Laws

TitleNumberRatification Date
iconSecond amendment to the Tax Administration Act 13/2019 12 September 2019
iconThird Amendment to GST Act 32/2014 01 December 2014
iconSecond Amendment to GST Act 31/2014 23 November 2014
iconFifth Amendment to Tourism Act 5/2014 06 February 2014
iconFirst Amendment to GST Act 6/2014 06 February 2014
iconFourth Amendment to Tourism Act 4/2014 06 February 2014
iconNinth Amendment to the Export Import Act (Dhivehi) 11/2011 01 December 2011
iconGoods and Services Tax Act (Dhivehi) 10/2011 02 September 2011
iconGoods and Services Tax Act (English) 10/2011 02 September 2011
iconBusiness Profit Tax Act (Dhivehi) 05/2011 18 January 2011
iconBusiness Profit Tax Act (English) 05/2011 18 January 2011
iconSecond Amendment to the Maldives Tourism Act (Dhivehi) 20/2010 08 September 2010
iconSecond Amendment to the Maldives Tourism Act (English) 20/2010 08 September 2010
iconTourism Goods and Services Tax Act (English) 19/2010 08 September 2010
iconTourism Goods and Services Tax Act (Dhivehi) 19/2010 08 September 2010
iconTax Administration Act (Dhivehi) 03/2010 18 March 2010
iconTax Administration Act (English) 03/2010 18 March 2010
iconTenth Amendment to Airport Service Charge Act (English) 10/2009 10 November 2009
iconTenth Amendment to Airport Service Charge Act (Dhivehi) 10/2009 10 November 2009
iconMaldives Tourism Act (Dhivehi) 2/99 16 May 1999
iconBank Profit Tax Act (Dhivehi) 9/85 27 June 1985
iconBank Profit Tax Act (English) 9/85 27 June 1985
iconAct Governing Duty Free Areas in the Maldives (Dhivehi) 9/81 09 November 1981
iconExport Import Act (Dhivehi) 31/79 15 September 1979
iconForeign Investment Act (Dhivehi) 25/79 01 May 1979
iconAirport Service Charge Act (Dhivehi) 71/78 05 June 1978
iconRevenue Stamp Act (Dhivehi) 4/70(w) 12 April 1970

Regulations

TitleNumberRatification Date
iconTax Administration Regulation (Dhivehi) 2013/R-45 30 May 2013
iconTax Administration Regulation (English) 2013/R-45 30 May 2013
iconRegulations of the Tax Appeal Tribunal (Dhivehi) 2012/R-25 30 April 2012
iconRegulations of the Tax Appeal Tribunal (English) 2012/R-25 30 April 2012
iconSecond Amendment to Tourism Land Rent Regulation (Dhivehi) 2011/R-51 26 December 2011
iconSecond Amendment to Tourism Land Rent Regulation (English) 2011/R-51 26 December 2011
iconGoods and Services Tax Regulation (Dhivehi) 2011/R-43 02 October 2011
iconGoods and Services Tax Regulation (English) 2011/R-43 02 October 2011
iconBusiness Profit Tax Regulation (Dhivehi) 2011/R-35 18 August 2011
iconBusiness Profit Tax Regulation (English) 2011/R-35 18 August 2011
iconFirst Amendment to Tourism Land Rent Regulation (Dhivehi) 2011/R-17 21 April 2011
iconFirst Amendment to Tourism Land Rent Regulation (English) 2011/R-17 21 April 2011
iconTourism Land Rent Regulation (Dhivehi) 2010/R-20 30 December 2010
iconTourism Land Rent Regulation (English) 2010/R-20 30 December 2010
iconTourism Goods and Services Tax Regulation (Dhivehi) 2010/R-16 20 December 2010
iconTourism Goods and Services Tax Regulation (English) 2010/R-16 20 December 2010
iconRegulation on Payment of Fees for the Extension of the period of Lease of Tourist Resorts (Dhivehi) 2010/R-7 16 September 2010
iconRegulation on Payment of Fees for the Extension of the period of Lease of Tourist Resorts (English) 2010/R-7 16 September 2010
iconRegulation Governing Duty Free Businesses in the Maldives (English)   07 August 2002
iconBank Profit Tax Regulation (English)   27 June 1985

