details of CSR projects implemented by the company during the income year.
In December 2016, the Government established the NCSR Foundation, which was then renamed the National Social Inclusion Foundation (NSIF), as the Central Body for receiving and allocating public funds to NGOs. The Foundation operates under the aegis of the Ministry of Social Integration, Social Security and National Solidarity. The latest CSR guidelines can be consulted here:
https://www.nsif.mu/wp-content/uploads/2017/06/Priority-Areas-and-Fields-of-Intervention-2017.pdf
