ވިޔަފާރީގެ ފައިދާއިން ނެގޭ ޓެކްސް: ޗެރިޓަބަލް އޮގަނައިޒޭޝަންތައް

ަތްއީދާއ 2014 ުރަބްނެސިޑ 14 - 1436 ުރަފަޞ 22 :ުޚީރާތ 491 :ުދަދައ 43 :ްމުއިލޮވ TR-2014/B38 :ުރަބްނަނ ްސްނެރަފިރ ގްނިލޫރ ްސްކެޓ ްއަތްނަޝޭޒިއަނަގޮއ ްލަބަޓިރެޗ :ްސްކެޓ ޭގެނ ްނިއާދިއަފ ެގީރާފަޔިވ ް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 ްޑްނ ަލްނިއ ްސްވިޑްލޯމ ީ ޓިރޯތޮއ ުއިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ ޖެ ްއާރިހެވިދ ،ެލާމ ޖެ ްއާރިހެވިދ ،ެލާމ ގްނިލޫރ ްސްކެޓ އް ަތން ަޝޒޭ ިއަނަގޮއ ލް ަބަޓިރެޗ :ްސކް ެޓ ޭގެނ ްނިއދާ ިއަފ ެގީރާފަޔިވ TR-2014/B38 :ުރަބްނަނ ްސްނެރަފިރ (ަތްއީދާއ) 2014 ު ރަބްނެސިޑ 14 :ުޚީރާތ ނަ ަވ 84 ެގ ( ނު ޫނާޤ ީރާދިއ ޭހބެ ާމގު ެނ ްސްކެޓ) 3/2010 ުރަބްނަނ ުނޫނާޤ ާވިއަފްށޮކ ޙު ާލްޞ އި ްށޮކިރެވުދެމ 14/2011 ުރބަ ްނަނ ުނޫނާޤ ީއިމ ނީ ަވ ެއ ިއަފީދާލާވަޙ ިއަގުނަތްނތަ ާވިއަފީދާލާވަޙ ްށަނޫނާޤ ،ީވުނެމ ިއަގްއތެ ަލާހ ާވިއަފްށޮކްނާޔބަ ްށކަ ަތޮގ ްނެހެއ .ެވެކެއގްނިލޫރ ާވިއަފރެ ެނ ްނުށަދ ެގާދްއާމ ނީ ޫނާޤ ްށަމުވބާ ަތ ްށައގްނިލޫރ މި ްނުކތަ ްތާރަފ ާކއް ަދ ސް ްކޓެ .ެވެށައ (ުނޫނާޤ ެގުމުގެނ ސް ްކެޓ ްނިއާދިއަފ ެގީރާފަޔިވ) 5/2011 ުރަބްނަނ ުނޫނ ާޤ .ެވެއެރުކުމިޒާލ ްނުތޮގ ފު ަރާއަތ ލް ަބަޓިރެޗ) TR-2012/B7 ުރަބްނަނ ގްނިލޫރ ްސްކެޓ ާ ވިއަފެރެނ ިއަގ 2012 ޭމ 3 ީއިމ .1 އި ަފީދްށޮކުލީސުފަތ ިއަގގްނިލޫރ ިމ .ެވެކެއގްނިލޫރ ޭވެރެނ ިއަގުލަދަބ ެގޭއ ުހަފްށަމުލިއަވުއ (ްއަތްނަޝޭޒިއަނަގޮއ :ީނާވ ،ްތަޢާމަޖ" ާ ވިއަފްށޮކްނާޔަބ ި އަގ (3) ެ ގ (ހ) ެ ގާދްއާމ ަނަވ 15 ި ދައ (ބ) ެ ގާދްއާމ ަނަވ 10 ެގުނޫނާޤ (ހ) ި މ "ުދަޞްޤަމ ެގުމުވުރެއިރުކ ްއެއާފްނަމ ުމްނާޢ ަދަފެއ" ިދައ "ާރާދިއ ުމްނާޢ ަތަވުނ ާޔްއިޢްމަޖ ،ިއާއަނާމ ެގުކަތްތާރާބިއ ަދްއުހ ްނިއާރީމ ްނުށަދ ެ ގ (3) ެގ (ހ) ެގާދްއާމ ަނަވ 15 ިދައ (ބ) ެގާދްއާމ ަނަވ 10 ެގުނޫނާޤ (ށ) .ެވެތޮގ ެނާރުކުލަމަޢ ްށަކަތާދްއާމ ިމ ،ި އާތޮގ ެނާރުކުލަމަޢ ިއަކަޓްށަމުދޯހ :ީނަވ ިއަގާދްއާމ ަނަވ 10 ެގުނޫނާޤ .2 ، ރާ ކު ުލޫބަޤ ްނއި ޭއ.ްރާއ.ިއއަ .