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 an appeal with the Tax Appeal Tribunal challenging the validity of an Audit Notice issued by the MIRA, the TAT accepted and proceeded with the appeal. It was, however, the MIRA’s view that it was not within the TAT’s jurisdiction to hear the appeal arguing that there was no “decision made by the MIRA”.
The High Court’s judgment now raises the question of whether this decision encumbers the right of appeal of a taxpayer in circumstances where MIRA has made a decision that does not originate from an audit or assessment – E.g. where the MIRA incorrectly determines the registration threshold of a taxpayer and demands registration of the taxpayer.