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Forms

Registration - Forms

Income Tax - Forms

Annual Report and Statement of Donation

Annual Report and Statement of Donations


MIRA 604

Income Tax Return


MIRA 606

Income Tax Return – Banks


MIRA 916

Election to Deduct Employee Withholding Tax


MIRA 917

Change of Rate of Employee Withholding Tax


Business Profit Tax - Forms

Annual Report and Statement of Donations

Annual Report and Statement of Donations


Green Tax - Forms

Information Sheet

Information Sheet


MIRA 501

Green Tax Return


MIRA 502

Green Tax Return - Foreign Tourist Vessels


Remittance Tax - Forms

Information Sheet

Information Sheet


MIRA 520

Remittance Tax Return


Other - Forms

NameForm Number
iconMIRA 925 Request for Revenue Stamp Refund (English) MIRA 925
iconMIRA 925 Request for Revenue Stamp Refund (English) - Fillable MIRA 925
iconMIRA 920 Ancillary Request for Appointment of Lawyer (Dhivehi) MIRA 920
iconMIRA 919 Notice of Appointment of Lawyer (Dhivehi) MIRA 919
iconMIRA 918 Offense Reporting Form (Dhivehi) MIRA 918
iconMIRA 917 Change of Rate of Employee Withholding Tax (English) MIRA 917
iconMIRA 916 Election to Deduct Employee Withholding Tax (English) MIRA 916
iconMIRA 913 Tax Return Amendment Request (English) - Fillable MIRA 913
iconMIRA 913 Tax Return Amendment Request (English) MIRA 913
iconMIRA 913 Tax Return Amendment Request (Dhivehi) MIRA 913
iconMIRA 911 MTA Course Application (English) - Fillable MIRA 911
iconMIRA 911 MTA Course Application (English) MIRA 911
iconMIRA 910 Request for Fine Relief (English) MIRA 910
iconMIRA 910 Request for Fine Relief (Dhivehi) MIRA 910
iconMIRA 910 Request for Fine Relief (English) - Fillable MIRA 910
iconMIRA 907 Request for Information under the Right to Information Act (English) - Fillable MIRA 907
iconMIRA 907 Request for Information under the Right to Information Act (English) MIRA 907
iconMIRA 907 Request for Information under the Right to Information Act (Dhivehi) MIRA 907
iconMIRA 905 Request for Installment Plan (English) MIRA 905
iconMIRA 905 Request for Installment Plan (English) - Fillable MIRA 905
iconMIRA 905 Request for Installment Plan (Dhivehi) MIRA 905
iconMIRA 904 Adjustment/Refund Request (Dhivehi) MIRA 904
iconMIRA 904 Adjustment/Refund Request (English) MIRA 904
iconMIRA 904 Adjustment/Refund Request (English) - Fillable MIRA 904
iconMIRA 903 Notice of Objection (English) - Fillable MIRA 903
iconMIRA 903 Notice of Objection (Dhivehi) MIRA 903
iconMIRA 903 Notice of Objection (English) MIRA 903
iconMIRA 902 Tax Clearance Application Form (English) MIRA 902
iconMIRA 902 Tax Clearance Application Form (Dhivehi) MIRA 902
iconMIRA 902 Tax Clearance Application Form (English) - Fillable MIRA 902
12

