Submission of Output Tax Statement and Mandatory Online Filing
Fine Amnesty Ad 2
💰 Do you have fines related to GST & BPT?
💵 Is your annual turnover below MVR 10 million?
📝 Apply for Fine relief now!
Fine Amnesty for small businesses
Businesses with annual turnover below MVR 10 million may submit MIRA 910 form before 30 June 2017 to request for fine relief of all fines relating to GST & BPT.
Introducing Airport Development Fee (ADF)
BPT interim second deadline 2016
Deadline for submission of second interim payment statement and paying your second interim payment for 2016 is 31 January 2017
Boundaries of a tourist guesthouse or a hotel
From 1 January 2017, the boundaries of a tourist guesthouse or a hotel will be determined based on the operating license or any other document issued by the Ministry of Tourism
1415 Hotline
For all your tax related inquiries call our toll-free hotline 1415
MIRAconnect Ad
Wherever you are, file your tax returns and pay your taxes with a few clicks. 24 hours a day, 7 days a week. BPT، GST، Green Tax، Remittance Tax، WHT، Other fee
Green Tax for Guesthouse
From 1 October 2016, Green tax will be charged from each tourist at the rate of USD 3 per day of stay at a tourist Guesthouse
Remittance Tax Ad
From 1 October 2016, 3% will be charged as remittance tax from money sent abroad by expatriates employed under work visa
BPT 1st Interim deadline 2016
Deadline for submission of first interim payment statement and paying your first interim payment for 2016 is 31 July 2016
BPT deadline for 2015
For businesses whose tax year ended on 31 Dec 2015, the deadline for filing 2015 BPT Return and making the final payment is 30 June 2016.
BPT 2nd Interim Deadline 2015
Deadline for submission of second interim payment statement and paying your second interim payment for 2015 is 31 January 2016.
Green Tax Ad
Green tax will be charged from tourists staying at tourist resorts, hotels and vessels at the rate of USD 6, starting from 1 November 2015.
Kobaa Raseedhu Ad 2
Stand a chance to win MVR 3000 monthly and a Grand prize of MVR 20,000 by submitting receipts to MIRA via Viber & email. For more information please call 1415
"Kobaa Raseedhu" Campaign
BPT Return Filing and Final Payment Deadline for 2014
For businesses whose tax year ended on 31 December 2014, the deadline for filing 2014 BPT Return and making payment is 30 June 2015.
QueueBee - MIRA's Online Token System
MIRA's Online Payments
Taxpayers who use MIRAconnect can now pay their taxes online via MRTGS through their banks, their BML Debit or Credit Card and from their Vaaru Card.
2014 BPT 2nd Interim Payment Deadline
Maldivians will be charged 6% on domestic air transportation
From 1 December 2014, Maldivians will be charged 6% GST for domestic air transportation.
TGST Rate Change to 12%
From 1 November 2014 Tourism GST rate will be 12%. General GST rate will remain at 6%.
Kobaa Raseedhu?
All customers should make a habit of asking for a receipt from shops and ensuring that they have paid the correct amount as GST.
Tax Agents
Tax agents are MIRA licensed professionals who will be fulfilling the tax obligations of their client taxpayers.
BPT 1st Interim Deadline 2014
Deadline for submission of first interim payment statement and paying your first interim payment for 2014 is 31 July 2014.
BPT Return Filing and Final Payment Deadline
Persons whose accounting period ends of 31 December, have to file their returns on or before 30 June.
For further information call 1415
GST on Telecommunication Services
From 1 May 2014, telecommunication services provided in the Maldives will be subject to GST.
GST Inclusive Pricing Policy
Prices quoted for goods and services provided by GST registered persons MUST be GST inclusive.
BPT 1st Interim Payment
Deadline for BPT 1st interim payment is 31 July.
BPT 2nd Interim Payment
Deadline for BPT 2nd interim payment is 31 January.
