According to Section 4, part 1 of the Mauritius Revenue Authority Act 2004, the functions of the MRA shall be to;[1]
(a) administer, operate and give effect to the Revenue Laws and, for that purpose, assess liability to, collect and account for, all taxes;
(b) monitor, oversee and co-ordinate all activities relating to, and ensure a fair, and effective administration and operation of, the Revenue Laws;
(c) deliver a high standard of service to the public with a view to promoting voluntary compliance with the Revenue Laws, promoting fairness and transparency, increasing the efficiency and effectiveness of its Departments and Divisions and maximising revenue collection;
(d) combat fraud and other forms of tax evasion;
(e) set objectives and work targets and promote human resource development and training for its officers and other employees;
(f) determine the manner in which a particular category of persons may use electronic means for the purpose of submitting a return, effecting a payment or making a claim under a Revenue Law;
(g) ensure compliance by its officers with the Revenue Laws to the highest possible degree; and
(h) advise the Minister and other relevant organs of the State on any matter relating to taxation or revenue law or administration.