ްމއެ ްނުކަތރާ ަފ ސް ެވްއއެ ، ން ިތމަ ެގތު ޮގ ާވތް ޮގއް ެއ ާއ (ޅ) ެގދާ ްއމާ ިމ (ބ) ދަ ަފއެ ަތވަ ުނ ްނނު ިދމު ލީ ުޢަތ ،ްނނު ިދތް ަމުދޚި ޙީ ްއިޞ ،ްނވު ީހއެ ްށނަ ްނރު ީޤަފ ، ން ވު ުރެއރި ުކ ން ީދމް ާލްސިއ ަތަވނު އް ެތޢަ ާމޖަ ވާ އި ފަ ާދްއފަ ުއ ްށމަ ވު ރި ެތްތކާ ަރަޙ އި ގަ ދު ަޞޤް ަމ ގެ މު ުނދި ްށކޮ ުރޯފ އް ެއފާ ްނަމ މު ްނާޢ 3 ެ ޖްއާރިހެވިދ ،20379 ެލާމ ،ުގަމ ީނީމައ ،ީޓިރޯތޮއ ުއިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ www.mira.gov.mv :ްޓިއަސްބެވ ، info@mira.gov.mv :ްލިއެމީއ ، (960) 331 6577 :ްސްކެފ ، (960) 332 2261 :ްނޯފެލެޓ - 2 - ގެ ރު ަހއަ ްސްކެޓ ން ިދސާ ިއފަ ެއ ،ީކައސާ ިއަފ ާރުކޔާ ދި ހަ ްށކަ ައާރާދއި ުމން ާޢ ތަ ަވނު އް ެއޔާ ްއޢި ްމަޖ .ެވެކެޗްއއެ ނެ ާދވި ރެ ުކިނުއ ްނމު ުރކު ުބާސިހ އެ ، އި ގަ ުމރު ުކުބާސިހ ދާ އި ަފ ޭވރެ ުކާނިބ ސް ްކެޓ ގެ ްއހެ ީމެއ :ީނަވ ިއަގާދްއާމ ަނަވ 15 ެގުނޫނާޤ .3 .ެވއެ ެނވާ ުނއް ދެ ްއަރ ްއއެ ާދއް ާމ ްސެވއް އެ ން ެހއެ ގެ ުނނޫ ާޤ މި ،ިއވަ ަޔިފ ާދއް ާމ ިމ ްށަކަތތް ާރފަ ާވއި ގަ ީރިތ (ހ) ... ަތވަ ނު ން ުނދި ުމލީ ުޢަތ ، ން ުނދި ްތމަ ުދޚި ޙީ ްއިޞ ، ން ވު ހީ ެއ ށް ނަ ްނުރޤީ ަފ ، ން ުވރު ެއިރކު ން ީދމް ާލްސިއ (3) ވާ ިއފަ ާދއް ަފުއ ށް ަމވު ރި ެތްތާކަރަޙ ިއގަ ދު ަޞްޤަމ ެގމު ުވރު ެއިރުކ އް ެއފާ ްނަމ މު ން ާޢ ދަ ަފެއ .ްއެއާރދާ ިއ ުމން ާޢ ތަ ަވނު އް ެއޔާ ްއޢި ްމަޖ ތަ ަވނު އް ތެ ަޢާމަޖ ރާ ުކަދއް ުހ ން ިއ ޭއ.ްރާއ.ިއއަ .ްމެއ ގްނިލޫރ ަނާމ ެގ "ާރާދިއ ުމްނާޢ ަތަވުނ ާޔއް ިޢްމަޖ ،ްތަޢާމަޖ" ދި ައ "ްތަޢާމަޖ" ،ްށަމުނޭބ ެގ (3) ެގ (ހ) ެ ގާދްއާމ ަ ނަވ 15 ިދައ (ބ) ެ ގާދްއާމ ަނަވ 10 ެގުނޫނާޤ .4 ަ ތަވުނ ްއެތަޢާމަޖ ެމްނޮކ ާވަމަހ ްއެ ޠުރަޝ ެރުކްނުކަތުޠުރަޝ ިވިނަންނައ ،ީނަވ ެ އ ިއަފެނުބ ްށަމަކ "ާޔްއިޢްމަޖ" .ެވެށަކައ ާޔްއިޢްމަޖ ިއަގާރާދިއ ޭ ހެބާމަކ ެގުރާކުރަސ ް ނުށަދ ެ ގ (ުނޫނާޤ ޭހެބާކަތާޔްއިޢްމަޖ) 1/2003 ުރަބްނަނ ުނޫނާޤ (ހ) ަ ތަވުނ ؛ްނުވިއަފްށޮކީރަޓްސިޖަރ .ްނުވްށަކަތާރަފ ާވިއަފިއަދްއަފުއ ިއަގޭޖްއާރިހެވިދ ްނުށަދ ެ ގްއެނޫނާޤ ާރުކްސާފ ްނުހީލިޖަމ ެގްނުތިޔްއަރ (ށ) ށް ަމަކ "ާރާދިއ ުމްނާޢ" ،ްށަމުނޭބ ެގ (3) ެގ (ހ) ެގާދްއާމ ަނަވ 15 ިދައ (ބ) ެގާދްއާމ ަނަވ 10 ެގުނޫނާޤ .5 .ެ ވެށަކަތާރާދިއ ާވަމަހ ްއަތުޠުރަޝ ިވިނަންނައ ،ީ ނަވ ެއ ިއަފެނުބ ި ދައ ؛ްނުވިއަގުމަކ ްށަމުނިދިއަވުރޯފ ްއެތަމުދިޚ ްށަންނުމްނާއ ީނަވިއަފިއަދްއަފުއ ް އެއާރާދިއ ެއ (ހ) .