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. This ruling is legally binding.

Introduction

1. This ruling makes it mandatory for taxpayers with an annual turnover of MVR 50 million or more to make payments to MIRA via MIRAconnect.

2. Section 17 of the Online Filing and Payment Regulation (Regulation Number 2015/R-147) states: 
The Commissioner General shall have the discretion to make it mandatory for taxpayers who meet the conditions determined by MIRA to file their tax returns via MIRAconnect and to make payments online or via MRTGS, pursuant to a notice issued by the Commissioner General.

Ruling

3. Taxpayers whose annual turnover is equal to or more than MVR 50 million shall make payments online via MIRAconnect or MRTGS from 1 April 2019 onwards, in relation to the following tax types:

(a) [Repealed];

(b) Withholding Tax;

(c) Business Profit Tax.

4. MIRA shall identify the taxpayers falling within paragraph 3 of this ruling and notify them about the requirement in writing.

5. Notwithstanding paragraph 3 of this ruling, the Commissioner General shall have the discretion to accept payments made otherwise, upon request of the taxpayer.

Date of Effect

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