Acts & Regulations


  • Sixth amendment to the Goods and Services Tax Act
  • Twelfth amendment to the Maldives Tourism Act
  • Eleventh amendment to the Maldives Tourism Act
  • 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
  • Sixth amendment to the Employment Act
  • 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  • Business Profit Tax Act (Repealed)
  • Second amendment to the Maldives Tourism Act
  • Tax Administration Act (Consolidated)
  • Bank Profit Tax Act (Repealed)
  • Act Governing Duty Free Areas In Maldives
  • Export Import Act
  • Foreign Investment Act
  • Revenue Stamp Act (Repealed)
    • Forms & Guides


  • GST Rate Changes Fact Sheet
  • How to fill in the Tax Clearance Application (MIRA 902) & A1/MA1 Form
  • How to fill in the Request for Fine Relief (MIRA 910) Form
  • How to fill in the Request for Installment Plan (MIRA 905) Form
  • MIRA 117 Registration and Change of Information (English)
  • MIRA 117 Registration and Change of Information (English) - Fillable (Please download this form to your computer/laptop in order to view its content)
  • MIRA 117 Registration and Change of Information (Dhivehi)
  • MIRA 106 Deregistration - Fillable (English)
  • MIRA 106 Deregistration (English)
  • MIRA 910 Request for Fine Relief (English)
  • MIRA 910 Request for Fine Relief (English) - Fillable
  • MIRA 905 Request for Installment Plan (English) - Fillable
  • MIRA 905 Request for Installment Plan (Dhivehi)
  • MIRA 905 Request for Installment Plan (English)
  • Guide to Airport Taxes and Fees
  • Tax Guide for Foreigners Doing Business in the Maldives
  • Industry Tax Guide: Lease of Immovable Property
  • Industry Tax Guide: Lease of Immovable Property (Dhivehi)
  • MIRA 113 Tax Agent Registration (English)
  • MIRA 113 Tax Agent Registration (English)- Fillable
  • Record Keeping Guide
  • Guide to GST on Telecommunication and Courier Services
  • Guide to Zero-rated Goods and Services
  • GST Food Guide (English)
  • MIRA 502 - How to fill in the Green Tax Return for Foreign Tourist Vessels and the Green Tax Information Sheet (English) (Version 16.1)
  • MIRA 501 - How to fill in the Green Tax Return (MIRA 501) and the Green Tax Information Sheet
  • How to fill in the GST Returns for Tourism Goods and Services (MIRA 206, Version 22.3) (English)
  • How to fill in the GST Returns for General Goods and Services (MIRA 205, Version 22.3) (English)
  • How to fill in the GST Registration Form (MIRA 105, Version 20.1)
  • MIRA 205 GST Return-General GST (English) (6%) (Version 22.3) - for periods starting from 1 January 2022 onwards
  • MIRA 205 GST Return-General GST (English)(6%) (Version 22.3) - Fillable - For periods starting from 1 January 2022 onwards
  • MIRA 206 GST Return - Tourism GST (English) (12%) (Version 22.3) - For periods starting from 1 January 2022 onwards
  • MIRA 206 GST Return - Tourism GST (English) (12%) (Version 22.3) - Fillable - For periods starting from 1 January 2022 onwards
  • Information Sheet (Version 22.2) - Submit this information sheet for periods beginning on or after 1 April 2022
  • MIRA 205 GST Return General GST (Dhivehi) (6%) (Version 22.3) - for periods starting from 1 January 2022 onwards
  • MIRA 205 GST Return-General GST (Dhivehi) (6%) (Version 22.3) - fillable - for periods starting from 1 January 2022 onwards
  • MIRA 206 GST Return - Tourism GST (Dhivehi) (12%) (Version 22.3) - For periods starting from 1 January 2022 onwards
  • MIRA 206 -GST Return - Tourism GST (Dhivehi) (12%) (Version 22.3) - Fillable - For periods starting from 1 January 2022 onwards
  • How to complete MIRA 118 (Registration of Employees)
  • MIRA 923 Request for Pre-filing Consultation (English)
  • MIRA 923 Request for Pre-filing Consultation (English) - Fillable
  • MIRA 118 Registration of Employees
  • Industry Tax Guide: Tourist Guesthouses
  • MIRAconnect User Guide (Dhivehi)
  • Objection and Appeal Guide (English)
  • How to complete Income Tax Registration form (MIRA 117, Version 22.2) (Dhivehi)
  • MIRA 916 Election to Deduct Employee Withholding Tax (English)
  • MIRAconnect User Guide
  • How to complete Income Tax Registration form (MIRA 117, Version 22.2)
  • 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 (English) - Fillable
  • MIRA 904 Adjustment/Refund Request (Dhivehi)
  • 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 22.3)(Dhivehi)
  • How to fill in the GST Return for Tourism Goods and Services (MIRA 206, Version 22.3)(Dhivehi)
  • How to fill in the GST Return for General Goods and Services (MIRA 205, Version 22.3)(English)
  • How to fill in the GST Return for Tourism Goods and Services (MIRA 206, Version 22.3)(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
  • MIRA 910 Request for Fine Relief (Dhivehi)
  • MIRA 405 Request for Confirmation of Payment of Tax Before Appeal
  • 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
  • MIRA 903 Notice of Objection (English) - Fillable
  • 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 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
  • 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 Board Resolution template
  • Information Sheet for Social Housing Projects
  • GST Registration - Social Housing Projects
  • Input Tax Statement (Version 18.1) - Online Version
  • Input Tax Statement (Version 18.1)
  • 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)
  • 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
  • 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)
  • 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 907 Request for Information under the Right to Information Act (English)
  • MIRA 114 Appointment of Tax Agents (English) (Version 15.2) - Fillable
  • 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 (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
    • Circulars


