The Maldives Inland Revenue Authority (MIRA) has published changes to the rules for recovering unpaid taxes and other payments. Changes have been made to the general procedure for taking action against non-filers or non-payers of tax returns as well as the procedure for disclosure of names of non-filers or non-payers of tax returns.
One of the primary changes is the adjustment to the notice period for non-filers or non-payers. The time between the first and second notices sent after the filing deadline has been reduced to 15 days.
The main changes to the procedure for disclosure of tax returns of non-filer or non-payer are to state that the name will be disclosed with the amount not paid by the taxpayer at the time of disclosure, after disclosing the name, the period of proceeding from one stage to another to be changed to 5 (five) days.
In addition, the change in the procedure for withholding funds in bank accounts and checking bank accounts is to shorten the notice period to align with the change in the general procedure for taking action against tax defaulters or defaulters.
The changes to these rules have now been gazette and published on the MIRA’s website.