If you wish to enter into an Advance Pricing Agreement (APA), submit this form to request for a pre-filing consultation.
If you are a resident, you are eligible to request for an APA if you have entered or intend to enter into an international transaction in respect of which you are required to prepare and maintain transfer pricing documentation under Section 68(b) of the Income Tax Act.
If you are a non-resident, you are eligible to request for an APA if you have a permanent establishment in the Maldives and have entered or intend to enter into an international transaction in respect of which you are required to prepare and maintain transfer pricing documentation under Section 68(b) of the Income Tax Act.
Submit a letter of authorization in respect of the authorized representative appointed via this form.
Provide your response in the space provided or provide a submission that incorporate (at minimum) answers to the following.
