First amendment to the Airport Taxes and Fees Act

Revenue Stamp Act Repeal Act

Tenth amendment to the Maldives Tourism Act

Third amendment to the Tax Administration Act

Third amendment to the Criminal Procedures Act

Public Health Emergency Act 2020

Second amendment to the Tax Administration Act

Fifth amendment to the GST Act

Airport Taxes and Fees Act (Consolidated)

Fifth amendment to the Employment Act

Eighth amendment to the Maldives Tourism Act

Fourth amendment to the GST Act

Seventh amendment to the Maldives Tourism Act

Sixth amendment to the Maldives Tourism Act

Third amendment to the GST Act

Second amendment to the GST Act

Fifth amendment to the Maldives Tourism Act

First amendment to the GST Act

Fourth amendment to the Maldives Tourism Act

Ninth amendment to the Export Import Act

Goods and Services Tax Act (Consolidated)

Business Profit Tax Act

Second amendment to the Maldives Tourism Act

Tax Administration Act (Consolidated)

Bank Profit Tax Act

Act Governing Duty Free Areas In Maldives

Export Import Act

Foreign Investment Act

Revenue Stamp Act (Repealed)

MIRA 923 Request for Pre-filing Consultation (English)

MIRA 923 Request for Pre-filing Consultation (English) - Fillable

MIRA 118 Registration of Employees

MIRA 205 GST Return General GST (Dhivehi) (6%) (Version 22.1) - for periods starting from 1 January 2022 onwards

MIRA 205 GST Return-General GST (Dhivehi) (6%) (Version 22.1) - fillable - for periods starting from 1 January 2022 onwards

MIRA 206 GST Return - Tourism GST (Dhivehi) (12%) (Version 22.1) - For periods starting from 1 January 2022 onwards

MIRA 206 -GST Return - Tourism GST (Dhivehi) (12%) (Version 22.1) - Fillable - For periods starting from 1 January 2022 onwards

Industry Tax Guide: Tourist Guesthouses

MIRAconnect User Guide (Dhivehi)

Industry Tax Guide: Lease of Immovable Property (Dhivehi)

Objection and Appeal Guide (English)

MIRA 205 GST Return-General GST (English) (6%) (Version 22.1) - for periods starting from 1 January 2022 onwards

MIRA 205 GST Return-General GST (English)(6%) (Version 22.1) - Fillable - For periods starting from 1 January 2022 onwards

MIRA 206 GST Return - Tourism GST (English) (12%) (Version 22.1) - Fillable - For periods starting from 1 January 2022 onwards

MIRA 206 GST Return - Tourism GST (English) (12%) (Version 22.1) - For periods starting from 1 January 2022 onwards

How to complete Income Tax Registration form (MIRA 117, Version 21.1) (Dhivehi)

MIRA 117 Income Tax Registration (Dhivehi)

MIRA 916 Election to Deduct Employee Withholding Tax (English)

MIRAconnect User Guide

How to complete Income Tax Registration form (MIRA 117, Version 21.1)

MIRA 117 Income Tax Registration (English)

MIRA 117 Income Tax Registration (English) - Fillable (Please download this form to your computer/laptop in order to view its content)

MIRA 918 Offence Reporting Form (English)

MIRA 919 Notice of Appointment of Lawyer (English)

MIRA 920 Extension for Appointment of Lawyer (English)

MIRA 918 Offence Reporting Form (English) - Fillable

MIRA 919 Notice of Appointment of Lawyer (English) - Fillable

MIRA 920 Extension for Appointment of Lawyer (English) - Fillable

MIRA 918 Offence Reporting Form (Dhivehi)

MIRA 919 Notice of Appointment of Lawyer (Dhivehi)

MIRA 920 Extension for Appointment of Lawyer (Dhivehi)

MIRA 904 Adjustment/Refund Request (Dhivehi)

