ޤާނޫނު ނަންބަރު 10/2011 (މުދަލާއި ޚިދުމަތުގެ އަގުން ޓެކްސް ނެގުމުގެ ޤާނޫނު) އަށް 1 ވަނަ އިޞްލާޙު ގެނައުމުގެ ޤާނޫނު
This provision amends the tax law and changes some tax rates.
ިތަފްސާރުބ 2014 ީރަވުރުބެފ 6 - 1435 ުރިޚާއްލުޢީބަރ 6 :ުޚީރާތ 19 :ުދަދައ 43 :ްމުއިލޮވ 6/2014 :ުރަބްނަނ ުނޫނާޤ ްށައ )ުނޫނާޤ ެގުމުގެނ ްސްކެޓ ްނުގައ ެގުތަމުދިޚ ިއާލަދުމ( 10/2011 ުރަބްނަނ ުނޫނާޤ ުނޫނާޤ ެގުމުއަނެގ ުޙާލްޞިއ ަނަވ 1 ްނުކަތްސީފޮއ ެގުރާކުރަސ ،ިއާކަތުދިއާވަގ ،ިއާކަތުނޫނާޤ ،ީނަރުކުޢިއާޝ ިއަގުޓެޒެގ ްސީފޮއ ެގާޔްއިރޫހްމުޖްލުސީއަރ .ެވެކަތްނުޔިލ ަދަފ ްއަތްނާޔަބްސޫނ ،ިއާކަތްނުވެންނެދ ،ިއާކަތްނާލުޢިއ ާވްއުރެނ .ެވެއުހަވުދ ިތަފްސާރުބ ިއާހަވުދ ަމޯހ ެގްއެއާތުފަހ ެމްނޮކ ީނަރުކުޢިއާޝ ްޓެޒެގ ުގަމުނާފުރުކަތުޑޮބ ެގުމުވްއުނޮފ ްއަތްނުޔިލ ާވްއުނޮފ ްށަމުވްއެރުކ ުޢިއާޝ ިއަގުޓެޒެގ ެގުހަވުދ ަމޯހ .ެޖްއާރިހެވިދ ،ެލާމ ެގ 12:00 ުރުދްނެމ ެގުހަވުދ ިތަފްސާރުބ ެގާތުފަހ ީރުކ ،ީކަތުގަވ ުހަފެމްނެއ ްށަމުވްއެރުކ ުޢިއާޝ ިއަގުޓެޒެގ ެގުހަވުދ ިތަފްސާރުބ ިދައ .ެވެންނިރުކ 3336137 ، 3323701 :ުނޯފ ާދްނުމަގނިހ ،ީކަތުގަވ ުހަފެމްނެއ ެގުމުވްއުނޮފ ްއަތްނުޔިލ ާވްއުނޮފ 3325500 :ްސްކެފ ްއަތްނުޔިލ .ެވެންނިރުކ ެގ 12:00 ުރުދްނެމ ެގުހަވުދ ަރާގްނައ ެގާތުފަހ .ެވެމެދެއ ްނުވްއުނޮފ ްށަހެރްޑެއ ްލިއެމ.