  • Change of rate of GST on 1 January 2023 (Dhivehi)
  • Change of rate of GST on 1 January 2023 (English)
  • Reinstatement of Green Tax (Dhivehi)
  • Reinstatement of Green Tax (English)
  • Regarding forging of tax clearance reports [English]
  • Regarding forging of tax clearance reports [Dhivehi]
  • Filing of income tax return for the year 2021 (Companies and General Partnerships) [English]
  • Filing of income tax return for the year 2021 (Companies and General Partnerships) [Dhivehi]
  • 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)
  • 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


  • First amendment to the Name and Shame Policy
  • General Enforcement Policy 2022
  • Fine Relief Policy
  • Policy on accessing bank account information and freezing bank account
  • Installment Policy
  • Name and Shame Policy (Consolidated)
  • 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) [Repealed]
  • Ran Laari Award
    • Tax Rulings


  • 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 (Repealed)
  • 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

    • Others
  • Tax Sheet Format

    • Financial Declaration

    NameDesignationYearLink
    Mr. Ahmed Saruvash Adam Chairperson 2019 icon Financial Declaration 2019
    Mr. Fathuhulla Jameel Commissioner General of Taxation 2019 icon Financial Declaration 2019
    Mr. Ahmed Saruvash Adam Chairperson 2020 icon Financial Declaration 2020
    Mr. Ahmed Saruvash Adam Chairperson 2021 icon Financial Declaration 2021
    Mr. Fathuhulla Jameel Commissioner General of Taxation 2021 icon Financial Declaration 2021
    Ms. Asma Shafeeu Deputy Commissioner General of Taxation 2021 icon Financial Declaration 2021
    Ms. Leena Mohamed Zahir Hussain Deputy Chairperson 2021 icon Financial Declaration 2021
    Ms. Leena Mohamed Zahir Hussain Deputy Chairperson 2020 icon Financial Declaration 2020
    Ms. Asma Shafeeu Deputy Commissioner General of Taxation 2020 icon Financial Declaration 2020
    Ms. Asma Shafeeu Deputy Commissioner General of Taxation 2019 icon Financial Declaration 2019
    Ms. Leena Mohamed Zahir Hussain Deputy Chairperson 2019 icon Financial Declaration 2019
    Mr. Fathuhulla Jameel Commissioner General of Taxation 2020 icon Financial Declaration 2020
    Ms. Aishath Asha Ali Director 2019 icon Financial Declaration 2019
    Ms. Aishath Asha Ali Director 2020 icon Financial Declaration 2020
    Ms. Aishath Asha Ali Director 2021 icon Financial Declaration 2021
    Uz. Makhzoom Saleem Director 2021 icon Financial Declaration 2021
    Uz. Makhzoom Saleem Director 2019 icon Financial Declaration 2019
    Uz. Makhzoom Saleem Director 2020 icon Financial Declaration 2020
    Mr. Mumthaz Abdul Rasheed Director 2020 icon Financial Declaration 2020
    Mr. Mumthaz Abdul Rasheed Director 2019 icon Financial Declaration 2019
    Mr. Mumthaz Abdul Rasheed Director 2021 icon Financial Declaration 2021
    Mr. Husham Waheed Director 2019 icon Financial Declaration 2019
    Mr. Husham Waheed Director 2021 icon Financial Declaration 2021
    Mr. Husham Waheed Director 2020 icon Financial Declaration 2020

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