ްނުވިއަގުމަކ ް ނުޓެޖަބ ެ ގުތަލުއަދ ީނަރުކ ިއަގްއެތޮގ ުޑނަގިއަމ ަ ތަވުނ ްށޮކްއެއ ްއަތުދަރަޚ ެ ގްއެއާރާދިއ ެއ (ށ) ަނާމ ެގ "ުދަޞްޤަމ ެގުމުވުރެއިރުކ ްއެއާފްނމަ ުމްނާޢ ަދަފެއ" ް އެއާޔްއިޢްމަޖ ،ްއެތަޢާމަޖ ،ްށަމުނޭބ ެގ (3) ެގ (ހ) ެގާދްއާމ ަނަވ 15 ިދައ (ބ) ެގާދްއާމ ަނަވ 10 ެގުނޫނާޤ .6 (ެގުމުނިދްށޮކުރޯފ ަ ތަވުނ) ެގުމުވުރެއިރުކ ްއެއާފްނަމ ުމްނާއ ަދަފެއ" ީނަވިއަފިއަދްއަފުއ ްއެއާރާދިއ ުމްނާޢ ަތަވުނ ވި ިނަންނައ ީނަވިއަފިއަދްއަފުއ ާރާދިއ ުމްނާޢ ަތަވުނ ާޔްއިޢްމަޖ ،ްތަޢާމަޖ ެއ ،ީނޭވެލެބ ްށަމަކ "ިއަގުދަޞްޤަމ .ެވެއަމަނާވިއަގުމަކ ްށަމުރުކ ްއެމަކ ެރުކްނުކަތްއަތްނަކ ؛ްނުނިދިއަވުރޯފ ީހެއ ީނާސްނިއ (ހ) ؛ްނުރުކްތަޔާމިހ "ްފިއަލްޑްލިއަވ" ަތަވުނ ިށެވާމިތ (ށ) ؛ްނުރުކުރުތިއ ްނަކިރެތްނުދުފ ިއާމަކޮޔެހަޅުދ ީޢާމިތްޖިއ (ނ) 4 - 3 - ؛ްނުވުރެއިރުކ ްއަތްތާކަރަހ ީފާޤަޘ (ރ) ؛ްނުވުރެއިރުކ ްއަތްތާކަރަޙ ެގުމުވުލިފިހޫފިނުމ ިއާރަވިޅުކ (ބ) ަ ތަވުނ ؛ްނުވުރެއިރުކ ްއެއާރިއާދ ީދާޞިތްޤިއ ަ ތަވުނ ްއެއްނަޝެފޮރްޕ ިކަވ (ޅ) .ްނުރުކީޤްއަރަތ ުޢަމަތުޖުމ ެގްއެށަރ ަތަވުނ ެގްއެދްއަހަރަސ (ކ) ާރުކްތަކްއަސަމ ްށަހަބާސޭލިހ ީނާވުދްއަރ (3) ެ ގ (ހ) ެ ގާދްއާމ ަނަވ 15 ި ދައ (ބ) ެ ގާދްއާމ ަނަވ 10 ެގުނޫނާޤ .7 .ެވެޏްނަކެއ ްށަކަތާރާދިއ ުމްނާޢ ަތަވުނ ާޔްއިޢްމަޖ ،ްތަޢާމަޖ ް އަތާރާދިއ ުމްނާޢ ިދައ ާޔްއިޢމް ަޖ ،ްތަޢާމަޖ ާރުކުލޫބަގ ްނިއާރީމ ަނަވ 15 ި ދައ (ބ) ެ ގާދްއާމ ަނަވ 10 ެގުނޫނާޤ ،ްނިތަމ ެގުތޮގ ާ ވްތޮގްއެއ ާފާރްގެރެޕ ަ ނަވ 7 ެ ގ ގްނިލޫރ ިމ .8 :ީކަކަތާރާދިއ ުމްނާޢ ިދައ ާޔްއިޢްމަޖ ،ް ތަޢާމަޖ ާރުކުލޫބަގ ްނިއާރީމ ،ްށަމުނޭބ ެގ (3) ެ ގ (ހ) ެގާދްއާމ ؛ްއަތާސަސްއައުމ ެގުތަލުއަދ ިއާކަތާރާދިއ ެގުރާކުރަސ (ހ) ؛ް ނަތްނަތ ެގުރާކުރަސ ޭދްތަމުދިޚ ީޙްއިޞ ިއާކަތްލަޓިޕްސޮހ ެގުރާކުރަސ (ށ) ؛ްއަތުޒަކުރަމ ެގުރާކުރަސ ޭދ ުމީލުޢަތ ިއާކަތްލޫކްސ ެގުރާކުރަސ (ނ) ެ ގ (ުނޫނާޤ ެގުމުގްނިހ ްނުލޫޞުއ ީޒަކުރަމާލ ްއަތާރިއާދ ީރާދިއ ެގޭޖްއާރިހެވިދ) 7/2010 ު ރަބްނަނ ުނޫނާޤ (ރ) ިދައ ؛ްއަތްލިސްނުއަކ ީޓިސ ،ިއާކަތްލިސްނުއަކ ުޅޮތައ ،ިއާކަތްލިސްނުއަކ ު ށަރ ާވިއަފާދްއަފުއ ްނުށަދ ،ްތަޢާމަޖ ޭދ ަދްއުހ ް ނިއާރީމ ް ނިތަމ ެގުތޮގ ާ ވިއަފްށޮކްނާޔަބ ިއަގްފާރްގެރެޕ ަ ނަވ 9 ެ ގ ގްނިލޫރ ިމ (ބ) .