MIRAconnect
Introducing MIRA's online service MIRAconnect
BPT Deadline
Deadline for filing BPT Return and payment for 2012
MIRA Compliance visits
MIRA makes regular visits to businesses to the see if they comply with all tax laws and regulations.
Tourism GST Rate change
From January 2013, GST will be charged at 8% for all Tourism goods and services.
MIRA Support Email
For any queries regarding tax, please email us at 1415@mira.gov.mv
Record Keeping
All businesses must keep a record of all their transactions for at least five years.
Input tax
Input tax can be claimed only if the recipient has a valid tax invoice
Tax invoice
Tax invoice should be issued upon requests by the purchaser
MIRA hotline 1415
Call our hotline 1415 for information regarding tax
Zero rated goods and services
GST should not be charged on zero-rated goods or services
Registration
Those who carryout business in Maldives should register with MIRA
Nill Return
GST registered taxpayers should submit nil return even if the person does not do any bussiness
BPT 1st Interim Deadline 2015
Deadline for submission of first interim payment statement and paying your first interim payment for 2015 is 31 July 2015.
*Disclaimer: The information provided in the programs were up-to-date and valid at the time of airing them.
Vaaru Episode 1
Information on Registering your business at MIRA.
18 May 2013
Vaaru Episode 2
Information on GST inclusive pricing policy.
25 May 2013
Vaaru Episode 3
Information on Record keeping for tax purposes.
01 Jun 2013
Vaaru Episode 4
Information on GST registration.
15 Jun 2013
Vaaru Episode 5
Information on BPT Return.
22 Jun 2013
Vaaru Episode 6
An introduction of BPT.
29 Jun 2013
Vaaru Episode 7
Calculating taxable profit.
06 Jul 2013
Vaaru Episode 1
This episode highlights the achievements by MIRA in 2012.
26 Jan 2013
Vaaru Episode 2
Provides tax related information for those doing business in the Tourism Industry.
02 Feb 2013
Vaaru Episode 5
Provides tax related information for those doing business in the Fisheries Industry.
23 Feb 2013
Vaaru Episode 6
Provides tax related information for those doing business in the Transport Industry.
02 Mar 2013
Vaaru Episode 7
Provides tax related information for those doing business in the consultancy field.
09 Mar 2013
Vaaru Episode 3
Provides tax related information to those doing business in the wholesale and retail sector
09 Feb 2013
Vaaru Episode 4
Provides tax related information for businesses in the health sector.
16 Feb 2013
Vaaru Episode 8
Provides tax related information for those doing business in the Cafe' and Restaurant Industry.
16 Apr 2013
Vaaru Episode 9
Provides tax related information for those doing business in the Education Sector.
23 Apr 2013
Vaaru Episode 10
Provides tax related information for rental income earners.
30 Apr 2013
Vaaru Episode 12
Provides tax related information for those doing business in the Construction Industry.
13 Apr 2013
Vaaru Episode 13
Provides information about policies enacted by MIRA.
20 Apr 2013
Vaaru Episode 11
Provides tax related information for those doing business in the entertainment industry
06 Apr 2013
Vaaru S1 E1
This episode highlights the services provided by MIRA.
22 Sep 2012
Vaaru S1 E2
This episode highlights the purpose of tax and the taxes imposed in Maldives.
29 Sep 2012
Vaaru S1 E3
This episode introduces Goods and Services Tax (GST) and highlights it policies.
06 Oct 2012
Vaaru Episode 7
This episode is on the pricing policy for the purpose of GST.
17 Nov 2012
Vaaru Episode 8
This episode high GST Returns and paying GST.
24 Nov 2012
Vaaru Episode 9
This episode is on what input tax is and how you can claim input tax.
01 Dec 2012
Vaaru Episode 10
This episode highlights the fines and penalties under the GST Act
08 Dec 2012
Vaaru Episode 11
This episode gives an introduction to Business Profit Tax (BPT).