MIRA 904 Adjustment/Refund Request (English) - Fillable

Guide to Airport Service Charge, Airport Development Fee and Departure Tax

MIRA 904 Adjustment/Refund Request (English)

MIRA 530 Airport Taxes and Fees Return (Version 22.1) - Submit this return for periods beginning on or after 1 January 2022

Information Sheet (Version 22.1) - Submit this information sheet for periods beginning on or after 1 January 2022

Frequently Asked Questions – Common Reporting Standards

Guide to Automatic Exchange of Information (AEOI)

Tax Audit Framework (Effective date: 1 January 2021)

Job Application Form (Dhivehi)

MIRA 925 Request for Revenue Stamp Refund (English) - Fillable

MIRA 925 Request for Revenue Stamp Refund (English)

MIRA 902 Tax Clearance Application Form (English) - Fillable

MIRA 902 Tax Clearance Application Form (English)

MIRA 119 Registration of Reporting Financial Institutions (Fillable)

MIRA 119 Registration of Reporting Financial Institutions

Change of Taxable Period (English)

Change of Taxable Period (Dhivehi)

Change of Taxable Period (English) - Fillable

Objection and Appeal Guide (Dhivehi)

MIRA 903 Instructions on Completing the Notice of Objection (Dhivehi)

How to fill in Request for Confirmation of Payment of Tax before Appeal form (MIRA 405, Version 20.1)(English)

How to fill in Request for Confirmation of Payment of Tax before Appeal form (MIRA 405, Version 20.1)(Dhivehi)

MIRA 903 Instructions on Completing the Notice of Objection (English)

MIRA 405 Request for Confirmation of Payment of Tax Before Appeal - Fillable

MIRA 205 GST Return - General GST (English) (6%) (Version 20.2) - Fillable

MIRA 205 GST Return - General GST (Dhivehi) (6%) (version 20.2) - Fillable

MIRA 206 GST Return - Tourism GST (English) (12%) (Version 20.2) - Fillable

MIRA 206 GST Return - Tourism GST (Dhivehi) (12%) (Version 20.2) - Fillable

MIRA 205 GST Return - General GST (English) (6%) (Version 20.2)

MIRA 205 GST Return - General GST (Dhivehi) (6%) (version 20.2)

MIRA 206 GST Return - Tourism GST (English) (12%) (Version 20.2)

MIRA 206 GST Return - Tourism GST (Dhivehi) (12%) (Version 20.2)

How to fill in the GST Return for General Goods and Services (MIRA 205, Version 20.2)(Dhivehi)

How to fill in the GST Return for Tourism Goods and Services (MIRA 206, Version 20.2)(Dhivehi)

How to fill in the GST Return for General Goods and Services (MIRA 205, Version 20.2)(English)

How to fill in the GST Return for Tourism Goods and Services (MIRA 206, Version 20.2)(English)

Filing GST nill return using Vaarupay

BPT return filing requirements for companies, partnerships and other persons except individuals and deemed partnerships, Tax Year 2019

BPT return filing requirements for individuals and deemed partnerships, Tax Year 2019

MIRA 917 Change of Rate of Employee Withholding Tax (English)

Taxation of Charitable Organisations

How to complete MIRA 118 (Registration of Employees)

MIRA 910 Request for Fine Relief (English)

MIRA 910 Request for Fine Relief (Dhivehi)

MIRA 910 Request for Fine Relief (English) - Fillable

MIRA 905 Request for Installment Plan (English)

MIRA 905 Request for Installment Plan (English) - Fillable

MIRA 905 Request for Installment Plan (Dhivehi)

MIRA 405 Request for Confirmation of Payment of Tax Before Appeal

Record Keeping Guide

MIRA 106 Deregistration - Fillable (English)

MIRA 106 Deregistration - Fillable (Dhivehi)

How to fill in the BPT Return (MIRA 304, version 19.1)

Guide to First amendment to the Tax Ruling TR-2018/B65

Guide to Taxpayer Registration

BPT return filing requirements for companies, partnerships and other persons except individuals and deemed partnerships, Tax Year 2018