ެވެކަތާރާދިއ ުމްނާޢ ިދައ ާޔްއިޢްމަޖ ތް ޮގ ެނާރުކުލަމަޢ ްށަމުދޯހ ަދްއުހ ްނިއާރީމ އް ަތްތާރަފ ާވިއަފްށޮކްނާޔަބ ިއަގުކަތުރުކައ ިރުހ ް ށައ (ރ) ްނިއ (ހ) ެގްފާރްގެރެޕ ަނަވ 8 ެގގްނިލޫރ ިމ .9 ަދްއުހ ްނިއާރީމ ް ށަމުނޭބ ެގ (3) ެގ (ހ) ެގާދްއާމ ަނަވ 15 ި ދައ (ބ) ެގާދްއާމ ަނަވ 10 ެގުނޫނާޤ ،ިއަވަޔިފ ްއަތްނަޝޭޒިއަނަގޮއ ްލްބަޓިރެޗ" ް ނުކަތާރާދިއ ު މްނާޢ ަ ތަވުނ ާޔްއިޢްމަޖ ،ްތަޢާމަޖ ާވްނުނޭބ ްނަދޯހ ިއަހެމްނެއ ާވއި ަފިއަޅައަޑނަކ ި އަގުމޯފ ެ އ ،ުހަފްށަމުރުކަމަހިރުފ ުމޯފ (MIRA 103) "ް ނުރުކީރަޓްސިޖަރ .ެވެއެނާވްނަޅަހަށުހ ްށައާރީމ ު ކެއާކަތްނުޔިކެޔިލ ިއާތާމޫލުޢަމ ،ްނުކަތާރާދިއ ުމްނާޢ ިދައ ާޔްއިޢްމަޖ ،ްތަޢާމަޖ ާވިއފަ ިއަދޯހ ަދްއުހ ް ނިއާރީމ ްށަލަޔިނ ެގުޚީރާތ ޭރެނ ގްނިލޫރ ިމ .10 .ެވެއެނޭހެޖުނ ްށަކާޅަހަށުހ ް ނުލައ ުމޯފ ާވިއަފްށޮކްނާޔަބ ިއަގްފާރްގެރެޕ ަނަވ 9 ެގގްނިލޫރ ިމ އި ަގުޓިއަސްބެވ ީމްސަރ ެގާރީމ ު ޓްސިލ ެގުކަތާރާދިއ ުމްނާޢ ިދައ ާޔްއިޢްމަޖ ،ްތަޢާމަޖ ާރުކުލޫބަގ ްނިއާރީމ .11 .ެވެއެނޭވެރުކުޢިއާޝ 5 - 4 - ާރުކުލޫބަގ ްނިއާރީމ ާވިއަގްފާރްގެރެޕ ަ ނަވ 8 ެގގްނިލޫރ ި މ ،ްނެގްށޮކުޢިއާޝ ި އަގުޓިއަސްބެވ ީ މްސަރ ެގާރީމ .12 ލް ަރެނެޖ ރަނަޝިމޮކ ު ރާޔިތްޚިއ ެ ގުމުއަނެގ ުރުތިއިނުއ ްށަޓްސިލ ެ ގުކަތާރާދިއ ުމްނާޢ ިދައ ާޔްއިޢްމަޖ ،ްތަޢާމަޖ .ެވެއެވްނެގިބިލ ްށައ ޔާ ްއިޢްމަޖ ،ްތަޢާމަޖ ާވިއަފީދަދްއުހ ްނިއާރީމ ްނިތަމ ެގުތޮގ ާވިއަފްށޮކްނާޔަބ ިއަގްފާރްގެރެޕ ަނަވ 9 ެގގްނިލޫރ ިމ .13 30 ެގުރަހައ ަންނައ ްނެގިހެޖ ުތާމޫލުއަމ ިވިނަންނައ ޭޅުގ ކާ ަރަހައ ުރަޑްނަލަކ ެ މްނޮކ ،ް ނުކަތާރާދިއ ުމްނާޢ ިދައ .ެވެއެނާވްނަޅަހަށުހ ްށައާރީމ ްނިރުކ ެގްނޫޖ ިދައ ؛ްޓޯޕިރ ީރަހައ (ހ) :ްއެޓްނަމްޓޭޓްސ ޭނެމިހ ުތާމޫލުއަމ ި ވިނަންނައ ޭޅުގ ާކައާޔިދަހ ެމްނޮކ ުނުބިލ ިއަގްއެރަހައ ެއ (ށ) ؛ުޚީރާތ ުނުބިލ ާޔިދަހ (1) ؛ް ނަނ ެގުތާރަފ ްނިދ ާޔިދަހ (2) ؛ުދަދައ ެގޭއ ަމަނާސިއަފ ީނަވިއަފިބިލ ިއަގުތޮގ ެގާޔިދަހ (3) .ުލީސފު ަތ ެގޭއ ަމަނާދުމ ީނަވިއަފިބިލ ިއަގުތޮގ ެގާޔިދަހ (4) ެގިއަލުޖ 31 ެގުރަހައ ަންނައ ްނެގިހެޖ ްއަތްނުޔިކެޔިލ ާވިއަފްށޮކްނާޔަބ ިއަގްފާރްގެރެޕ ަނަވ 13 ެގގްނިލޫރ ިމ .14 ރާ ުކުލޫބަގ ްނިއާރީމ ،ްއެއާރާދިއ ު މްނާޢ ަތަވުނ ްއެއާޔްއިޢްމަޖ ،ްއެތަޢާމަޖ ެއ ،ަމަނާވުނިއަފިއަޅަހަށުހ ްށަލަޔިނ ަ ތަވުނ ާޔްއިޢްމަޖ ،ްތަޢާމަޖ ެއ ިދައ .