15 Dec 2012
Vaaru Episode 12
Highlights important points relating to rental income of immoveable property, under the BPT Act.
22 Dec 2012
Vaaru Episode 6
This episode highlights GST exempt goods and services.
10 Nov 2012
Vaaru Episode 13
This episode is based on tax accountability.
05 Jan 2013
Vaaru Episode 4
This episode is based on GST Registration.
13 Oct 2012
*Disclaimer: The information provided in the programs were up-to-date and valid at the time of airing them.
Vaaru Episode 1
This episode highlights the achievements by MIRA in 2012.
26 Jan 2013
Vaaru Episode 2
Provides tax related information for those doing business in the Tourism Industry.
02 Feb 2013
Vaaru Episode 3
Provides tax related information to those doing business in the wholesale and retail sector
09 Feb 2013
Vaaru Episode 4
Provides tax related information for businesses in the health sector.
16 Feb 2013
Vaaru Episode 5
Provides tax related information for those doing business in the Fisheries Industry.
23 Feb 2013
Vaaru Episode 6
Provides tax related information for those doing business in the Transport Industry.
02 Mar 2013
Vaaru Episode 7
Provides tax related information for those doing business in the consultancy field.
09 Mar 2013
Vaaru Episode 8
Provides tax related information for those doing business in the Cafe' and Restaurant Industry.
16 Apr 2013
Vaaru Episode 9
Provides tax related information for those doing business in the Education Sector.
23 Apr 2013
Vaaru Episode 10
Provides tax related information for rental income earners.
30 Apr 2013
Vaaru Episode 11
Provides tax related information for those doing business in the entertainment industry
06 Apr 2013
Vaaru Episode 12
Provides tax related information for those doing business in the Construction Industry.
13 Apr 2013
Vaaru Episode 13
Provides information about policies enacted by MIRA.
20 Apr 2013
*Disclaimer: The information provided in the programs were up-to-date and valid at the time of airing them.
Vaaru Episode 1
Information on Registering your business at MIRA.
18 May 2013
Vaaru Episode 2
Information on GST inclusive pricing policy.
25 May 2013
Vaaru Episode 3
Information on Record keeping for tax purposes.
01 Jun 2013
Vaaru Episode 4
Information on GST registration.
15 Jun 2013
Vaaru Episode 5
Information on BPT Return.
22 Jun 2013
Vaaru Episode 6
An introduction of BPT.
29 Jun 2013
Vaaru Episode 7
Calculating taxable profit.
06 Jul 2013
*Disclaimer: The information provided in the programs were up-to-date and valid at the time of airing them.
Iqthisaadhee Fenda Episode 2
This episode is based on the job market in Maldives.
13 Jan 2013
Iqthisaadhee Fenda Episode 3
This episode is based on how inflation affects the economy in Maldives
20 Jan 2013
Iqthisaadhee Fenda Episode 4
This episode is based on taxes implemented in Maldives.
27 Jan 2013
Iqthisaadhee Fenda Episode 5
This episode is based on environmental problems and economic decisions.
03 Feb 2013
Iqthisaadhee Fenda Episode 6
This episode is based on influence of financial obstacles on the Maldivian economy.
10 Feb 2013
Iqthisaadhee Fenda Episode 7
This episode is based indirect taxes.
17 Feb 2013
Iqthisaadhee Fenda Episode 8
This episode based on scarcity.
24 Feb 2013
Iqthisaadhee Fenda Episode 9
This episode based on debt crisis.
03 Mar 2013
Iqthisaadhee Fenda Episode 11
This episode is based on Optimal Taxation.
07 Apr 2013
Iqthisaadhee Fenda Episode 12
This episode is based on Monetary Policy.
15 Apr 2013
Iqthisaadhee Fenda Episode 13
This episode is based on public goods.
22 Apr 2013
*Disclaimer: The information provided in the programs were up-to-date and valid at the time of airing them.
