This ruling is issued pursuant to the authority granted under Section 84 of the Tax Administration Act (Law Number 3/2010) as amended by Law Number 14/2011. Unless otherwise stated, all references to the Act are to the Tax Ruling TR-2015/G23 (Documents to be submitted with GST return) as amended. This ruling is legally binding.

Introduction

1. This ruling amends paragraph 15 of the Ruling. 

Ruling

2. Amend paragraph 15(e) of the Ruling as follows:

(e) In the case of a registered person with an annual turnover of less than MVR 10 million and more than or equal to MVR 5 million, on 1 June 2018.

3. Insert the following subparagraph after paragraph 15(e) of the Ruling:

(f) In the case of a registered person with an annual turnover of less than MVR 5 million, on 1 January 2019.

Date of Effect

4. This ruling shall have effect from the date of its publication in the Government Gazette.