Guides

Income Tax - Guides

NameGuide Number
iconIncome Tax registration requirements (English) MIRA I845
iconIncome Tax registration requirements (Dhivehi) MIRA I845
iconIncome tax return filing requirements for tax year 2020 (Dhivehi) MIRA I844
iconIncome tax return filing requirements for tax year 2020 MIRA I844
iconTransfer Pricing: Documentation guidelines (Draft) MIRA I843
iconTransfer Pricing: Application of the arm’s length principle (Draft) MIRA I842
iconIncome Tax Guide: Non-monetary Benefits Provided to Employees (Exposure Draft) MIRA I840
iconIncome Tax Guide: Employee or Independent Contractor? (Exposure Draft) MIRA I839
iconGuide to non-resident withholding tax (NWT) [DRAFT] MIRA I838
iconIncome Tax Khulaasaa Guide (English) MIRA I837
iconIncome Tax Khulaasaa Guide MIRA I837
iconHow to complete Application for Exemption under s.12(k) of the Income Tax Act form (MIRA 607, Version 20.1) MIRA 607
iconA Comprehensive Guide on the Income Tax Return (MIRA 604) MIRA 604
iconIncome Tax Return (MIRA 604, Version 20.1) instructions for persons deriving only remuneration MIRA 604
iconIncome Tax Return (MIRA 604) instructions for persons deriving only rental income from immovable property [20% deduction option] MIRA 604
iconIncome Tax Return (MIRA 604) instructions for persons deriving remuneration and rental income from immovable property [20% deduction option] MIRA 604
iconHow to complete Interim Return (MIRA 603, Version 21.1) MIRA 603
iconHow to complete Interim Return (MIRA 603, Version 21.3) MIRA 603
iconHow to complete Non-resident Withholding Tax Return (MIRA 602, Version 21.3) MIRA 602
iconHow to complete Employee Withholding Tax Return (MIRA 601, Version 20.1) and Employee Withholding Tax Information Sheet MIRA 601
iconHow to complete Registration of Employees form (MIRA 118, Version 20.1) MIRA 118
iconHow to complete Income Tax Registration form (MIRA 117, Version 20.1) MIRA 117
iconHow to complete Income Tax Registration form (MIRA 117, Version 20.1)(Dhivehi) MIRA 117


Income Tax - Video Guides

12 Mar 2020 : How to complete Registration of Employees form (MIRA 118, Version 20.1)

Business Profit Tax - Guides

NameGuide Number
iconGuide to First amendment to the Tax Ruling TR-2018/B65 MIRA B835
iconGuide to Transitional Accounting Periods MIRA B828
iconPenalties under the GST and BPT Acts MIRA B812
iconBPT return filing requirements for individuals and deemed partnerships, 2016 MIRA B811
iconBPT return filing requirements for individuals and deemed partnerships, Tax Year 2019 MIRA B811
iconBPT return filing requirements for individuals and deemed partnerships, 2017 MIRA B811
iconBPT return filing requirements for individuals and deemed partnerships, Tax Year 2018 MIRA B811
iconBPT return filing requirements for companies, partnerships and other persons except individuals and deemed partnerships, 2016 MIRA B810
iconBPT return filing requirements for companies, partnerships and other persons except individuals and deemed partnerships, Tax Year 2018 MIRA B810
iconBPT return filing requirements for companies, partnerships and other persons except individuals and deemed partnerships, Tax Year 2019 MIRA B810
icon BPT return filing requirements for companies, partnerships and other persons except individuals and deemed partnerships, 2017 MIRA B810
iconHow to fill in the Statement of Interim Payment for Transitional Accounting Periods (MIRA 308, version 16.1) MIRA 308
iconHow to fill in the BPT Return for Insurance Companies (MIRA 305,Version 16.1) MIRA 305
iconHow to fill in the BPT Return (MIRA 304, version 19.1) MIRA 304
iconHow to fill in the Statement of Interim Payment (MIRA 303, version 16.1) MIRA 303
iconMIRA 301 Version 15.1 Instructions on Completing the WHT Return (English) MIRA 301
iconHow to fill in the Deregistration form (MIRA 106, Version 17.1) MIRA 106
iconHow to fill in the Taxpayer Registration form (MIRA 101, Version 16.1) MIRA 101

Business Profit Tax - Video Guides

06 Jul 2020 : BPT Return (MIRA 304) filing guide

This video guide aims to explain BPT Return (MIRA 304) filing process for taxpayers who opt cash basis.

