Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
240 matching statutes
Maldives
1 provisions
MIRA must follow specified procedures when redetermining certain tax amounts after a tribunal or court decision, and it may rely on audit or objection-review materials for that purpose.
Maldives
1 provisions
A registered person may claim input tax against output tax, but the claim is barred once 12 months have passed from the end of the taxable period when the input tax first could have been claimed.
Maldives
1 provisions
Registered GST persons must submit specified supporting documents with their GST return, including an input tax statement, tax invoices for claimed input tax deductions, and an output tax statement.
Maldives
1 provisions
People who amend BPT or withholding tax returns must send an explanation and supporting documents with the amended return. If the amended tax liability is lower than the latest return for that period, MIRA reviews it before acceptance and the filer cannot claim any resulting credit until MIRA accepts the amendment.
Maldives
1 provisions
This ruling changes the GST rules for capital expenditure input tax: registered persons must submit the expenditure details with the tax return, and deduction depends on the amount spent.
Maldives
1 provisions
This ruling tells taxpayers how to file amended tax returns and the form to use, and it sets a 12-month time limit in several cases.
Maldives
1 provisions
This amendment says certain remuneration paid to persons listed in section 11(c) is to be treated as employment income under a contract of service.
Maldives
1 provisions
Registered persons cannot claim input tax on tax invoices issued on or after 1 January 2015 unless the invoice includes the required 13-digit TINs for both the buyer and the supplier.
Maldives
1 provisions
A non-resident company and the resident company may choose to treat pre-incorporation business transactions as if they were carried on by the resident company, and must notify MIRA within 30 days of incorporation to make that election.
Maldives
1 provisions
This ruling changes parts of the Business Profit Tax Regulation, including when some persons may use cash basis accounts, when companies in winding up must file and pay, several filing exemptions and thresholds, loss set-off rules, write-off rules, and who must account for immovable-property income.
Maldives
1 provisions
This ruling sets GST rules for tourism-sector supplies around 1 November 2014, including the shift from 8% to 12%, anti-avoidance limits, and a filing deadline for some quarterly filers.
Maldives
1 provisions
Certain businesses in the Maldives must pay Business Profit Tax only on profits earned in the Maldives.
Maldives
1 provisions
This ruling sets when certain parts of TR-2017/B56 start to apply.
Maldives
1 provisions
Some individuals and deemed partnerships can avoid filing a tax return if their gross income stays at or below MVR 1,000,000, but they must file if taxable profit exceeds MVR 500,000.
Maldives
1 provisions
This ruling changes how certain withholding-tax payments are reported and gives the Commissioner General discretion to deem some unpaid payments taxable if they are not declared.
Maldives
1 provisions
Large taxpayers must file returns and make payments through MIRAconnect, or MRTGS for payments, from 1 January 2016.
Maldives
1 provisions
Taxpayers with annual turnover of MVR 50 million or more must pay certain taxes online through MIRAconnect or MRTGS from 1 April 2019.
Maldives
1 provisions
This ruling repeals section 37 of the Business Profit Tax Regulation.
Maldives
1 provisions
A non-resident ship or aircraft owner, charterer, or lessor may apply for a business profit tax exemption if the listed conditions are met.
Maldives
1 provisions
Tourist establishments must withhold tax on booking commissions paid or payable to non-resident OTA operators, and MIRA can require payment of tax avoided or reduced if it believes the arrangement is meant to avoid or reduce tax.