BPT return filing requirements for individuals and deemed partnerships, Tax Year 2018

Guide to Zero-rated Goods and Services

MIRA 907 Request for Information under the Right to Information Act (English) - Fillable

MIRA 911 MTA Course Application (English) - Fillable

MIRA 913 Tax Return Amendment Request (English) - Fillable

MIRA 903 Notice of Objection (English) - Fillable

MIRA 103 Charitable Organizations Registration (English) - Fillable

MIRA 109 Auditor Registration (English) - Fillable

MIRA 111 MIRAconnect Account Request (English) - Fillable

GST Registration - Social Housing Projects - Fillable

MIRA 306 BPT Return, Non-resident International Transport operators (Version 15.1)(English) - Fillable

MIRA 307 Application for Exemption under s.16 of the BPT Act (English) - Fillable

MIRA 403 Payment Status Request Form (Fillable)

MIRA 510 Payment of Zakat-al-mal (English) - Fillable

MIRA 510 Payment of Zakat-al-mal (Dhivehi) - Fillable

MIRA 901 Advance Rent Adjustment Form - Fillable

Guide to Input Tax in relation to Capital Expenditure

Green Tax Guide - Dhivehi

MIRA 103 Charitable Organizations Registration (Dhivehi)

BPT return filing requirements for companies, partnerships and other persons except individuals and deemed partnerships, 2017

BPT return filing requirements for individuals and deemed partnerships, 2017

Information Sheet - Social Housing Projects (Online version)

Vaaru Card Application Form

Vaaru Card Board Resolution template

Information Sheet for Social Housing Projects

GST Registration - Social Housing Projects

Input Tax Statement (Version 18.1)

Input Tax Statement (Version 18.1) - Online Version

How to complete the Information Sheet for Input Tax in relation to Capital Expenditure (version 18.1)

Information Sheet for Input Tax in relation to Capital Expenditure - Online version

Guide to Time of Supply

GST Food Guide (Dhivehi)

How to fill in the Airport Taxes and Fees Return (MIRA 530) and Information Sheet

Remittance Tax Guide

MIRA 913 Tax Return Amendment Request (Dhivehi)

MIRA 913 Tax Return Amendment Request (English)

Green Tax Information Sheet (Version 17.1)

BPT return filing requirements for companies, partnerships and other persons except individuals and deemed partnerships, 2016

BPT return filing requirements for individuals and deemed partnerships, 2016

Output Tax Statement (Version 16.1)

Airport Taxes and Fees Return

Airport Taxes and Fees Information Sheet

MIRA 305 BPT Return, Insurance Companies (Version 16.1) (English) - Fillable

Guide to Naalu boat operators

How to complete the Output Tax Statement (version 16.1)

Annual Report and Statement of Donations - Template

How to fill in the GST Registration Form (MIRA 105, Version 20.1)

MIRA 105 GST Registration - Fillable (Dhivehi)

MIRA 105 GST Registration - Fillable (English)

How to fill in the Remittance Tax Return (MIRA 520, version 16.2) and the Remittance Tax Information Sheet (version 16.2)

How to fill in the Statement of Interim Payment for Transitional Accounting Periods (MIRA 308, version 16.1)

How to fill in the Statement of Interim Payment (MIRA 303, version 16.1)

MIRA 520 Remittance Tax Return (English)

Remittance Tax Information Sheet

Statement of Interim Payment - Transitional Accounting Period (English) - Fillable

Statement of Interim Payment - Transitional Accounting Period (English)

MIRA 510 Payment of Zakat-al-mal (English)

MIRA 510 Payment of Zakat-al-mal (Dhivehi)

MIRA 911 MTA Course Application (English)

Tax Guide for Foreigners Doing Business in the Maldives

MIRA 307 Application for Exemption under s.16 of the BPT Act (English)

