މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: ޖީ.އެސް.ޓީ ބަޔާން އިޞްލާޙުކުރުން
A registered person who amends a GST return must file the amendment in writing with MIRA within 12 months, and include an explanation and supporting documents. If the amended return lowers the tax liability, MIRA reviews it before acceptance; if the liability is the same or higher, it is accepted without review.
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Provisions of މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: ޖީ.އެސް.ޓީ ބަޔާން އިޞްލާޙުކުރުން
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މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: ޖީ.އެސް.ޓީ ބަޔާން އިޞްލާޙުކުރުން
A registered person who amends a GST return must file the amendment in writing with MIRA within 12 months, and include an explanation and supporting documents. If the amended return lowers the tax liability, MIRA reviews it before acceptance; if the liability is the same or higher, it is accepted without review.
ަދުބ 2015 ިއަލުޖ 15 - 1436 ްނާޟަމަރ 28 :ުޚީރާތ 223 :ުދަދައ 44 :ްމުއިލޮވ TR-2015/G26 :ުރަބްނަނ ްސްނެރަފިރ ގްނިލޫރ ްސްކެޓ ްނުރުކުޙާލްޞިއ ްނާޔަބ ީޓ.ްސެއ.ީޖ :ްސްކެޓ ޭގެނ ްނުގައ ެގުތަމުދިޚ ިއާލަދުމ ް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 :ްލިއެމީއ ީނާވްނަންނުހ ިއަފެޔިލ ްއަތްނުޔިލ ާވްއުނޮފ ްށަމުވްއެރުކުޢިއާޝ ިއަގުޓެޒެގ www.gazette.gov.mv :ްޓިއަސްބެވ .ެވެންނުޓްނޮފ ާމުރަފ ިއަގުޑރާވ ްޓްފޮސޯރްކިއަމ ީ ޓިރޯތޮއ ުއިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ ޖެ ްއާރިހެވިދ ،ެލާމ ގްނިލޫރ ްސްކެޓ ން ރު ުކުޙާލްޞިއ ްނާޔަބ ީޓ.ްސެއ.ީޖ :ްސްކެޓ ގޭ ނެ ްނުގައ ެގތު މަ ުދިޚ ިއާލަދުމ TR-2015/G26 :ުރަބްނަނ ްސްނެރަފިރ (ަދުބ) 2015 ިއަލުޖ 15 :ުޚީރާތ ނަ ަވ 84 ެގ ( ނު ޫނާޤ ީރާދިއ ޭހބެ ާމގު ެނ ްސްކެޓ) 3/2010 ުރަބްނަނ ުނޫނާޤ ާވިއަފްށޮކ ޙު ާލްޞއި ްށޮކިރެވުދެމ 14/2011 ުރބަ ްނަނ ުނޫނާޤ ީއިމ ީނަވ އެ ިއަފީދާލާވަޙ ިއަގުނަތްނތަ ާވިއަފީދާލާވަޙ ްށަނޫނާޤ ،ީވުނެމ ިއަގްއތެ ަލާހ ާވިއަފްށޮކްނާޔބަ ްށކަ ަތޮގ ްނެހެއ .ެވެކެއގްނިލޫރ ާވިއަފރެ ެނ ްނުށަދ ެގާދްއާމ ާވިއަފީދާލާވަޙ ްށަދިއާވަގ ިދައ .ެވށެ ައ (ުނޫނާޤ ެގުމގު ެނ ްސްކެޓ ްނުގއަ ެގުތަމުދިޚ ިއާލަދުމ) 10/2011 ުރަބްނަނ ުނޫނާޤ ާވިއަފްށޮކުޙާލްޞިއ .ެވެށައ (ުދިއވާ ަގ ެގުމުގެނ ްސްކޓެ ްނުގައ ެގުތަމުދިޚ ިއާލަދުމ) 2011/R-43 ުރަބްނަނ ުދިއާވަގ ާވިއަފްށޮކުޙާލްޞިއ ީނަވ ެއ ިއަފީދާލާވަޙ ިއަގުނަތްނަތ .ެވެއރެ ުކުމިޒާލ ްނުތޮގ ީނނޫ ާޤ ްށމަ ުވާބަތ ްށައގްނިލޫރ ިމ ްނުކަތްތރާ ަފ ާކއް ަދ ްސްކެޓ ފު ަރާއަތ ްނާޔަބ ީޓ.ްސެއ.ީޖ ާވިއަފިވެރުކުޙާލްޞިއ ާޅަހަށުހ ް ނުކަތްތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ ،ީކަދަސުގަމ ެގގްނިލޫރ ިމ .1 .ެވެމުޅެއަޑނަކ ުލޫސުއ ެނާރުކުލަމަޢ ްނިއާރީމ ިއަގުމުތަގިއަލަބ :ީނަވ ިއަގާދްއާމ ަނަވ 63 ެގުނޫނާޤ .2 ން ާޔބަ ީޓ.ްސއެ .ީޖ ޅާ ަހށަ ުހ ން ުށދަ ގެ ދާ ްއމާ ނަ ވަ 27 ގެ ނު ޫނޤާ ިމ ން ުކަތރާ ަފ ވާ އި ަފްށކޮ ީރަޓްސިޖަރ ށް އަ ާރީމ ،ިއަގރޭ ެތ ގެ ުހވަ ުދސް ަމ (ަރާބ) 12 ާގނހި ްނގެ ިށެފ ްނޚު ީރާތ ހޭ ެޖްނޅަ ަހަށހު ްނޔާ ަބ ެއ ،ުހފަ ްށަމޅު ެހަށުހ ށް ަނޔާ ަބ އެ ،ްނިތމަ ެގތު ޮގ ވާ އި ަގދު ިއވާ ގަ ދާ ަހ ްނށު ަދ ގެ ުނނޫ ޤާ މި ،ްށޮކިރވެ ުދމެ ްއމެ ުގން ެއ ގާ ްނއަ ްނމު ުޔިލ .