ެވެއެނޭވެރުކިނުއ ްނުޓްސިލ ެ ގުކަތާރާދިއ ުމްނާޢ ިދައ ާޔްއިޢްމަޖ ،ްތަޢާމަޖ އި ގަ ްފާރްގެރެޕ ަނަވ 9 ެގގްނިލރޫ ިމ ،ަމަނާވްނުނޭބ ްނަދޯހ ަދްއުހ ްނިއާރީމ ްނުލައ ާ ރާދިއ ުމްނާޢ .ެވެއެނާވްނަޅަހަށުހ ްނުލައ ްށަމުދޯހ ަދްއުހ ްނިއާރީމ ް ނިތަމ ެގުތޮގ ާވިއަފްށޮކްނާޔަބ ްނުރުކުލަމަޢ ްށައ (ބ) ެގާދްއާމ ަނަވ 10 ެގުނޫނާޤ ،ްށަކަތަޢާމަޖ ްނުކަތާރަފ ާކްއަދ ްސްކެޓ ،ްނިތަމ ެގުތޮގ ާވްތޮގްއެއ ާއ (ޅ) ެގާދްއާމ ަނަވ 10 ެގުނޫނާޤ.15 ާދިއަފ ޭ ވެރުކާނިބ ް ސްކެޓ ެގްއެތާރަފ ެއ ،ްއެއާޔިދަހ ާވިއަފީދ ް ށަކައާރާދިއ ުމްނާޢ ަތަވުނ ްށަކައާޔްއިޢްމަޖ ް އެއާރާދިއ ުމްނާޢ ަތަވުނ ްއެއާޔްއިޢްމަޖ ،ްއެތަޢާމަޖ ެއ ި އަގުޚީރާތ ި ރުކ ާޔިދަހ ެއ ،ީނޭވެރުކިނުއ ިއަގުމުރުކުބާސިހ .ެވެއަމަނާވިއަގުމަކ ޭނެމިހ ިއަގުޓްސިލ ާރުކުޢިއާޝ ްނިތަމ ެގުތޮގ ާވިއަގްފާރްގެރެޕ ަނަވ 11 ެގގްނިލޫރ ިމ ް ނުރުކުލަމަޢ ްށައ (3) ެގ (ހ) ެގާދްއާމ ަނަވ 15 ެގުނޫނާޤ ެއ ،ީ ނާވާންސިތްސިއ ްނުހުކެޓ ޭގެނ ްނިއާދިއަފ ެގީރާފަޔިވ ،ްއެއާރާދިއ ުމްނާޢ ަތަވުނ ްއެއާޔްއިޢްމަޖ ،ްއެތަޢާމަޖ .16 އި ަގުޚީރާތ ެނޭހެޖްނޅަ ަހަށުހ ްނާޔަބ ީޓ.ީޕ.ީބ ްށަކަރަހައ ެއ ްނުތާރަފ ެއ ަމަނިވުނ ާ ންސިތްސިއ ްނުހުކެޓ ެއ ްތާރަފ .ެވެއަމަނާވިއަފްށޮކުލޫބަގ ްނިއާރީމ ްއެތާރަފ ެއ ްނިރުކ ެ ގޭއ ަތަވުނ 6 - 5 - ްނށު ެފ ްނަރުކުލަމަޢ .ެވެންނެގިށެފ ް ނުޚީރާތ ޭރެނ ގްނިލޫރ ިމ ީނާށަފ ްނަރުކުލަމަޢ ް ށައގްނިލޫރ ިމ.17 ުރަބްނަނ ގްނިލޫރ ްސްކެޓ ާވިއަފެރެނ ިއަގ 2012 ޭމ 3 ްނުމުށެފ ްނަރުކުލަމަޢ ްށައގްނިލޫރ ިމ.18 .ެވެއީނުވުއ TR-2012/B7 7 MALDIVES INLAND REVENUE AUTHORITY Malé, Republic of Maldives TAX RULING Business Profit Tax: Charitable organizations Reference No.: TR-2014/B38 Date of issue: Tuesday, 16 December 2014 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 Business Profit Tax Act (Law Number 5/2011). This ruling is legally binding. Introduction 1. This ruling replaces Tax Ruling Number TR-2012/B7 (Charitable organizations), issued on 3 May 2012, which: (a) explained the terms “body, association or public institution” and “object of similar general public utility” in sections 10(e) and 15(a)(3) of the Act; and (b) set out the procedure for gaining approval required under sections 10(e) and 15(a)(3) of the Act and the application of these sections. 