MIRA 111 MIRAconnect Account Request (English)

MIRA 304 BPT Return (English) (Version 19.1)

MIRA 304 BPT Return (Dhivehi) (Version 19.1)

How to fill in the Taxpayer Registration form (MIRA 101, Version 16.1)

How to fill in the BPT Return for Insurance Companies (MIRA 305,Version 16.1)

Guide to Barter Transactions

Guide to Transitional Accounting Periods

Guide to Exempt Goods and Services

MIRA 902 Tax Clearance Application Form (Dhivehi)

How to fill in the Green Tax Return (MIRA 501) and the Green Tax Information Sheet

How to fill in the Green Tax Return for Foreign Tourist Vessels (MIRA 502) and the Green Tax Information Sheet

Green Tax Guide

MIRA 501 Green Tax Return (English) (Version 16.2)

MIRA 502 Green Tax Return - Foreign Tourist Vessels (English) (Version 16.1)

How to fill in the MRTGS Remittance Request form (MIRA 906)

GST Food Guide (English)

MIRA 304 BPT Return (Dhivehi) (Version 19.1) - Fillable

How to complete the Input Tax Statement (version 18.1)

Online payment guide

MIRA 301 Withholding Tax Return (Version 16.1) - Fillable

Guide to Currency and Exchange Rate

MIRA 301 Withholding Tax Return (Version 16.1)

MIRA 301 Version 15.1 Instructions on Completing the WHT Return (English)

MIRA 113 Version 14.1 Instructions on Completing the Tax Agent Registration Form (English)

MIRA 114 Version 15.1 Instructions on Completing the Appointment of Tax Agent Form (English)

MIRA 305 BPT Return, Insurance Companies (Version 16.1) (English)

MIRA 306 BPT Return, Non-resident International Transport operators (Version 15.1)(English)

MIRA 114 Appointment of Tax Agents (English) (Version 15.2)

MIRA 304 BPT Return (English) (Version 19.1) - Fillable

Guide to the Third Amendment to the GST Act

MIRA 103 Version 20.1 Instructions on Completing the Registration of Charitable Organizations (English)

How to fill in the Deregistration form (MIRA 106, Version 17.1)

MIRA 907 Request for Information under the Right to Information Act (Dhivehi)

MIRA 207 Version 12.1 Instructions on Completing the Change of Taxable Period and Accounting Basis (English)

Guide to GST on Telecommunication and Courier Services

MIRA 907 Request for Information under the Right to Information Act (English)

MIRA 113 Tax Agent Registration (English)- Fillable

MIRA 114 Appointment of Tax Agents (English) (Version 15.2) - Fillable

MIRA 113 Tax Agent Registration (English)

MIRA 404 Payment Form

Penalties under the GST and BPT Acts

MIRA 303 Statement of Interim Payment (English) - Fillable

MIRA 303 Statement of Interim Payment (Dhivehi) - Fillable

MIRA 303 Statement of Interim Payment (Dhivehi)

MIRA 303 Statement of Interim Payment (English)

MIRA 903 Notice of Objection (English)

MIRA 105 GST Registration (English)

MIRA 105 GST Registration (Dhivehi)

MIRA 106 Deregistration (English)

MIRA 106 Deregistration (Dhivehi)

MIRA 109 Auditor Registration (English)

MIRA 903 Notice of Objection (Dhivehi)

GST Record-Keeping Booklet

MIRA 901 Advance Rent Adjustment Form

MIRA 401 Work Visa Fee Payment Form

MIRA 401 Work Visa Fee Payment Form (Fillable)

MIRA 103 Charitable Organizations Registration (English)

MIRA 403 Payment Status Request Form

Submission of financial statements together with the income tax return for tax year 2020 (English)

Submission of financial statements together with the income tax return for tax year 2020 (Dhivehi)

Submission of Withholding Tax Reconciliation Return for the tax year 2020 (Dhivehi)

Submission of Withholding Tax Reconciliation Return for the tax year 2020 (English)

