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 Administration Act (Law Number 3/2010) as amended, and all references to the Regulation are to the Tax Administration Regulation (Regulation Number 2013/R-45) as amended. This ruling is legally binding.

Introduction

1. This ruling amends sections 3, 8 and 62 of the Regulation.

Ruling

2. Amend section 3(a) of the Regulation as follows:

(a) For the purpose of completing the Taxpayer Register required to be maintained by MIRA under Section 23 of the Act, persons conducting business in the Maldives shall submit a “Taxpayer Registration” (MIRA 101) form within 60 (sixty) days from the commencement of that business, together with the information and documents specified therein, to MIRA or to a place determined by MIRA.

3. Insert the following subsection after section 8(b) of the Regulation:

(c) Notwithstanding subsection (a), the Commissioner General may at his discretion deregister a person from the Taxpayer Register or from a particular tax, or deregister a particular business activity, based on information received by MIRA, and notify that person of such deregistration. 

4. Amend section 62(a) of the Regulation as follows:

(a) Subject to subsection (b), information relevant to the work of MIRA shall be provided upon request, in accordance with the Right to Information Act (Law Number 1/2014).

Date of Effect

5. This ruling shall have effect from its date of issue.