ެވއެ ނެ ާދިޅހެ ަށހު ްއޙެ ާލްޞިއ :ީނަވ ިއަގ (ހ) ެގާދްއާމ ަނަވ 83 ެގުދިއާވަގ .3 ން ޚު ީރާތ ހޭ ޖެ ްނޅަ ަހަށހު ްނޔާ ބަ ެއ ، ން ެގޅި ުގ ާކަނާޔަބ ީޓ.ްސއެ .ީޖ ވާ ިއފަ ާޅަހަށހު ްނުކަތރާ ަފ ާވއި ަފްށކޮ ީރަޓްސިޖަރ ،ަމނަ ިފިއޅަ ހަ ަށުހ ްއނެ ާޔަބ ީޓ.ްސެއ.ީޖ ވާ ިއފަ ިވރެ ުކުޙާލްޞއި ،ިއގަ ޭރތެ ގެ ުހވަ ުދސް ަމ (ަރާބ) 12 ގާ ނިހ ްނގެ ިށެފ .ެވެއނެ ޭވެލެބ އި ަގމު ަކ އް ެމގު ްނއެ ާގން ައ ްނމު ުޔލި ްނށު ަދ ެގދާ ްއމާ ަނވަ 63 ގެ ުނނޫ ާޤ ކީ ަނާޔބަ ެއ 3 ގްނިލޫރ ީޓ.ްސެއ.ީޖ ާވިއަފިވެރުކުޙާލްޞިއ ިއަޅަހަށުހ ްނުށަދ ެގާދްއާމ ަނަވ 63 ެގުނޫނާޤ ްނުކަތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ .4 .ެވެއެނާވްނަޅަހަށުހ ްއަތްނުޔިކެޔިލ ޭޅުގ ާމަކ ިއާލީސުފަތ ެގުބަބަސ ުނުހެޖ ްނަރުކުޙާލްޞިއ ްނާޔަބ ،ުކެއާނާޔަބ ޅާ ހަ ަށުހ ްނިތަމ ެގުތޮގ ާވްތޮގްއެއ ާފާރްގެރެޕ ަނަވ 4 ެގގްނިލޫރ ިމ ްނުކަތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ .5 ވާ ިއަފިއަޅައަޑނަކ ިއަގުތޮގ ެގުހުކެޓ ޭހެޖްނަކްއަދ ްނުތާރަފ ެއ ިއަގުނާޔަބ ީޓ.ްސެއ.ީޖ ާވިއަފިވެރުކުޙާލްޞިއ ހޭ ެޖްނަކްއަދ ްނުތާރަފ ެއ ިއަގުނާޔަބ ީޓ.ްސެއ.ީޖ ިޅެހަށުހ ްނުހަފ ެމްނެއ ްނުތާރަފ ެއ ްށަތަދްއުމ ެއ ،ީކަދަދައ ން ިއާރީމ ްނާޔަބ ާވިއަފިވެރުކުޙާލްޞިއ ،ަމަންއެދަދައ ް ށަދ ެރުވްށަދަދައ ާވިއަފިއަޅައަޑނަކ ިއަގުތޮގ ެގުހުކެޓ .ެވެއަގުހަފްށަމުރުކުއިވިރ ްނާޔަބ ެއ ީނާރުކުލޫބަގ ޅާ ހަ ަށުހ ްނިތަމ ެގުތޮގ ާވްތޮގްއެއ ާފާރްގެރެޕ ަނަވ 4 ެގގްނިލޫރ ިމ ްނުކަތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ .6 ވާ ިއަފިއަޅައަޑނަކ ިއަގުތޮގ ެގުހުކެޓ ޭހެޖްނަކްއަދ ްނުތާރަފ ެއ ިއަގުނާޔަބ ީޓ.ްސެއ.ީޖ ާވިއަފިވެރުކުޙާލްޞިއ ހޭ ެޖްނަކްއަދ ްނުތާރަފ ެއ ިއަގުނާޔަބ ީޓ.ްސެއ.ީޖ ިޅެހަށުހ ްނުހަފ ެމްނެއ ްނުތާރަފ ެއ ްށަތަދްއުމ ެއ ،ީކަދަދައ ވާ ިއަފިވެރުކުޙާލްޞިއ ،ަމަންއެދަދައ ުޑޮބ ެރުވްށައެއ ަތަވުނ ެގުރަވްއެއ ާދަދައ ާވިއަފިއަޅައަޑނަކ ިއަގުތޮގ ެގުހުކެޓ .ެވެއެނާރުކުލޫބަގ ްނާޔަބ ެއ ްނިއާރީމ ިއަލުނާކަމުރުކުއިވިރ ްނާޔަބ :ަމަނާވުދްއަރ ްފާރްގެރެޕ ަނަވ 5 ެގގްނިލޫރ ިމ .7 ްނާޔަބ ެއ ީނާރުކުލޫބަގ ްނާޔަބ ީޓ.ްސެއ.ީޖ ާވިއަފިވެރުކުޙލާ ްޞިއ ިޅެހަށުހ ްނުތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ (ހ) .ެވެއެނާވްނަގްނައ ްނުމުޔިލ ްށަތާރަފ ެއ ްނަކ ިއަގުހަފްށަމުރުކުއިވިރ ްނިއާރީމ ާނާޔަބ ެއ ،ްނިރުކ ެގުމުރުކުލޫބަގ ްނާޔަބ ެއ ްށޮކުއިވިރ ްނިއާރީމ ްނާޔަބ ީޓ.ްސެއ.ީޖ ާވިއަފިވެރުކުޙާލްޞިއ (ށ) .ެވެއެނޭޑނެކުންއެއަޅައ ާކަދަދައ ްސެވްއެއ ްނެހެއ ްޑްނަފީރ ަތަވުނ ްޓިޑެރްކ ޭދެފުއ ްނެގިޅުގ ން ުމުޔިލ ްށަތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ ،ާޖީތަނ ެގުއިވިރ ާވިއަފްށޮކްނާޔަބ ިއަގްފާރްގެރެޕ ަނަވ 5 ެގގްނިލޫރ ިމ .8 .ެވެއެނާވްނަގްނައ ްނށު ެފ ްނަރުކުލަމަޢ .ެވެންނެގިށެފ ް ނުޚީރާތ ޭރެނ ގްނިލޫރ ިމ ީނާށަފ ްނަރުކުލަމަޢ ްށައގްނިލޫރ ިމ .9 4 MALDIVES INLAND REVENUE AUTHORITY Malé, Republic of Maldives TAX RULING Goods and Services Tax: Amending GST returns Reference No.: TR-2015/G26 Date of issue: Wednesday, 15 July 2015 This ruling is issued pursuant to the authority granted under Section 84 of the Tax Administration Act (Law Number 3/2010) as amended by Law Number 14/2011. Unless otherwise stated, all references to the Act are to the Goods and Services Tax Act (Law Number 10/2011) as amended, and all references to the Regulation are to the Goods and Services Tax Regulation (Regulation Number 2011/R-43) as amended. This ruling is legally binding. Introduction 1. This ruling sets out the procedure for accepting amended GST returns. 