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
Approved bodies, associations, and public institutions must submit an annual report and a statement of donations to MIRA by 30 June of the following year, using MIRA’s prescribed format.
Maldives
1 provisions
An individual covered by the amended rule must have a relevant postgraduate qualification or qualifying professional accountancy membership, and at least 2 years of post-qualification audit or assurance experience.
Maldives
1 provisions
This amendment says paragraph 17 does not apply when the provider pays the intermediary a commission for the intermediary’s services; in that case, paragraph 3 applies instead.
Maldives
1 provisions
This ruling changes when parts of GST Ruling TR-2015/G23 start to apply for registered persons based on annual turnover.
Maldives
1 provisions
This ruling changes several GST regulation rules, including registration, online display, valuation, and some tourism-related supply rules.
Maldives
1 provisions
This ruling changes GST rules for some postal and telecommunication services and sets how certain prices must be shown to customers.
Maldives
1 provisions
GST-registered persons with annual turnover of MVR 10 million or more must file their general sector GST returns online through MIRAconnect.
Maldives
1 provisions
GST-registered persons with annual turnover of at least MVR 5 million must file their General Goods and Services GST returns through MIRAconnect.
Maldives
1 provisions
This ruling limits how much interest a person can deduct when calculating taxable profit, and it excludes certain approved banks and financial institutions.
Maldives
1 provisions
This ruling changes GST return timing rules for registered persons based on annual turnover bands.
Maldives
1 provisions
This ruling changes paragraph 5 of TR-2016/G33 for supplies from tourist hotels and tourist guesthouses.
Maldives
1 provisions
GST-registered persons with annual turnover over MVR 20 million must file general sector GST returns online through MIRAconnect.
Maldives
1 provisions
This ruling says when GST must be accounted for on immovable property supplies, and it also covers daily guesthouse accommodation and related registration rules.
Maldives
12 provisions
Maldives
1 provisions
MIRA employees must wait 2 years after employment ends before getting a tax agent license, and licensed tax agents must complete MIRA’s continuing professional development program or risk revocation.
Maldives
1 provisions
Businesses in the Maldives must register with MIRA within 60 days of starting business, and the Commissioner General may deregister taxpayers or activities at discretion in some cases.
Maldives
1 provisions
Certain MIRA-approved bodies, associations, and public institutions may use a MIRA-designated logo in specified materials; others may not use that logo.
Maldives
1 provisions
This ruling amends a GST ruling and sets staged application dates for registered persons based on annual turnover.
Maldives
1 provisions
This ruling changes some auditor qualification rules and repeals one paragraph, with effect from publication.