The MIRA has issued announcements requesting taxpayers who do not fulfil tax registration requirements under the Tax Administration Act, or GST registration requirements to deregister from tax. The announcement, issued on 16 January 2019, reminds…
The Maldives Monetary Authority, on 17 January 2019, published the first amendment to the Regulation on Cross Border Currency Declaration Amount. The changes introduced now require passengers travelling with USD 20,000 or more, and are travelling…
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.
This publication gives an overview of the Public Health Emergency Act 2020 published in the Government Gazette on 22 September 2020.
This publication gives an overview of the Sixth Amendment to the Employment Act that was published in the Government Gazette on 22 September 2020.
This publication gives an overview of the Bill on the Eighth Amendment to the Employment Act that the Maldivian Government has submitted to the People’s Majlis.
In the case of Moosa Naseer v Maldives Inland Revenue Authority (MIRA), the Supreme Court, on 22 June 2020, passed judgment in favour of Moosa Naseer in a case that, inter alia challenged the MIRA's power to initiate legal proceedings for the recovery of unpaid land rent and fines pursuant to an agreement between the Ministry of Fisheries, Agriculture and Marine Resources (‘MoFAMR’) and Moosa Naseer.
This issue is focused on the Twenty Sixth Amendment to the GST Regulation published by the MIRA on 26 June 2020. The Amendment introduces several notable changes to the GST Regulation, including a definition for the term ‘charter’ of a vessel and special rules for determining charter arrangements.
This is a brief of the Guideline for Restarting Tourism in Maldives, published by the Ministry of Tourism, in consultation with health professionals and industry stakeholders. It outlines the measures that need to be followed to ensure the safety of tourists and residents.
This publication gives an overview of the Residential Tenancy Bill that the Maldivian Government has submitted to the People’s Majlis on 6 December 2019.
This advisory provides an overview of the announcements by MIRA and other government authorities with respect to the new deadlines for filing and making payment of taxes and fees.
This issue is focused on the Transfer Pricing Regulation (Regulation Number 2020/R-43) published by the Maldives Inland Revenue Authority (MIRA) on 10 June 2020.