Providing the details of remuneration to the recipients (Dhivehi)

Revised MIRA 205 and MIRA 206 (GST Returns) (Dhivehi)

Revised MIRA 205 and MIRA 206 (GST Returns) (English)

Revised MIRA 205 and MIRA 206 (GST Returns) (English)

Revised MIRA 205 and MIRA 206 (GST Returns) (Dhivehi)

Auditors registered with MIRA for the purpose of Business Profit Tax (Dhivehi)

Auditors registered with MIRA for the purpose of the Business Profit Tax Act (English)

Abolishment of Remittance Tax (English)

Abolishment of Remittance Tax (Dhivehi)

Revised MIRA 304 (BPT Return) - English

Revised MIRA 304 (BPT Return) - Dhivehi

GST on sanitary napkins, tampons, menstrual cups and other such products (English)

GST on sanitary napkins, tampons, menstrual cups and other such products (Dhivehi)

Revised MIRA 304 (Dhivehi)

Revised MIRA 304 (English)

Submission of Output Tax Statement (English)

Submission of Output Tax Statement (Dhivehi)

Changes to Input Tax Statement (English)

Changes to Input Tax Statement (Dhivehi)

Payment of GST on transactions entered into by Government Institutions

Submission of information of input tax in relation to capital expenditure (English)

Submission of information of input tax in relation to capital expenditure (Dhivehi)

Registration of foreigners conducting business activities in the Maldives (English)

Registration of foreigners conducting business activities in the Maldives (Dhivehi)

Advising taxpayers to be vigilant about people without tax agent license providing services within the scope of work of licensed tax agents

Drawing Competition 2017

Submission of Output Tax Statement (Dhivehi)

Submission of Output Tax Statement (English)

Changes to Green Tax Information Sheet (English)

Changes to Green Tax Information Sheet (Dhivehi)

Registration of individuals and “deemed partnerships” with MIRA

Amendments to the Remittance Tax Regulation (English)

Amendments to the Remittance Tax Regulation (Dhivehi)

Important information for businesses importing goods into the Maldives (Dhivehi)

Important information for businesses importing goods into the Maldives (English)

Revised Output Tax Statement (Dhivehi)

Revised Output Tax Statement (English)

Mandatory online filing of general sector GST return (Dhivehi)

Mandatory online filing of general sector GST return (English)

Submission of Output Tax Statement (Dhivehi)

Submission of Output Tax Statement (English)

Withholding tax on booking commission (Dhivehi)

Withholding tax on booking commission (Enlgish)

Charging Remittance Tax on cash withdrawals abroad (Dhivehi)

Charging Remittance Tax on cash withdrawals abroad (English)

GST registration of business activities situated within the premises of tourist hotels and tourist guesthouses (English)

GST registration of business activities situated within the premises of tourist hotels and tourist guesthouses (Dhivehi)

Remittance Tax

Mandatory online filing and payment of TGST and WHT (English)

Mandatory online filing and payment of TGST and WHT (Dhivehi)

Charging Green Tax from 1 October 2016 (English)

Charging Green Tax from 1 October 2016 (Dhivehi)

Revised MIRA 205 and MIRA 205 (English)

Revised MIRA 205 and MIRA 206 (Dhivehi)

Use of Logo by Online Businesses (English)

Use of Logo by Online Businesses (Dhivehi)

Output Tax Statement (English)

Output Tax Statement (Dhivehi)

Submission of Green Tax Information Sheet (English)

Submission of Green Tax Information Sheet (Dhivehi)

Details of software used for different purposes (English)

Details of software used for different purposes (Dhivehi)

Circular to remind to pay company fee of 2015

Mandatory online filing and payment for large taxpayers (English)

Mandatory online filing and payment for large taxpayers (Dhivehi)

Charging Green Tax from 1 November 2015 (Dhivehi)

Charging Green Tax from 1 November 2015 (English)