ީއ ިމ gazette@po.gov.mv gazette@po.gov.mv ީނާވްނަންނުހ ިއަފެޔިލ ްއަތްނުޔިލ ާވްއުނޮފ ްށަމުވްއެރުކުޢިއާޝ ިއަގުޓެޒެގ www.gazette.gov.mv .ެވެންނުޓްނޮފ ާމުރަފ ިއަގުޑރާވ ްޓްފޮސޯރްކިއަމ ްޓެޒެގ ެގުރާކުރަސިހެވިދ 19 :ުދަދައ 43 :ްމުއިލޮވ ގ � �ހ�ލ�ޖ�މ �ގ�ނ�ތ�ޔއ� �ރ �ވވ� �އބ� �އގ� �ރ�ބ �ނ�ރ�އ�ދ �ހ�ވދ� �ރ�ގނ� �އ �ވ 4 �ގ�ހ�މ �ރވ� �ރ�ބ�ފ ގ� �ރ�ހ�އ �ނ�ވ 2014 ސ� �ކ�ޓ �ނ�ގ�އ �ގ�ތ�މ�ދ�ޚ �އ�ލ�ދ�މ) 10/2011 �ރ�ބ�ނ�ނ �ނ�ނ�ޤ" �ވ�އ�ރ�ކ�ސ�ފ �ނ�އ�ސ�ލ�ޖ �ޞ�އ�ޚ �ނ�ވ 4 ،�ނ�ތ�މ �ގތ� �ގ �ވއ� �ގ�ދ�އ�މ �ނ�ވ 92 ގ� �ސ�ސ�އ�ނ�ނ�ޤ "ލ � �ބ �ގ�މ�އނ� �ގ �ޙ�ލ�ޞ�އ �ނވ� 1 �ށ�އ (�ނ�ނ�ޤ �ގ�މ�ގ�ނ �ޤ�ދ�ޞ�ތ �ޔ�އ�ރ�ހ�މ�ޖ�ލ�ސ�އ�ރ �ހ�ވ�ދ �ތ�ފ�ސ�ރ�ބ �ވ (ހ1435 �ރ�ޚ�އ�ލ�ޢ�ބ�ރ 6) 2014 �ރ�ވ�ރ�ބ�ފ 6 .�ވ�އޖ� �އ�ވރ� �ކ �ޢ�އޝ� �ދ�އ�މ �އ�ގޓ� �ޒގ� �ގރ� �ކ�ރ�ސ�ހ�ވދ� ،�ވ�ށ�ކ�ނ�ނ�ޤ �ލ�ބ �މ ،�ނ�މ�ވއ� �ރ�ކ 2 ްޓެޒެގ ެގުރާކުރަސިހެވިދ 19 :ުދަދައ 43 :ްމުއިލޮވ ޓ � �ޒ�ގ �ގ�ރކ� �ރ�ސ�ހ�ވ�ދ :�ދދ� �އ :�މއ� �ލ�ވ 6/2014 :�ރ�ބނ� �ނ �ނ�ނ�ޤ �ށ �އ (�ނ�ނ�ޤ �ގ�މ�ގ�ނ �ސ�ކ�ޓ �ނ�ގ�އ �ގ�ތ�މ�ދ�ޚ �އ�ލ�ދ�މ) 10/2011 �ރ �ބ�ނ�ނ �ނ�ނ�ޤ �ނ �ނ�ޤ �ގ �މ�އ�ނ�ގ �ޙ�ލ�ޞ�އ �ނ�ވ 1 .�ނ�އ�ނ�ގ �އ�ތ�ޙ�ލ�ޞ�އ �ވނ� �ނނ� �އ �ށ�އ (�ނ�ނ�ޤ �ގ�މ�ގ�ނ �ސ�ކ�ޓ �ނ�ގ�އ �ގ�ތ�މ�ދ�ޚ �އ�ލ�ދ�މ) 10/2011 �ރ�ބނ� �ނ �ނ�ނ�ޤ .1 .�ނ�ރ�ކ�ނ�އ ރ� �ބ�ނނ� �ނ�ވ (2) �ގ (ށ) �ގ�ދއ� �މ �ނ�ވ 3 �ގ�ނ�ނ�ޤ �ޔ�ދ�ވ�ނ�ބ .2 .