Tax Compliance

Overview of Compliance Improvement Plan 2022

Overview of Compliance Improvement Plan 2022

Compliance improvement activities planned for this year includes;

1. Improving tax literacy of taxpayers and general public

  • Carrying out a nationwide awareness campaign on tax rules
  • Conducting information sessions on avoiding common errors in tax return
  • Conducting focus group trainings to individuals earning income from multiple sources
  • Carrying out industry and sector-focused awareness sessions

2. Widening tax population through focused registration programs;

  • Rental Income Earners
  • Transportation
  • Fisheries
  • Unregulated businesses

3. Guiding micro and small businesses towards better tax compliance;

  • Providing facilitation and assistance in fulfilling filing and payment obligations on-time
  • Conducting information sessions on record-keeping requirements of specific sectors
  • Initiating GST de-registration of inactive and low-income businesses
  • Conducting a survey among small taxpayers on challenges to tax compliance

4. Securing tax compliance of medium and large taxpayers;

  • Periodic monitoring of tax compliance of high-income businesses and individuals
  • Cross-matching tax information with third-party data sources to detect delinquencies
  • Carrying out risk-based audits of high-risk taxpayers
  • Instigating criminal investigations of tax evaders

5. Prioritizing enforcement actions against high-risk non-compliers;

  • Taking differentiated actions on outstanding dues based on severity of non-compliance
  • Expanding enforced collection through third-party recovery mechanism
  • Restricting fine relief and instalment payment arrangements given to non-compliers
  • Publicising information of repeated non-compliers

Other compliance improvement activities; 

  • Proposing amendments to Tax Administrative Act and Regulation to align MIRA's compliance program with international best practices
  • Re-designing of MIRA website to facilitate easy access to tax information
  • Issuing industry and issue specific tax guides
  • Digital mapping of taxpayers in Male' region to monitor tax compliance

Additionally, we will continue our routine programs of detecting and deterring non-compliance through our risk assessments and treatment strategies.  


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