
MIRA Calls Upon Taxpayers That Do Not Meet Registration Requirements to Deregister
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…

Cash Declaration Limit Changed
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…

Fourth Amendment to the Income Tax Regulation
This Advisory summarises the key aspects of the Fourth Amendment to the Income Tax Regulation gazetted by the Maldives Inland Revenue Authority on 17 May 2022.

Pay As You Earn (PAYE): A Guide to Getting Started
This publication gives an overview of the Pay As You Earn (PAYE) system under the Income Tax Act which imposes Employee Withholding Tax from 1 April 2020.

Overview of the Tourism Land Rent Regulation
This Overview covers the key areas of the Tourism Land Rent Regulation which was published in the Government Gazette on 27 February 2022

Enforcement Policies of MIRA
This Advisory summarises the key aspects of the recent enforcement policies published by the MIRA.

Third Amendment to the Income Tax Regulation
This Advisory summarises the key aspects of the Third Amendment to the Income Tax Regulation gazetted by the Maldives Inland Revenue Authority on 19 October 2021.


Enforcement Policies of MIRA
This Advisory summarises the key aspects of the recent enforcement policies published by MIRA.

Establishment of a Minimum Wage
This Advisory summarises the imperative aspects of the Minimum Wage Order gazetted by the Ministry of Economic Development on 8 November 2021.

Overview of the First Amendment to the Income Tax Act
This publication gives an overview of the First Amendment to the Income Tax Act of the Maldives

General Employment Regulation
This Advisory summarises the imperative aspects of the General Employment Regulation gazetted by the Ministry of Economic Development on 9 May 2021.