1415 Show S3 E3
Highlights of the show: Vaaru Card and Deadline of BPT 1st Interim Payment for 2017
10 Jul 2017
1415 Show S3 E2
Highlights of the show: Fine Amnesty Policy, Cash Basis, Tax Return Amendment Request (MIRA 913) Form & Fine Relief (MIRA 910) Form
12 Jun 2017
1415 Show S3 E1
Highlights of the show: Fine Amnesty Policy & Zakat Al-Mal payment form
04 May 2017
1415 Show S2 E13
Highlights of the show: Airport Development Fee & Remittance Tax
03 Apr 2017
1415 Show S2 E12
Highlights of the show: Collection of Zakat Al-mal and BPT Assistance trip 2017
12 Mar 2017
1415 Show S2 E11
11th &12th amendment to BPT Regulation, Submission of financial statements & appointments of auditors and 1st amendment to Remittance Tax Regulation
05 Feb 2017
1415 Show S2 E10
Highlights of the show: Boundaries of a tourist establishments, registration of deemed partnerships and changes to GST Regulation.
08 Jan 2017
1415 Show S2 E9
Highlights: MIRA services, first regulation on Remittance tax and changes to Tax Administration Regulation
13 Dec 2016
1415 Show S2 E8
Highlights: MIRAconnect, Vaaru card and Remittance Tax
13 Dec 2016
1415 Show S2 E7
Highlights - Green tax for guesthouse, Remittance tax and Mandatory online filing & payments of taxes
13 Dec 2016
1415 Show S2 E6
Highlights: MIRA approved charitable organization's logo & collection of Zakat Al-Mal by MIRA
13 Dec 2016
1415 Show Season 2 Episode 5
Highlights: Company Annual Fee deadline and IGMH Visit
13 Dec 2016
1415 Show Season 2 Episode 4
Highlights: Tax Agents and information regarding 'KobaaRaseedhu' Campaign
13 Dec 2016
1415 Show Season 2 Episode 3
Highlights: The Digital Year of MIRA and goals to be achieved.
13 Dec 2016
1415 Show Season 2 Episode 2
Highlights: Considerations to be taken into account by taxpayers regarding the approaching deadline for filing 2014 BPT Return and making payment.
25 Jun 2015
1415 Show Season 2 Episode 1
Highlights of episode 1: A look at MIRA's online payment options via MIRAconnect and MIRA's atoll trips to assist taxpayers in filing their BPT Return for 2014.
01 Jun 2015
1415 Show Episode 5
Highlights: Overview of the work carried out by Audit & Investigation Department, revenue collection for the 1st quarter of 2014,information to public regarding telecom GST.
25 May 2014
1415 Show Episode 4
Highlights: Work of MIRA’s Return and Payment Processing (RPP) Unit, important consideration for taxpayers in filing and payment of both BPT and GST.
21 Apr 2014
1415 Show Episode 3
Highlights of the episode 3: Work of MIRA's compliance unit and other tax related useful news and information.
23 Mar 2014
1415 Show Episode 2
Highlights of episode 2: A interview of the Deputy Commissioner General Hassan Zareer on MIRAconnect, information on the on-going atoll trips and other useful news and information.
20 Feb 2014
1415 Show Episode 1
Highlights of episode 1: The outlook of Commissioner General of Taxation Yazeed Mohamed for 2014, MIRA’s facts and figures of 2013 and an interview on the launching of the 1415 Show.
30 Jan 2014
MIRA News update - Launching of 'VaaruPay' service
Pay your traffic violation fines online using VaaruPay, anytime, anywhere.
09 Jul 2017
MIRA News update - Submission of Output Tax Statement and Mandatory Online Filing
08 Jun 2017
MIRA News update - Non-registration and Non-compliance fine to be waived under the ongoing amnesty
19 Apr 2017
MIRA News update - Fines of small businesses to be waived off under a special amnesty
13 Apr 2017
MIRA News update - Company Annual fee Deadline
03 Apr 2017
MIRA News update - BPT Assistance Trip 2017
Our teams will be visiting HA, HDh, Sh, N, R, L, GA, GDh, Fuvamulah & Addu City to provide assistance in completing 2016 BPT returns and preparing financial statements.