Tax Rulings

BPT Rulings

Ruling NumberIssued DateSubject
TR-2013/B34 11/05/2013 iconEffect of change of accounting period (Revised) (English)
TR-2013/B34 11/05/2013 iconEffect of change of accounting period (Revised) (Dhivehi)
TR-2013/B33 6/05/2013 iconEffect of change of accounting period (English)
TR-2013/B33 6/05/2013 iconEffect of change of accounting period (Dhivehi)
TR-2013/B32 25/04/2013 iconExemption from financial statement requirements when all income is subject to withholding tax (English)
TR-2013/B32 25/04/2013 iconExemption from financial statement requirements when all income is subject to withholding tax (Dhivehi)
TR-2013/B31 10/04/2013 iconFifth amendment to the Business Profit Tax Regulation (Dhivehi)
TR-2013/B31 10/04/2013 iconFifth amendment to the Business Profit Tax Regulation (English)
TR-2013/B30 5/03/2013 iconBusiness Profit Tax: Application of section 6 of the Business Profit Tax Act where the residence status of the recipient of a payment has not been established (English)
TR-2013/B30 5/03/2013 iconBusiness Profit Tax: Application of section 6 of the Business Profit Tax Act where the residence status of the recipient of a payment has not been established (Dhivehi)
TR-2013/B29 3/02/2013 iconCalculation of taxable profits of non-resident airline and shipping operators (English)
TR-2013/B29 3/02/2013 iconCalculation of taxable profits of non-resident airline and shipping operators (Dhivehi)
TR-2013/B28 31/01/2013 iconSubmission of financial statements and appointment of auditors (Revised) (English)
TR-2013/B28 31/01/2013 iconSubmission of financial statements and appointment of auditors (Revised) (Dhivehi)
TR-2013/B27 31/01/2013 iconFourth amendment to the Business Profit Tax Regulation (English)
TR-2013/B27 31/01/2013 iconFourth amendment to the Business Profit Tax Regulation (Dhivehi)
TR-2013/B26 22/01/2013 iconPenalties for offences under the Business Profit Tax Act (Revised)(Dhivehi)
TR-2013/B26 22/01/2013 iconPenalties for offences under the Business Profit Tax Act (Revised)(English)
TR-2013/B25 10/01/2013 iconScope of section 6(a)(4) of the Business Profit Tax Act (Dhivehi)
TR-2013/B25 10/01/2013 iconScope of section 6(a)(4) of the Business Profit Tax Act (English)
1234

GST Rulings

Ruling NumberIssued DateSubject
TR-2013/G13 16/05/2013 iconEighth amendment to the Goods and Services Tax Regulation (Dhivehi)
TR-2013/G13 16/05/2013 iconEighth amendment to the Goods and Services Tax Regulation (English)
TR-2013/G12 6/05/2013 iconClaiming input tax under the Tourism Goods and Services Tax Act (Dhivehi)
TR-2013/G12 6/05/2013 iconClaiming input tax under the Tourism Goods and Services Tax Act (English)
TR-2012/G11 23/12/2012 iconSeventh amendment to the Goods and Services Tax Regulation (Dhivehi)
TR-2012/G11 23/12/2012 iconSeventh amendment to the Goods and Services Tax Regulation (English)
TR-2012/G10 13/12/2012 iconSixth amendment to the Goods and Services Tax Regulation (English)
TR-2012/G10 13/12/2012 iconSixth amendment to the Goods and Services Tax Regulation (Dhivehi)
TR-2012/G9 20/11/2012 iconChange of rate of tourism sector goods and services tax on 1 January 2013 (Dhivehi)
TR-2012/G9 20/11/2012 iconChange of rate of tourism sector goods and services tax on 1 January 2013 (English)
TR-2012/G8 13/11/2012 iconGST treatment of agency relationships (Dhivehi)
TR-2012/G8 13/11/2012 iconGST treatment of agency relationships (English)
TR-2012/G7 27/09/2012 iconFifth amendment to the Goods and Services Tax Regulation (English)
TR-2012/G7 27/09/2012 iconFifth amendment to the Goods and Services Tax Regulation (Dhivehi)
TR-2012/G6 7/06/2012 iconFourth amendment to the Goods and Services Tax Regulation (Dhivehi)
TR-2012/G6 7/06/2012 iconFourth amendment to the Goods and Services Tax Regulation (English)
TR-2012/G5 22/05/2012 iconThird amendment to the Goods and Services Tax Regulation (English)
TR-2012/G5 22/05/2012 iconThird amendment to the Goods and Services Tax Regulation (Dhivehi)
TR-2012/G4 13/05/2012 iconCommencement of collection of tax (Dhivehi)
TR-2012/G4 13/05/2012 iconCommencement of collection of tax (English)
220-PR/TR/2012/G3 6/03/2012 iconContracts not subject to Goods and Services Tax (English)
220-PR/TR/2012/G3 6/03/2012 iconContracts not subject to Goods and Services Tax (Dhivehi)
220-PR/TR/2012/G2 14/02/2012 iconExtension of Registration Deadline for Section 100(a) Contracts (English)
220-PR/TR/2012/G2 14/02/2012 iconExtension of Registration Deadline for Section 100(a) Contracts (Dhivehi)
220-PR/TR/2012/G1 1/02/2012 iconRegistered Pharmacies (English)
220-PR/TR/2012/G1 1/02/2012 iconRegistered Pharmacies (Dhivehi)
220-PR/TR/2011/8 22/12/2011 iconRepeal of Section 45(c) of the Goods and Services Tax Regulation (English)
220-PR/TR/2011/8 22/12/2011 iconRepeal of Section 45(c) of the Goods and Services Tax Regulation (Dhivehi)
220-PR/TR/2011/6 21/12/2011 iconRegistration Deadline for Section 100(a) Contracts (English)
220-PR/TR/2011/6 21/12/2011 iconRegistration Deadline for Section 100(a) Contracts (Dhivehi)
220-PR/TR/2011/5 21/12/2011 iconChange of Rate of Goods and Services Tax on 1 January 2012 (Dhivehi)
220-PR/TR/2011/5 21/12/2011 iconChange of Rate of Goods and Services Tax on 1 January 2012 (English)
220-PR-TR/2011/4 18/12/2011 iconExtension to the Period of Relief Granted to Persons Maintaining Documents without the Use of Software (English)
220-PR-TR/2011/4 18/12/2011 iconExtension to the Period of Relief Granted to Persons Maintaining Documents without the Use of Software (Dhivehi)
220-PR/TR/2011/3 23/11/2011 iconQuarterly Taxable Period (Dhivehi)
220-PR/TR/2011/3 23/11/2011 iconQuarterly Taxable Period (English)
220-PR/TR/2011/2 30/10/2011 iconApplication of Section 100(a) of the Goods and Services Tax Regulation (English)
220-PR/TR/2011/2 30/10/2011 iconApplication of Section 100(a) of the Goods and Services Tax Regulation (Dhivehi)
220-PR/TR/2011/1 27/10/2011 iconGST Treatment of Excess Baggage Tickets

