Cancelling your GST registration

You may apply for GST de-registration using the Deregistration (MIRA 106) form if:

  • you discontinue or dispose of your business; or
  • your annual taxable sales fall below MVR 500,000.

However, you must continue filing GST returns (even if you did not carry on your business) until MIRA confirms your deregistration in writing.

Deregistration (v.25.2)

MIRA 106

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  • If you are a non-resident or a temporary resident, you may apply for deregistration to exit the tax system. If not, only your applicable business activity will be deregistered.

  • If you wish to deregister an activity from income tax, you are required to cancel relevant business permits before submitting this application. If you are a non-resident or a temporary resident and you cease to derive income from the Maldives, you may submit this form to deregister from income tax.

  • If you are deregistering from GST because your taxable supplies during the past 12 months is less than MVR 500,000, or because your taxable supplies for the next 12 months is expected to be less than MVR 500,000, you are not required to cancel your business permits, however, you must not be importing goods into the Maldives or supplying tourism sector goods or services.

  • You may upload the filled-out form using the button below, or, submit the form to your nearest MIRA counter.

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