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
Taxpayers must file the listed withholding tax and tourism GST returns and make related payments electronically through MIRAconnect or MRTGS, starting 1 October 2016.
Maldives
1 provisions
This ruling lets a transferor and transferee choose special tax treatment for qualifying transfers of capital assets within a group of companies, subject to conditions and MIRA approval.
Maldives
1 provisions
Taxpayers with annual turnover of MVR 10 million or more must file BPT returns through MIRAconnect, with some exceptions.
Maldives
1 provisions
This ruling changes the GST regulation by adding domestic and international money transfer services, including similar services done through mobile devices and mobile telecommunication networks.
Maldives
1 provisions
This ruling amends section 11 of the Business Profit Tax Regulation and says the amendment takes effect when it is published in the Government Gazette.
Maldives
1 provisions
This ruling says some people and partnerships must register or give notice to MIRA when they start business, while some low-revenue businesses are exempt from registration if they meet all listed conditions.
Maldives
1 provisions
A taxpayer may not submit new supporting documents or evidence in a section 42 objection if they were not already given to MIRA before the relevant tax assessment notice was issued.
Maldives
1 provisions
When a company is being wound up, the liquidator must notify MIRA within 15 days of certain winding-up events and give MIRA copies of specified notices. The company must file tax returns and pay tax for each accounting period, subject to an interim-payment exception if timely notice is given. The liquidator must also s
Maldives
1 provisions
This ruling changes the Remittance Tax Regulation by adding an anti-avoidance rule and one new remittance-related case involving prepaid cash cards.
Maldives
1 provisions
This ruling requires domestic air transport providers to record certain passenger identity numbers and, if they cannot prove a passenger is Maldivian, to pay tax at the specified rate. It also requires shops used exclusively for employees of tourist establishments to be registered separately.
Maldives
1 provisions
This ruling changes several Goods and Services Tax Regulation provisions and says it takes effect when published in the Government Gazette.
Maldives
1 provisions
This amendment sets when a payment to a non-resident is treated as payable and requires an amended tax return if withholding tax was declared before the amount was confirmed.
Maldives
1 provisions
GST rules for agency commission: an agent’s commission is generally taxed at the rate for the underlying supply, with special treatment when the underlying supply is exempt, out of scope, or covered by the listed section.
Maldives
1 provisions
This ruling changes GST return submission timing for registered persons based on annual turnover.
Maldives
1 provisions
Businesses in the tourism sector that also do taxable activity in the general sector must register all taxable activities in the relevant sector, even if annual taxable supplies do not exceed MVR 1,000,000.
Maldives
1 provisions
This ruling explains when work counts as employment under a contract of service for business profit tax purposes.
Maldives
1 provisions
This ruling changes how some tax documents can be emailed to MIRA, bars emailed tax returns and attached return documents from being accepted, lets MIRA give audit notice by another document in one case, and repeals section 12.
Maldives
1 provisions
This ruling changes GST rules for tourist establishments and price display, and it sets a temporary end date for some subsections.
Maldives
1 provisions
Some partnerships must register with MIRA, but partnerships that meet all listed conditions do not have to register.
Maldives
1 provisions
Approved bodies, associations, and public institutions must file an annual report and a statement of donations with MIRA by 30 June of the following year, in the format MIRA prescribes.