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;

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.