Goods And Services Tax - Guides

NameGuide Number
iconGuide to Input Tax in relation to Capital Expenditure MIRA G836
iconGuide to Time of Supply MIRA G835
iconGuide to Exempt Goods and Services MIRA G823
iconGST Food Guide (English) MIRA G821
iconGST Food Guide (Dhivehi) MIRA G821
iconGuide to the Third Amendment to the GST Act MIRA G817
iconGuide to GST on Telecommunication and Courier Services MIRA G813
iconGuide to Zero-rated Goods and Services MIRA G807
iconMIRA 207 Version 12.1 Instructions on Completing the Change of Taxable Period and Accounting Basis (English) MIRA 207
iconHow to fill in the GST Return for Tourism Goods and Services (MIRA 206, Version 20.2)(English) MIRA 206
iconHow to fill in the GST Return for Tourism Goods and Services (MIRA 206, Version 20.2)(Dhivehi) MIRA 206
iconHow to fill in the GST Return for General Goods and Services (MIRA 205, Version 20.2)(Dhivehi) MIRA 205
iconHow to fill in the GST Return for General Goods and Services (MIRA 205, Version 20.2)(English) MIRA 205
iconHow to fill in the GST Registration Form (MIRA 105, Version 20.1) MIRA 105
iconGST Record-Keeping Booklet  
iconHow to complete the Output Tax Statement (version 16.1)
iconHow to complete the Input Tax Statement (version 18.1)  
iconFiling GST nill return using Vaarupay  
iconHow to complete the Information Sheet for Input Tax in relation to Capital Expenditure (version 18.1)  

Goods And Services Tax - Video Guides

08 Jul 2020 : Instructional video on filing GST Nil Return via VaaruPay

08 Jul 2020 : Instructional video on submission of GST Return via MIRAconnect

Airport Taxes and Fees - Guides


Airport Service Charge - Video Guides

General - Guides

NameGuide Number
iconGuide to Automatic Exchange of Information (AEOI) MIRA M847
iconFrequently Asked Questions – Common Reporting Standards MIRA M846
iconTax Audit Framework (Effective date: 1 January 2021) MIRA M841
iconGuide to Taxpayer Registration MIRA M833
iconGuide to Naalu boat operators MIRA M832
iconIndustry Tax Guide: Lease of Immovable Property (Dhivehi) MIRA M831
iconIndustry Tax Guide: Lease of Immovable Property MIRA M831
iconIndustry Tax Guide: Tourist Guesthouses MIRA M830
iconTax Guide for Foreigners Doing Business in the Maldives MIRA M829
iconTaxation of Charitable Organisations MIRA M827
iconGuide to Barter Transactions MIRA M824
iconMIRAconnect User Guide MIRA M822
iconMIRAconnect User Guide (Dhivehi) MIRA M822
iconGuide to Currency and Exchange Rate MIRA M818
iconRecord Keeping Guide MIRA M816
iconObjection and Appeal Guide (Dhivehi) MIRA M808
iconObjection and Appeal Guide (English) MIRA M808
iconHow to fill in the MRTGS Remittance Request form (MIRA 906) MIRA 906
iconMIRA 903 Instructions on Completing the Notice of Objection (English) MIRA 903
iconMIRA 903 Instructions on Completing the Notice of Objection (Dhivehi) MIRA 903
iconHow to fill in Request for Confirmation of Payment of Tax before Appeal form (MIRA 405, Version 20.1)(English) MIRA 405
iconHow to fill in Request for Confirmation of Payment of Tax before Appeal form (MIRA 405, Version 20.1)(Dhivehi) MIRA 405
iconMIRA 114 Version 15.1 Instructions on Completing the Appointment of Tax Agent Form (English) MIRA 114
iconMIRA 113 Version 14.1 Instructions on Completing the Tax Agent Registration Form (English) MIRA 113
iconMIRA 103 Version 20.1 Instructions on Completing the Registration of Charitable Organizations (English) MIRA 103
iconOnline payment guide  

General - Video Guides

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