2. Section 10 of the Act states: (e) Subject to Section 10(f), a donation made by any Person to a body, association or public institution which is approved by the MIRA and established for the promotion of Islam, relief of the poor, medical relief or education or any other object of similar general public utility shall be deductible in computing that Person’s taxable profits for the tax year in which the donation is made. 3. Section 15 of the Act states: (a) The provisions of this Act, apart from this Section, do not apply to the following Persons: … (3) any body, association or public institution which is approved by the MIRA and established for the promotion of Islam, relief of the poor, medical relief or education or any other object of similar general public utility. 8 - 2 - Ruling Meaning of “body, association or public institution” 4. For the purpose of sections 10(e) and 15(a)(3) of the Act, “body” and “association” means any body or association which is: (a) registered with the relevant Government authority under the Associations Act (Law Number 1/2003); or (b) established in the Maldives pursuant to an Act of Parliament. 5. For the purpose of sections 10(e) and 15(a)(3) of the Act, “public institution” means any institution which is: (a) established for the purpose of providing a service to the public; and (b) financed wholly or primarily through the State budget. Meaning of “object of similar general public utility” 6. For the purpose of sections 10(e) and 15(a)(3) of the Act, a body, association or public institution shall be considered as being established for “any other object of similar general public utility” if that body, association or public institution was established for the purpose of: (a) providing humanitarian aid; (b) conserving the environment or wildlife; (c) enhancing social well-being; (d) promoting cultural activities; (e) promoting sports and recreational activities; (f) developing a profession or an industry; or (g) developing a regional or island community. 