�ނ�ރކ� �ޙ�ލ�ޞ�އ �ށ�ތ�ގ �ވ�ނ�ނ�ނ�އ �ރބ� �ނނ� �ނ�ވ (3) �ގ (ށ) �ގ�ދ�އމ� �ނ�ވ 15 �ގ�ނ�ނ�ޤ �ޔ�ދ�ވ�ނ�ބ �އ�ށ�އ) 8% �ށ�ލ�ޔ�ނ �ގ 2014 �ރ�ބ�ޓ�ކ�އ 31 �ނ�ގ�ށ�ފ �ނ�އ 2013 �ރ�އ�ނ�ޖ 1 (3) (ށ) .15 ؛(�ތ�އ�ސ�ނ�އ .3 .�ނ�ރ�ކ�ރ�ތ�އ �އ�ރ�ބ�ނ�ނ �ށ�ތގ� �ވ�ނ�ނ�ނ�އ �ށ�ތ�ހ�ފ �ގ�ރބ� �ނނ� �ނ�ވ (3) �ގ (ށ) �ގ�ދ�އމ� �ނ�ވ 15 �ގ�ނ�ނ�ޤ �ޔ�ދ�ވ�ނ�ބ .(�ތ�އ�ސ�ނ�އ �ރ�ބ) 12% �ނ�ގށ� �ފ �ނ�އ 2014 �ރ�ބ�މ�ވ�ނ 1 (4) (ށ) .15 .4 .�ނ�ރ�ކ�ޙ�ލ�ޞ�އ �ށ�ތގ� �ވ�ނ�ނ�ނ�އ (ނ) �ގ�ދ�އމ� �ނ�ވ 20 �ގ�ނ�ނ�ޤ �ޔ�ދ�ވ�ނ�ބ �އ�ގ�އ�އ�ސ�ސ�އ�އ�މ �ހ�ބ�މ�ކ ގ� �ތ�ލ�އ�ދ �ތ�ވ�ނ �އ�ގ�އ�އ�ރ�ދ�އ �ހ�ބ�މ�ކ �ގ�ރ�ކ�ރ�ސ (ނ) .20 ؛�ތ�މ�ދ�ޚ �ގ�ޓ�ސ�ޕ �ދ �ނ�ކ�ނ�ތ �ދ �ތ�މ�ދ�ޚ �ގ�ޓ�ސ�ޕ �ނ�ގ�ށ�ކ�ރ�ޓ�ސ�ޖ�ރ .5 .�ނ�ރ�ކ�ރ�ތ�އ �ރ�ކ�އ �ވނ� ނ� �ނ�އ �ށ�ތ�ހ�ފ �ގ (އ) �ގ�ދ�އމ� �ނ�ވ 51 �ގ�ނ�ނ�ޤ �ޔ�ދ�ވ�ނ�ބ �ނ�ވ 1 �ށ�އ (�ނ�ނ�ޤ �ގ�މ�ގ�ނ �ސ�ކ�ޓ �ނ�ގ�އ �ގ�ތ�މ�ދ�ޚ �އ�ލ�ދ�މ) 10/2011 �ރ�ބ�ނ�ނ �ނ�ނ�ޤ (ވ) .51 �ނ�ކ�ތ�ތ�މ�ދ�ޚ �އ�ލ�ދ�މ �ހ�ޖ�ނ�ށ�ފ �ނ�ގ�ނ �ޓ.�ސ�އ.�ޖ �ށ�ލ�އ �ނ�ގ�ޅ�ގ �ނ�ނ�ޤ �ގ�މ�އ�ނ�ގ �ޙ�ލ�ޞ�އ �ސ�ކޓ� �ނ�ގ�އ �ގ�ތ�މ�ދ�ޚ �އ�ލ�ދ�މ) 10/2011 �ރ�ބ�ނނ� �ނ�ނޤ� ،�ނ�ށފ� �ނ�ގ�ނ �ޓ.�ސ�އ.�ޖ �ނ�ގ�ށ�ފ �ނ�ޚ�ރ�ތ �ށ�ފ �ނ�ރ�ކ�ލ�މ�ޢ �ށ�ނ�ނ�ޤ �ގ�މ�އ�ނ�ގ �ޙ�ލ�ޞ�އ �ނ�ވ 1 �ށ�އ (�ނ�ނ�ޤ �ގ�މ�ގ�ނ �ނ�ހ�ވ�ދ �ނ�ވ 1 �ގ�ހ�މ �ށ�ފ �ނ�ގ�ދ�ވ �ހ�މ �ނ�މ�ހ �ޚ�ރ�ތ �ވ�މ�ހ �ސ�ވ�ދ�ސ�މ (�އ�ދ) 2 .