Information Sheet (English)

Information Sheet (Dhivehi)

Green Tax (English)

Green Tax (Dhivehi)

Following circulars issued by MIRA (Dhivehi)

Payment of GST on Transactions made by State Owned Enterprises (Dhivehi)

Drawing and Photography competition deadline extension

Filing tax returns and making payments via MIRAconnect (English)

Filing tax returns and making payments via MIRAconnect (Dhivehi)

MIRAconnect Statement Portal (English)

MIRAconnect Statement Portal (Dhivehi)

Circular – Drawing and photography competition

Circular - Changes to Input Tax Statement and Output Tax Statement (English)

Circular - Changes to Input Tax Statement and Output Tax Statement (Dhivehi)

Output Tax Statement (English)

Output Tax Statement (Dhivehi)

Revised MIRA 301 (Withholding Tax Return) (English)

Revised MIRA 301 (Withholding Tax Return) (Dhivehi)

Exemption from submitting tax invoices (Dhivehi)

Exemption from submitting tax invoice (English)

Submission of Information Sheet (Dhivehi)

Submission of Information Sheet (English)

Revised MIRA 205 (General Goods and Services) (Dhivehi)

Revised MIRA 205 (General Goods and Services) (English)

Registration of Staff Shops in the General GST Sector

Abolishment of 'Bed Tax' (English)

Abolishment of “Bed Tax” (Dhivehi)

Change of rate of tourism sector GST on 1 November 2014 (English)

Change of rate of tourism sector GST on 1 November 2014 (Dhivehi)

Audit of Financial Statements for the Tax Year 2013 (English)

Audit of Financial Statements for the Tax Year 2013 (Dhivehi)

Reinstatement of 'Bed Tax' (English)

Reinstatement of 'Bed Tax' (Dhivehi)

Payment of GST on Transactions made by Government and State Authorities

Agreements that include provisions relating to tax signed by State institutions and government authorities

Revised GST Returns (English)

Revised GST Returns (Dhivehi)

Councils Tax Obligations

Expiry of the relief given on charging GST on agreements entered into prior to the ratification of GST Act (Dhivehi)

Expiry of the relief given on charging GST on agreements entered into prior to the ratification of GST Act (English)

Requesting for Details of GST Paid by Government Offices & Ministries

Payment of GST on Transactions made by Government and State Authorities

Uninhabited Agricultural Island Lease for the year 2012 (Varuvaa)

Policy on Providing Relief to Resorts and Hotels under Construction

BPT Interim Payment 2011

Change of GST Rate

Request for Room Rates

Payment of Tourism Tax and Submission of Tourism Tax Sheet

Important differences between T-GST and GST

Public Finance Circular 2011/07

Exemption from Submitting Tax Invoices

T-GST Awareness Programs

Information session on Tax Return Form

MIRA 201 (Instructions)

Implementation of T-GST from 01 January 2011

Basis for Tax Calculation and Taxable Period

T-GST Single Registration

T-GST Registration

Informing MIRA about temporary/permanent closure of the Tourist Establishments

Clarification on T-GST Treatment

Tax Ruling: T-GST 2

Request for T-GST Related Information

Circular on Revised T-GST Return

Authorized Signatories For T-GST Returns

Input Tax Statement

Annex to Circular No 220-AA-2011-09

Policy on Disposal of Documents Obtained in Audits

Fourth amendment to the Enforcement Policy

Third amendment to the enforcement Policy

Second amendment to the Enforcement Policy

Policy on Relieving Fines of Small Businesses as an Amnesty

First amendment to the Enforcement Policy

Enforcement Policy (Consolidated)