7. Sections 10(e) and 15(a)(3) of the Act shall apply only to a not-for-profit body, association or public institution. Approved bodies, associations and public institutions 8. Subject to paragraph 7 of this ruling, for the purpose of sections 10(e) and 15(a)(3) of the Act, bodies, associations and public institutions approved by MIRA are: (a) Government agencies and State institutions; (b) Public hospitals and public health facilities; (c) Public schools and public educational institutions; (d) Island Councils, Atoll Councils and City Councils formed under the Decentralization Act (Law Number 7/2010); and (e) Bodies, associations and public institutions approved by MIRA in accordance with paragraph 9 of this ruling. Procedure for approval by MIRA 9. Bodies, associations and public institutions, other than those specified in paragraph 8 (a)- (d) of this ruling, that wish to be approved by MIRA for the purpose of 9 - 3 - sections 10(e) and 15(a)(3) of the Act shall submit a completed “Registration of Charitable Organizations” (MIRA 103) form together with the information and documents specified therein, to MIRA. 10.Bodies, associations and public institutions approved by MIRA as of the date of issue of this ruling shall not be required to resubmit the registration form specified in paragraph 9 of this ruling. 11.The list of bodies, associations and public institutions approved by MIRA shall be published on the official website of MIRA. 12.The Commissioner General may, at his discretion, amend the list of bodies, associations and public institutions approved by MIRA in paragraph 8 of this ruling by publishing such amendments