Effect of change of accounting period

Fifth amendment to the Business Profit Tax Regulation

Application of section 6 of the Business Profit Tax Act where the residence status of the recipient of a payment has not been established

Fourth amendment to the Business Profit Tax Regulation

Submission of financial statements and appointment of auditors (Repealed)

Penalties for offences under the Business Profit Tax Act (Revised)

Scope of section 6(a)(4) of the Business Profit Tax Act

Application for exemption under section 16 of the Business Profit Tax Act (Repealed)

Penalties for offences under the Business Profit Tax Act (Repealed)

Payment of the second interim payment together with the final payment

Companies and partnerships in the process of liquidation (Repealed)

Treatment of dividend income

Deadline for making the final payment for the tax year 2011 and the first interim payment for the tax year 2012

Realized and unrealized gains and losses

Interim payment for the tax year 2012

Calculation of taxable profits of a permanent establishment in the Maldives

Deadline for filing the tax return and making the final payment for tax year 2011 (Revised)

Withholding tax and income subject to Business Profit Tax

Services supplied by a director, partner, trustee or member of a body of persons (Repealed)

Valuation of assets at commencement date