Terms and Conditions:


  1. The theme of the Selfie Video Competition is “Being a Good Citizen”. Participants are expected to speak about what they consider are the qualities and values that are essential to be a good citizen.


  2. The videos can either be in English / French or Creole language.


  3. The selfie video competition is reserved to students from the University of Mauritius students only (part-time and full time).


  4. The competition starts on Thursday 11th September 2014 and ends on Thursday 18th September 2014.


  5. Participants should post their videos on You Tube, under the title mrauom2014.


  6. The Selfie Video posted by the participant shall not exceed 30 seconds and should relate to the theme of the competition.


  7. Videos of more than 30 seconds will be discarded.


  8. The number of video posted by each participant is limited to one.


  9. The participants should provide her/his contact details (telephone number / email) in the details caption so that he/she may be contacted if his/her video is selected.


  10. All videos posted under the title mrauom2014 during the time of the competition will become the property of the MRA and may thereafter be used by the latter at different points in time after the competition.


  11. Videos posted after the deadline will not be considered.


  12. Videos containing vulgar / obscene comments or insults will automatically be rejected and the MRA reserves the right to take any appropriate legal actions concerning such type of videos.


  13. The MRA reserves the right not to run the competition, and consequently not to award any prizes if the videos posted on You Tube under the title mrauom2014 are found not to meet the requirements of the competition.


  14. The prizes for the competition are as follows:
    1. 1st Prize – Ipad Air
    2. 2nd Prize – Ipad Mini
    3. 3rd Prize – Ipod Nano (7thgeneration)


  15. The MRA shall not be held responsible for any defect or malfunction relating to any prizes.

Customs Department - Standard Operating Procedures(SOP) for Stakeholders




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VAT Lucky Draw Scheme


  1. What is the VAT Lucky Draw Scheme?
  2. Prizes
  3. Who can participate?
  4. How to participate?
  5. Effective Periods for the draws
  6. Conditions for participation
  7. Leaflet - English Version
  8. Leaflet - French Version



 Click here to Submit Invoice



  1. What is a VAT Lucky Draw Scheme?


    The VAT Lucky Draw Scheme (VLDS) was promoted by the Mauritius Revenue Authority (MRA) in 2014 as an incentive to encourage the local population to claim a receipt for every transaction and for the VAT registered persons to issue a VAT invoice for every sales/ transactions.


    The VLDS is therefore part of a nationwide VAT Sensitization Campaign which aims at increasing compliance with VAT legislation. To participate in the VLDS, consumers have to send the details of their VAT Invoice through sms, the MRA website or the MRA VAT App and they stand a chance of winning up to Rs 50,000 every quarter.


  2. Prizes


    1st prize – Rs 50 000
    2nd prize – Rs 25 000
    3rd prize – Rs 15000
    4th to 10th prizes – Rs 10 000 (each)
    11th to 20thprizes – Rs 5 000 (each)


  3. Who can participate?


    Every individual consumer of more than 18 years old can participate in the VAT Lucky Draw Scheme.


  4. How to participate?


    Individual consumers wishing to participate in the scheme will have to send details of their VAT Invoices either through MRA's Website or via SMS on : 5 252 8282 as follows :


    Website Short Message Service (SMS)
    Click on 'Submit Invoice (receipt) for VAT Lucky Draw' SMS should be sent on 5 252 8282
    Under 'Participants Details', kindly fill in the following :
    • Full Name
    • Telephone / Mobile Number
    • Email Address (if any)
    SMS cost is 60 cents + VAT (normal rate)
    Under 'VAT Receipts Details' kindly fill in the following as per your VAT Invoice:
    • VAT No. of Supplier
    • VAT Paid
    • Date of VAT Invoice
    • VAT Invoice Number
    Message Format :
    VAT rxxxxxxxx ixxxxxx axxxxxx dxx-xx-xx
    Click on 'Submit' after completing the fields rxxxxxxxx, is the VAT Registration Number, ixxxxxx is the VAT invoice number, axxxxxx is the VAT amount paid and dxx-xx-xx is the date of the VAT Invoice (dd-mm-yy).
    Upon submission, if the above details have been correctly entered you will obtain an acknowledgement message and an Email notification on your email address. In case of wrong format, you will receive an error message on your mobile.


  5. Effective Periods for the draws


    The VAT Lucky Draw Scheme has already started as from 1st January and it will operate on a quarterly basis of the respective year, as follows:


    1st Quarter - January to March

    2nd Quarter – April to June

    3rd Quarter – July to September

    4th Quarter – October to December


    Participants will have up to 15th of the month following the end of each quarter to send the details of their VAT invoices for the VAT Lucky Draw Scheme.


    The draws will be effected under the supervision of the Gambling Regulatory Authority (GRA) during the last week of the month following the end of every quarter.


  6. Conditions for participation


    The participant to the VAT Lucky Draw Scheme should be the holder of a VAT Invoice. The VAT Invoice should pertain to purchases for a minimum VAT amount of Rs 75. For every multiple of Rs 75 of VAT amount, the participant will obtain one chance of VAT Lucky Draw, up to a maximum of 10 chances.


    The list of winning VAT Invoices will be published in the newspaper and on the MRA's Website after each draw.


    Winners of the quarterly VAT Lucky Draws will have to present the original VAT invoices within the specified time to the MRA so as to collect their respective prizes.


    The MRA recommends the public to claim VAT Invoices for all purchases made from a VAT registered person and to keep the invoices for participation in the VAT Lucky Draw Scheme.


    Please note that a VAT invoice should not be submitted more than once for participation.