02 Mar 2017
MVR 2 billion monthly collection
A monthly record collection over MVR 2 billion in the month of January 2017
06 Feb 2017
MIRA News update - Registration requirements to individuals and "deemed partnerships"
The requirements for individuals and “deemed partnerships” to
register with MIRA under the Tax Administration Act.
05 Feb 2017
MIRA News Update - Individuals and 'deemed partnerships' filing requirement
Individuals and deemed partnerships registered with MIRA shall be exempt from filing a tax return if the gross income does not exceed MVR 1,000,000 or if the taxable profit does not exceed MVR 500,000
05 Feb 2017
MIRA news update - Airport Taxes & Fees Regulation
This Regulation was made pursuant to the authority granted to the Maldives Inland Revenue Authority by the Airport Taxes and Fees Act (Law Number 29/2016), and was published in the Government
Gazette on Monday the 23rd of January 2017
25 Jan 2017
Submission of financial statements and appointment of auditors
This ruling prescribes:
(a) the requirement to submit financial statements by taxpayers; and
(b) the requirement to appoint auditors by various categories of taxpayers; and
(c) the requirement for registration of auditors with MIRA.
25 Jan 2017
MIRA News Update - First Amendment to the Remittance Tax Regulation
Amends section 7 of the Regulation and introduces an anti-avoidance provision
16 Jan 2017
MIRA News Update - WHT on booking commissions
From 1 January 2017, commission paid or payable to non-resident operators of online travel agencies (OTAs) would be subject to withholding tax, regardless of the payment arrangement between the OTA and the tourist establishment
08 Jan 2017
MIRA News Update - Boundaries of a tourist hotel or tourist guesthouse
1st amendment to Tax Ruling G33: Supplies of goods or services made from a place situated within the boundaries of a tourist hotel or tourist guesthouse
15 Dec 2016
MIRA News update - Nineteenth amendment to the Goods and Services Tax Regulation
This ruling amends section 15, 31, 44 and 110 of the Regulation
15 Dec 2016
MIRA news update - Registration of “deemed partnerships”
The requirement for “deemed partnerships” to register with MIRA under the Tax Administration Act
15 Dec 2016
Penalties for non-compliance with the GST Act and Regulation
15 Dec 2016
Taking action against taxpayers not maintaining proper records
Action will be taken against taxpayers who do not maintain proper business records effective 1 April 2015.
08 Jan 2017
High Court Decision on Alliance Management Court Case
08 Jan 2017
Appointment of Tax Agents
Regulation of the appointment of tax agents has been published in the Gazette on 18 June 2014.
08 Jan 2017
BPT Return Filing deadline for tax year 2013
All companies doing business in the Maldives and those whose accounting period ended on 31 December 2013 will have to file their BPT Return and make their final payment by 30 June 2014.
15 Dec 2016
MIRA searches premises of a taxpayer under a search warrant
MIRA entered the two shops, I.W Builders Ware and I.W Home Pro under a search warrant issued by Tax Appeal Tribunal.
15 Dec 2016
February 2017 Revenue Collection
February Revenue Collection Report
03 Apr 2017
Celebrating International Women's Day 2017
Our pledge to all the wonderful women out there..
