Submit this form to request to enter into a Mutual Agreement Procedure (MAP) under Section 64-1 of the Tax Administration Regulation (Regulation Number 2013/R-45).
In order to request for a MAP you must be a party to an agreement specified in either Section 51 or Section 51-1 of the Tax Administration Act and such agreement must provide that the countries which are parties to the agreement may resolve matters through a MAP.
You will not be eligible for a MAP if a final judgment has been issued by the Tax Appeal Tribunal or a court of law in the Maldives regarding the matter in dispute.
If you are submitting this form via email, please email it to [email protected] together with the information and all the required documents. If the space provided for answering any item in the application is found insufficient, separate enclosures may be used for the purpose and these enclosures should be signed by the authorised signatory.
You may apply for a MAP even if you are not a resident of the Maldives. However, you are required to fulfill all your tax obligations notwithstanding a request for MAP via this form.
Please refer to MIRA’s guide on Mutual Agreement Procedure (Guide no. MIRA M852) before completing this form.
