Insight: Barefoot Noomadi Hotels v MIRA

In the case of Barefoot Noomadi Hotel v MIRA, the TAT's decision is that commission payments made to Online Travel Agencies (“OTAs”) operating under the Merchant Model are not subject to Withholding Tax (“WHT”) under Section 6 of the BPT Act.

Advance Pricing Arrangement Regulation Published

The Third Amendment to the Tax Administration Regulation, granted the Maldives Inland Revenue Authority (“MIRA”) the right to enter into Advance Pricing Arrangements (“APA”) with taxpayers.

FREE Webinar on Service Charge

The webinar is targeted at employer, human resources personnel, and accountants in the tourism sector. The duration of the webinar is expected to be 1 houe. It will take place on 3 April 2020 at 3:00 pm.