Other Rulings

Ruling NumberIssued DateSubject
220-AA/2011/10 10/03/2011 iconT-GST 2
220-TEF/2011/06 1/02/2011 iconT-GST 1

Archived Laws and Regulations

Date Summary Dhivehi English

Tax Administration Act

12 Sep 2019 Amended via the first amendment to the Tax Administration Act
29 Dec 2011 First Amendment to the Tax Administration Act (Law Number 14/2011)
18 Mar 2010 Tax Administration Act before the First Amendment

Business Profit Tax Regulation

31 May 2018 Amended via Tax Ruling number TR-2018/B61 (Business Profit Tax: Fourteenth amendment to the Business Profit Tax Regulation)
29 May 2017 Amended via Tax Ruling number TR-2017/B60 (Business Profit Tax: Thriteenth amendment to the Business Profit Tax Regulation)
18 May 2017 Amended via Tax Ruling number TR-2017/B58 (Business Profit Tax: Twelfth amendment to the Business Profit Tax Regulation)
17 Jan 2017 Amended via Tax Ruling Number TR-2017/B56 (Business Profit Tax: Eleventh amendment to the Business Profit Tax Regulation)
18 Aug 2016 Amended via Tax Ruling Number TR-2016/B54 (Business Profit Tax: Tenth amendment to the Business Profit Tax Regulation)
15 Oct 2015 Amended via Tax Ruling Number TR-2015/B46 (Business Profit Tax: Ninth amendment to the Business Profit Tax Regulation)
08 Jun 2015 Amended via Tax Ruling Number TR-2015/B44 (Business Profit Tax: Eighth amendment to the Business Profit Tax Regulation)
22 Jan 2015 Amended via Tax Ruling Number TR-2015/B41 (Business Profit Tax: Seventh amendment to the Business Profit Tax Regulation)
01 Sep 2014 Amended via Tax Ruling Number TR-2014/B36 (Business Profit Tax: Sixth amendment to the Business Profit Tax Regulation)
10 Apr 2013 Amended via Tax Ruling Number TR-2013/B31 (Business Profit Tax: Fifth amendment to the Business Profit Tax Regulation)
31 Jan 2013 Amended via Tax Ruling Number TR-2013/B27 (Business Profit Tax: Fourth amendment to the Business Profit Tax Regulation)
07 Jun 2012 Amended via Tax Ruling number TR-2012/B11 (Business Profit Tax: Third amendment to the Business Profit Tax Regulation)
22 Apr 2012 Amended via Tax ruling number TR-2012/B6 (Business Profit Tax: Valuation of assets at commencement date)
14 Nov 2011 Amended via the First Amendment to the Business Profit Tax Regulation (Regulation Number 2011/R-47)
14 Nov 2011 First Amendment to the Business Profit Tax Regulation (Regulation Number 2011/R-47)
18 Aug 2010 Business Profit Tax Regulation before the First Amendment

