MIRA has filed a complaint with the Prosecutor General's Office seeking to investigate and file a charge against Hussain Irfan, a major importer and seller of medicines in the Maldives. The case was initiated by MIRA after it was alleged that BPT statements filed by taxpayer for 2018 and 2019 and income tax statements filed for tax year 2020 contained false information, and that it was done with the intention of evading payment of tax.
According to MIRA, Hussain Irfan is a wholesale and retail seller of medicines in the country. During the investigation, it was found that the income pertaining to 'My Chemist' go down, the wholesale business of the petitioner, was not in any way included in the tax returns filed by the petitioner for the years 2018, 2019 and 2020. While the taxpayer did not report an average annual income of RF 52 million to MIRA, the audits conducted by MIRA following the investigation had declared a total of RF 12 million as additional taxes and directed the party to pay the same to MIRA.
Under Section 64 of the Tax Administration Act, it is an offence to do anything with knowledge and intention to pay the taxes payable. It is also a crime to do anything with the intention of helping someone who has to pay taxes to commit such a crime. MIRA has been conducting criminal investigations to identify and take appropriate action to the perpetrators of tax-related offences, and in order to obtain evidence for the investigation, MIRA is empowered by the administrative law on taxation to conduct searches at places where taxpayers maintain their business activities and business documents, as well as summon people and record statements for information.
If you suspect any tax-related offence, fraud or conspiracy being hatched, MIRA is advised to submit the 'MIRA 918 – Complaint Form' through the 'Whistle Blowing function on MIRA’s website to share the information with MIRA.