2. Section 63 of the Act states: An amendment to a tax return submitted by a registered person under Section 27 of this Act shall be made in writing to the MIRA, in accordance with the Regulation made pursuant to this Act, within 12 (twelve) months from the date on which that tax return was due. 3. Section 83(a) of the Regulation states: If a registered person files an amended tax return within 12 (twelve) months from the date of filing a return, such amended return shall be deemed to be a written notice submitted under Section 63 of the Act. Ruling 4. A registered person who files an amended GST return pursuant to section 63 of the Act shall submit an explanation for the amendment and supporting documents, together with the amended return. 5. Where the tax liability declared on an amended GST return filed by a registered person in accordance with paragraph 4 of this ruling is lower than the tax liability 5 declared on the most recent GST return filed by that person for that period, the amended return shall be subject to a review before it is accepted. 6. Where the tax liability declared on an amended GST return filed by a registered person in accordance with paragraph 4 of this ruling is equal to or higher than the tax liability declared on the most recent GST return filed by that person for that period, the amended return shall be accepted without a review. 7. Where paragraph 5 of this ruling applies, the registered person who filed the amended GST return shall: (a) be notified in writing that the return has been put on hold pending a review. (b) not be eligible to claim the credit arising from the amended return until MIRA accepts the amendment following the review. 8. The outcome of the review referred to in paragraph 5 of this ruling shall be notified to the registered person in writing. Date of Effect 9. This ruling shall have effect from its date of issue. This is the unofficial translation of the original ruling issued in Dhivehi. In the event of conflict between this translation and the Dhivehi version of this ruling, the latter shall prevail. Therefore, it is advised that both the Dhivehi version of this ruling and this translation be read concurrently. 6 ް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
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މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: ޖީ.އެސް.ޓީ ބަޔާން އިޞްލާޙުކުރުން
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