#internationalwomensday #BeBoldForChange #Meeraanin #IMMIRA
12 Mar 2017
Fathimath Zameela - Manager, Database Administration
Story of Fathimath Zameela #internationalwomensday #BeBoldForChange #Meeraanin #IMMIRA
12 Mar 2017
Mariyam Najdha - Senior Tax Officer, Collection
Story of Mariyam Najdha - Senior Tax Officer, Collection #internationalwomensday #BeBoldForChange #Meeraanin #IMMIRA
12 Mar 2017
January 2017 Revenue Collection
02 Mar 2017
Deadline counters
To facilitate taxpayers in upcoming deadlines (GST & BPT 2nd interim 2016) we have setup extra counters in Jamaaludhdheen School (Old building)
05 Feb 2017
Heyvalla Saafukurama Highlights
A CSR initiative by MIRA organized in partnership with WAMCO to clean the streets and lagoon of Male' City
25 Jan 2017
The day Maldives embraced Islam
08 Jan 2017
World Diabetes Day 2016
World Diabetes Day 2016. #WDD #eyesondiabetes #test2prevent
08 Jan 2017
MIRA's BPT assistance trip 2016
Get assistance in completing 2015 BPT returns and preparing financial statements from our teams who will be visiting various islands from 6 February till the end of April.
For more information please call our hotline 1415.
15 Dec 2016
MIRA's 5th anniversary video report
15 Dec 2016
Annual Report video 2016
Highlights of MIRA during 2015
08 Jan 2017
Youth challenge
Highlights of Youth Challenge - Opportunity pool
08 Jan 2017
Open day 2016
Highlights of MIRA Open Day 2016 to mark the 6th anniversary of MIRA.
08 Jan 2017
General Video Presentation
08 Jan 2017
Eid Mubarak
Greetings on the occasion of EId-Al Fitr
08 Jan 2017
Happy Children's Day
A child has a special way of adding joy everyday.
08 Jan 2017
MIRA's BPT assistance trip 2
Our teams are currently visiting B. Eydhafushi, R. Ungoofaaru, Lh. Naifaru, Th. Veymandoo, GA Villingili.
Use this great opportunity to get assistance in completing 2015 BPT returns and preparing financial statements.
08 Jan 2017
#DhivehiBahugeDhuvas 2016
"Gaumee ehbaivanthakamahtakai - Enmenge samaalukan Dhivehi bahah"
08 Jan 2017
World Health Day 2016
Beat Diebetes
08 Jan 2017
MIRA Eydhafushi Branch Opening
Taxpayers who are residing in B. Eydhafushi and nearby islands can now submit tax returns and make payments to MIRA Eydhafushi Branch
08 Jan 2017
IGMH Visit 2016 - Promotional Trailer 1
As a part of our ongoing CSR activities we will be visiting patients at IGMH on 26 March 2016.
08 Jan 2017
Addu Branch & Fuvamulah Collection center
We have opened our branch and a collection center at Addu City and Fuvamulah respectively, on 11 February 2016. Taxpayers can now file their tax returns and make payments to these places.
08 Jan 2017
Speech by the President, and Minister of Finance and Treasury on MIRA's 5th anniversary
Speech by H.E. Mr. Abdulla Yameen Abdul Gayoom (President of the Republic of Maldives) and Mr. Abdulla Jihad (Minister of Finance and Treasury) on MIRA's 5th anniversary
08 Jan 2017
Speech by Mr. Mohamed Musthafa Hussain and Uz. Mohamed Shahdy Anwar on MIRA's 5th anniversary
08 Jan 2017
Speech by Mr. Mohamed Ali Janah (businessman) on MIRA's 5th anniversary
08 Jan 2017
MIRA's digital year
08 Jan 2017
MIRA atoll trips
Our teams will be providing assistance in atoll capitals from 25 May to 25 June.
08 Jan 2017
Public Lecture by Professor Dr. Kevin Holmes
Come and attend the Public Lecture by Dr. Kevin Holmes on 'Features underlying a good tax system' on 23 September 2014, 8:30pm at MNU Business School Auditorium.
08 Jan 2017
MIRA searches premises of a taxpayer under a search warrant
MIRA entered the two shops, I.W Builders Ware and I.W Home Pro under a search warrant issued by Tax Appeal Tribunal.
15 Dec 2016