�ވ�ނ�ނ�ގ�ށ�ފ .6 .�ނ�ރ�ކ�ރ�ތ�އ �ނ�ރ�ކ�ނ�މ �ގ�ތރ� �ބ�ޢ �ވ�ނ�ނ�ނ�އ �ށ�އ�ދ�އމ� �ނ�ވ 68 �ގ�ނ�ނ�ޤ �ޔ�ދ�ވ�ނ�ބ .68 .�ވ�އ�ނ�މ�ހ�ނ �އ�ތ�މ�ދ�ޚ �ގރ�އ�ރ�ކ �އ�ގ�މ�ރ�ކ�ނ�މ �ވ�އ�ފ�ދ �ށ�ތ�ރ�ބ�ޢ �މ "�ތ�މ�ދ�ޚ �ގ�ޓ�ސ�ޕ" .7 �ރ�ބނ� �ނ �ގ�ކ�ތ�ދ�އ�މ �ގ�ނ�ނ�ޤ �އ �ނ�ގ�ޅ�ގ �ކ�ތ�ދ�އ�މ �ރކ� �ނ�އ �ތ�ވ�ނ �ރ�ކ�ރ�ތ�އ �ށ�ނނ� �ޤ �ޔ�ދ�ވނ� �ބ �ނ�ނ�ނ�ޤ �މ .�ނ�ރ�ކ�ބ�ތ�ރ�ތ 3 3 ްޓެޒެގ ެގުރާކުރަސިހެވިދ 19 :ުދަދައ 43 :ްމުއިލޮވ ޓ � �ޒ�ގ �ގ�ރކ� �ރ�ސ�ހ�ވ�ދ :�ދދ� �އ :�މއ� �ލ�ވ .8 ނ� �ނ�ގ �ނ�ނނ� �ޤ �މ ،�ނ�ތ�ނ�ތ �ވ�އ�ފ�ދ�ލ�ވ�ޙ �ށ�ކ�ޔ�ބ �ގ�އ�އ�ދ�އ�މ �ކ�ވ �ތ�ވ�ނ �ށ�ކ�އ�ދއ� �މ �ކ�ވ �ގ�ނ�ނ�ޤ �ޔ�ދ�ވ�ނ�ބ .�ނ�ރ�ކ�ލ�ދ�ބ �ނ�ގ�ޅ�ގ �ކ�ތ�ޙ�ލ�ޞ�އ .9 �ނ�ހ�ވ�ދ �ރ�ކ�ޢ�އ�ޝ �އ�ގ�ޓ�ޒ�ގ �ގ�ރ�ކ�ރ�ސ�ހ�ވ�ދ ،�ށ�ކ�ޤ�ދ�ޞތ� ،�ވ�ސ�ފ �ނ�ނ�ޤ �މ ،�ނށ� �ފ �ނ�ރ�ކ�ލ�މ�ޢ �ށ�ނ�ނ�ޤ �މ .�ވ�ނ�ނ�ގ�ށ�ފ ________________________ 44 ްއަތިޑަގ ާވްއުނޮފ ްށަރުދ ޭލިހ ްއަތްނުވެގްނެއ ިއާކަތްނުވެންނެދ ިއާކަތްްނާލުޢިއ ެގުޓެޒެގ ްށައ 4:00 ްނ 3:30 ުރީވަހ ، ްށައ 1:00 ްނ 12:30 ުރުދްނެމ ުކަހަވުދ ެމްނޮކ - ްށަލަޔިނ ެގުހަވުދ ިތަފްސާރުބ ްނިއަތްއީދާއ ްށައ 4:00 ްނ 3:30 ުރީވަހ ، ްށައ 11:30 ްނ 11:00 ުނުދނެހ - ްސަވުދ ުރުކުހ ްށައ 4:00 ްނ 3:30 ުރީވަހ - ްސަވުދ ުރިހިނޮހ ...yourfriendonair. ްށައ 7:45 ްނ 7:00 ުކައެރ ެމްނޮކ ެގާތުފަހ