Twenty Seventh Amendment to GST Regulation
Maldives Inland Revenue Authority (‘MIRA’) on 5 November 2020, published the Twenty Seventh Amendment to the Goods and Services Tax Regulation.
Entries by Husam Shareef
6th Amendment to the Employment Act: Application of Service Charge
This advisory provides answers to some frequently asked questions on the collection and distribution of service charge, introduced by the 6th Amendment to the Employment Act.
FAQs on Service Charge
We answer some of the FAQs on the application of service charge on tourism services, introduced by the 6th Amendment to the Employment Act.
Supreme Court Judgement: Aminath Naazly v Seagate The International Pvt Ltd
An appeal where the Supreme Court considered when new evidence can be adduced during the appeal at the Supreme Court. The Court established the criteria that needs to be met before leave to adduce new evidence on an appeal can be granted.
Supreme Court Judgement: Medianet v Maldives Inland Revenue Authority
A case in which the Supreme Court held that a taxpayer may challenge the MIRA’s assessment even at the Civil Court, and that “other property” stated in Section 6(a)(1) of the BPT Act must be construed to include only tangible property.
Tax on Pro Bono Legal Services
This article explores the current tax position on providing pro bono legal services, giving a view that is critical for lawyers and policymakers.
Overview of the Public Health Emergency Act 2020
This publication gives an overview of the Public Health Emergency Act 2020 published in the Government Gazette on 22 September 2020.
Overview of Sixth Amendment to Employment Act
This publication gives an overview of the Sixth Amendment to the Employment Act that was published in the Government Gazette on 22 September 2020.
Public Health Emergency Act
The Public Health Emergency Act was published on 22 September 2020 and sets out provisions with regard to special procedures needed to implement temporary measures and to facilitate smooth functioning of the state authorities in order to provide safety and assistance to the individuals, families and businesses during the period of state of public health emergency declared as a result of the ongoing the coronavirus COVID-19 pandemic.
Large Payments to be paid only via MIRAconnect, Vaarupay or MRTGS
From 1 October 2020 onwards, payments made to the MIRA exceeding MVR 100,000 and USD 5,000 must be paid via MIRAconnect, or using the Vaarupay card and MRTGS.