Ran Laari Award

Policy on Providing Relief to Resorts and Hotels Under Construction

First amendment to Tax Ruling TR-2018/B63

First amendment to the Tax Ruling TR-2018/B65

Mandatory online payment of taxes

First amendment to the Tax Ruling TR-2018/B64

Fifth amendment to the Tax Ruling TR-2015/G23

Twenty-fourth amendment to the Goods and Services Tax Regulation

Approved banks and financial institutions

Mandatory online filing of general sector GST return

Fifteenth amendment to the Business Profit Tax Regulation

Employment under a contract of service

Thin capitalization

Second amendment to the Online Filing and Payment Regulation

Mandatory online filing of BPT return

Submission of financial statements and appointment of auditors

Registration of construction work carried out for Government social housing schemes

Twenty-third amendment to the Goods and Services Tax Regulation

Fourth amendment to the Tax Ruling TR-2015/G23

First amendment to the Tax Ruling TR-2013/B25

First amendment to the Online Filing and Payment Regulation

Twenty-second amendment to the Goods and Services Tax Regulation

Twenty-first amendment to the Goods and Services Tax Regulation

Mandatory online filing of general sector GST return

Fourteenth amendment to the Business Profit Tax Regulation

Twentieth amendment to the Goods and Services Tax Regulation

Thirteenth amendment to the Business Profit Tax Regulation

Date of effect of certain provisions of the Tax Ruling TR-2017/B56

Amending tax returns

Registration of individuals and “deemed partnerships” under the Tax Administration Act

Twelfth amendment to the Business Profit Tax Regulation

Submission of financial statements and appointment of auditors (Repealed)

Eleventh amendment to the Business Profit Tax Regulation

First amendment to the Remittance Tax Regulation

Mandatory online filing of general sector GST return

First amendment to the Tax Ruling TR-2016/G33

Registration of “deemed partnerships” under the Tax Administration Act (Repealed)

Nineteenth amendment to the Goods and Services Tax Regulation

Third amendment to the Tax Ruling TR-2015/G23

Second amendment to the Tax Ruling TR-2014/B38

Third amendment to the Tax Administration Regulation

Remittance Tax on cash withdrawals abroad

Mandatory online filing and payment of Withholding Tax and tourism sector GST

Tenth amendment to the Business Profit Tax Regulation

First amendment to the Green Tax Regulation

Eighteenth amendment to the Goods and Services Tax Regulation

Transfer of imported goods (Repealed)

Seventeenth amendment to the Goods and Services Tax Regulation

Second amendment to the Tax Ruling TR-2015/G23

First amendment to the Tax Ruling TR-2015/B43

Places established on tourist establishments

First amendment to the Tax Ruling TR-2014/B38

First amendment to the Tax Ruling TR-2015/B49 (Repealed)

Incorporation of business carried on through a permanent establishment

Second amendment to the Tax Administration Regulation

Sixteenth amendment to the Goods and Services Tax Regulation

First amendment to the Tax Administration Regulation

Fifteenth amendment to the Goods and Services Tax Regulation

First amendment to the Tax Agents Regulation

Central management and control

Submission of financial statements and appointment of auditors (Repealed)

Penalties for non-compliance with the GST Act and Regulation

Effect of change of accounting period

Fourteenth amendment to the Goods and Services Tax Regulation

Ninth amendment to the Business Profit Tax Regulation

GST treatment of agency commission

First amendment to the Tax Ruling TR-2015/G23

Mandatory online filing and payment for large taxpayers

Amending GST returns

Amending BPT returns and withholding tax returns

Thirteenth amendment to the Goods and Services Tax Regulation

Eighth amendment to the Business Profit Tax Regulation

Application for exemption under section 16 of the Business Profit Tax Act

Submission of documents during the process of an objection review (Repealed)

Clarification on section 4 of the Business Profit Tax Act

Documents to be submitted with GST return

Twelfth amendment to the Goods and Services Tax Regulation

Seventh amendment to the Business Profit Tax Regulation

Transfer of capital assets within a group of companies

Submission of financial statements and appointment of auditors (Repealed)

Charitable organizations

Domestic air transportation services supplied to Maldivian citizens and supplies to employees at tourist establishments

