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
Certain importers do not have to register with MIRA, and registered importers must account for GST if imported goods are later transferred, sold, or used in specified ways.
Maldives
1 provisions
This ruling sets rules for approved charitable organizations: who can be approved, what they must file with MIRA, and when donations may be deducted or the organization exempted from business profit tax.
Maldives
1 provisions
This ruling changes the tax administration regulation so the Commissioner General can require some MIRA correspondence to be sent only by email, and certain repeated failures to attend or accept a summons can lead to service through the Maldives Police Service.
Maldives
2 provisions
Maldives
1 provisions
This ruling repeals section 15 of the Online Filing and Payment Regulation and takes effect when it is published in the Government Gazette.
Maldives
1 provisions
This ruling explains when goods or services supplied at or around tourist establishments are treated as tourism-sector GST supplies and when they are not.
Maldives
1 provisions
This ruling explains how to decide where a company’s central management and control is located, and gives the Commissioner General of Taxation discretion to decide based on the substance of the arrangements if the facts look artificial or contrived.
Maldives
1 provisions
Maldives
1 provisions
Late-payment fines are remitted if a person pays online or via MRTGS within 2 days after the payment deadline, except where online or MRTGS payment is mandatory under Section 17.
Maldives
12 provisions
Maldives
12 provisions
Maldives
1 provisions
If a person changes accounting period and gets a transitional accounting period of under 12 months, that person must file the required tax return and interim payment statement, make interim payments, and calculate amounts using the formulas given here.
Maldives
49 provisions
ތ(cid:9) (cid:4)ފސ(cid:2) (cid:11)ރ(cid:14)ބ 2012 (cid:2)ލރ(cid:25) (cid:2)ޕ(cid:15)އ 19 - 1433 (cid:11)ލ(cid:28)އ(cid:2)ލ(cid:4)ދ(cid:11)މ(cid:14)ޖ 27 :(cid:14)ޚރ(cid:25) (cid:11)ތ 69 :(cid:14)ދ(cid:4)ދ(cid:4)އ 41
Maldives
11 provisions
Maldives
1 provisions
Maldives
1 provisions
This provision amends an existing Maldives airport passenger tax and fees regulation and says the changes take effect from publication.