Publications
Insight
Insight: Abdulla Shareef v MIRA
Summary
What triggers the time of supply? Can MIRA make an assessment based on information that is not provided by the taxpayer?
In the case of Abdulla Shareef v MIRA1, the Tax Appeal Tribunal, by unanimous decision, held that the MIRA’s Notice…
HPL Resorts (Maldives) Pvt Ltd v MIRA
In the case of HPL v MIRA, the Tax Appeal Tribunal held that reimbursement of expenses made under management agreements are not subject to WHT unless they are for a service specifically stated in Section 6(a) of the BPT Act.
The key point noted by the…
MIRA v Travel Land Maldives Pvt Ltd
The High Court of Maldives has, on 3 October 2013, held that a “decision made by the MIRA” appealable to the TAT pursuant to Section 44 of the TAA originates only from an assessment issued by the MIRA. In the case, which involved the taxpayer filing…
our first publication, "Insight", is out
We have started publishing "Insight" - a periodical focused on contemporary tax and legal issues. Insight will bring to you information and analysis of the application of laws as well as updates of cases. The first issue is focused on the decision…
Aishath Asima v MIRA
The Tax Appeal Tribunal (TAT) has held that a payment may be subject to Withholding Tax even if it is made by a person other than the taxpayer and are not recorded in the taxpayer's books. In reaching its decision, the TAT noted that expenses paid…