Change of rate of tourism sector goods and services tax on 1 November 2014

Determining the date on which a payment subject to withholding tax is made

Using the new TIN on tax invoices

Sixth amendment to the Business Profit Tax Regulation

First amendment to the Tax Ruling TR-2012/G8

Imposition of GST on immovable property

Eleventh amendment to the Goods and Services Tax Regulation

Tenth amendment to the Goods and Services Tax Regulation

Registration of individuals under the Tax Administration Act (Repealed)

Application for exemption under section 16 of the Business Profit Tax Act (Repealed)

GST implications of a reduction in the consideration payable by a customer to a supplier

Goods and Services Tax: Ninth amendment to the Goods and Services Tax Regulation

Eighth amendment to the Goods and Services Tax Regulation

Effect of change of accounting period (Repealed)

Effect of change of accounting period (Repealed)

Claiming input tax under the Tourism Goods and Services Tax Act

Exemption from financial statement requirements when all income is subject to withholding tax

Fifth amendment to the Business Profit Tax Regulation

Application of section 6 of the Business Profit Tax Act where the residence status of the recipient of a payment has not been established

Calculation of taxable profits of non-resident airline and shipping operators

Fourth amendment to the Business Profit Tax Regulation

Submission of financial statements and appointment of auditors (Repealed)

Penalties for offences under the Business Profit Tax Act (Revised)

Scope of section 6(a)(4) of the Business Profit Tax Act

Seventh amendment to the Goods and Services Tax Regulation

Sixth amendment to the Goods and Services Tax Regulation

Application for exemption under section 16 of the Business Profit Tax Act (Repealed)

Change of rate of tourism sector goods and services tax on 1 January 2013

Appointment of auditors by auditors registered with the MIRA (Repealed)

GST treatment of agency relationships

Companies and partnerships in the process of liquidation.

Penalties for offences under the Business Profit Tax Act (Repealed)

Payment of the second interim payment together with the final payment

Fifth amendment to the Goods and Services Tax Regulation

Payment of the first interim payment for the tax year 2012 on installment basis

Companies and partnerships in the process of liquidation (Repealed)

Treatment of dividend income

Deadline for making the final payment for the tax year 2011 and the first interim payment for the tax year 2012

Realized and unrealized gains and losses

Interim payment for the tax year 2012

Calculation of taxable profits of a permanent establishment in the Maldives

Immovable property developed by a person other than its owner

Third amendment to the Business Profit Tax Regulation

Fourth amendment to the Goods and Services Tax Regulation

Deadline for filing the tax return and making the final payment for tax year 2011 (Revised)

Withholding tax and income subject to business profit tax

Third amendment to the Goods and Services Tax Regulation

Commencement of collection of tax

Services supplied by a director, partner, trustee or member of a body of persons (Repealed)

Charitable organizations (Repealed)

Valuation of assets at commencement date

Submission of financial statements and appointment of auditors (Repealed)

International accounting standards acceptable to the MIRA

Deadline for filing the tax return and making the final payment for tax year 2011 (Repealed)

Approved banks and financial institutions (Repealed)

Contracts not subject to Goods and Services Tax

Extension of registration deadline for S.100(a) contracts

Registered Pharmacies

Deduction in respect of remuneration payable to relatives of sole proprietors

Interim Payment of Business Profit Tax

Repeal of Section 45(c) of the Goods and Services Tax Regulation

Registration Deadline for S.100(a) Contracts

Approved Banks and Financial Institutions (Repealed)

Change of Rate of Goods and Services Tax on 1 January 2012

Extension to the Period of Relief Granted to Persons Maintaining Documents without the Use of Software (Repealed)

Quarterly Taxable Period

Application Section 100(a) of the Goods and Services Tax Regulation

GST Treatment of Excess Baggage Tickets

Tax Ruling: T-GST 2 [Statement of Input Tax]

Tax Ruling: T-GST I

Tax Sheet Format

Financial Declaration