Goods and Services Tax Regulation

10 Dec 2018 Amended via Tax Ruling Number TR-2018/G45 (Goods and Services Tax: Twenty-third amendment to the Goods and Services Tax Regulation)
21 Dec 2017 Amended via Tax Ruling Number TR-2017/G43 (Goods and Services Tax: Twenty-second amendment to the Goods and Services Tax Regulation)
09 Oct 2017 Amended via Tax Ruling Number TR-2017/G42 (Goods and Services Tax: Twenty-first amendment to the Goods and Services Tax Regulation)
07 Sep 2017 Amended via Tax Ruling Number TR-2017/G41 (Goods and Services Tax: Twentieth amendment to the Goods and Services Tax Regulation)
22 May 2017 Amended via Tax Ruling Number TR-2017/G39 (Goods and Services Tax: Nineteenth amendment to the Goods and Services Tax Regulation)
18 Aug 2016 Amended via Tax Ruling Number TR-2016/G37 (Goods and Services Tax: Eighteenth amendment to the Goods and Services Tax Regulation)
23 Jun 2016 Amended via Tax Ruling Number TR-2016/G35 (Goods and services Tax: Seventeenth amendment to the Goods and Services Tax Regulation)
29 Feb 2016 Amended via Tax Ruling Number TR-2016/G32 (Goods and services Tax: Sixteenth amendment to the Goods and Services Tax Regulation)
21 Jan 2016 Amended via Tax Ruling Number TR-2016/G31 (Goods and services Tax: Fifteenth amendment to the Goods and Services Tax Regulation)
14 Dec 2015 Amended via Tax Ruling Number TR-2015/G29 (Goods and services Tax: Fourteenth amendment to the Goods and Services Tax Regulation)
13 Jul 2015 Amended via Tax Ruling Number TR-2015/G25 (Goods and Services Tax: Thirteenth amendment to the Goods and Services Tax Regulation)
05 Feb 2015 Amended via Tax Ruling Number TR-2015/G24 (Goods and Services Tax: Twelfth amendment to the Goods and Services Tax Regulation
25 Mar 2014 Amended via Tax Ruling Number TR-2014/G17 (Goods and Services Tax: Eleventh amendment to the Goods and Services Tax Regulation
24 Dec 2013 Amended via Tax Ruling Number TR-2013/G16 (Goods and Services Tax: Tenth amendment to the Goods and Services Tax Regulation)
29 Jul 2013 Amended via Tax Ruling Number TR-2013/G14 (Goods and Services Tax: Ninth amendment to the Goods and Services Tax Regulation)
16 May 2013 Amended via Tax Ruling Number TR-2012/G13 (Goods and Services Tax: Eight amendment to the Goods and Services Tax Regulation)
23 Dec 2012 Amended via Tax Ruling Number TR-2012/G11 (Goods and Services Tax: Seventh amendment to the Goods and Services Tax Regulation)
13 Dec 2012 Amended via Tax Ruling number TR-2012/G10 (Goods and Services Tax: Sixth amendment to the Goods and Services Tax Regulation)
27 Sep 2012 Amended via Tax Ruling number TR-2012/G7 (Goods and Services Tax: Fifth amendment to the Goods and Services Tax Regulation)
07 Jun 2012 Amended via Tax Ruling number TR-2012/G6 (Goods and Services Tax: Fourth amendment to the Goods and Services Tax Regulation)
22 May 2012 Amended via Tax Ruling number TR-2012/G5 (Goods and Services Tax: Third amendment to the Goods and Services Tax Regulation)
13 May 2012 Amended via Tax Ruling number TR-2012/G4 (Goods and Services Tax: Commencement of collection of tax)
22 Dec 2011 Amended via Tax Ruling number 220-PR/TR/2011/8 (Repeal of Section 45(c) of the Goods and Services Tax Regulation)
01 Oct 2011 Goods and Services Tax Regulation before the First Amendment

Online Filing and Payment Regulation

19 Apr 2018 Amended via Tax Ruling Number TR-2017/A14 (First amendment to the Online Filing and Payment Regulation)
16 Oct 2017 Online Filing and Payment Regulation