Laws

TitleNumberRatification Date
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

29 Dec 2011 First Amendment to the Tax Administration Act (Law Number 14/2011)
18 Apr 2010 Tax Administration Act before the First Amendment

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 Jan 2011 Business Profit Tax Regulation before the First Amendment

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)
02 Sep 2011 Goods and Services Tax Regulation before the First Amendment