NO GROUNDS FOR REPEALING SECTION 44 OF TAA: HC

The High Court of the Maldives has ruled that the section 44 of the Law Number 3/2010 (Tax Administration Act) does not contravene Article 40(a) and 56 of the Constitution of the Maldives. This ruling was made following an application by a taxpayer to repeal the section 44 citing that the requirement to settle the amount assessed by the MIRA and all outstanding tax payments by a taxpayer under a Taxation Act before an appeal can be made to the Tax Appeal Tribunal, is contrary to the right of appeal and own property guaranteed by the constitution.

This case re-confirms the requirements by taxpayers to settle all outstanding tax payments before filing an appeal with the Tax Appeal Tribunal of the Maldives. Read the summary of the judgment here.