on the official website of MIRA. 13.Bodies, associations and public institutions approved by MIRA in accordance with paragraph 9 of this ruling shall submit the following documents to MIRA in relation to a calendar year by 30th June of the following year: (a) Annual report; and (b) A statement of donations received during the year, which shall include, for each donation received: (1) The date of receipt of donation; (2) Name of the donor; (3) Amount of donation, if the donation is in money; (4) Details of donation, if the donation is in kind. 14.Where a body, association or public institution approved by MIRA in accordance with paragraph 9 of this ruling fails to submit the documents specified in paragraph 13 of this ruling by 31st July of the following year, it shall be removed from the list of bodies, associations and public institutions approved by MIRA. Where such body, association or public institution wishes to be reapproved by MIRA, it shall submit a new application in accordance with paragraph 9 of this ruling. Application of section 10(e) of the Act 15.Subject to section 10(f) of the Act, taxpayers may deduct donations made to a body, association or public institution in a tax year only if the relevant body, association or public institution was on the list of approved bodies, associations and public institutions published by MIRA in accordance with paragraph 11 of this ruling, on the date the donation was made. Application of section 15(a)(3) of the Act 16.A body, association or public institution shall be exempt from business profit tax in a tax year only if that body, association or public institution was approved on or before 10 - 4 - the due date for filing its business profit tax return for that year had it not been granted the exemption. Date of Effect 17.This ruling shall have effect from its date of issue. 18.This ruling supersedes Tax Ruling Number TR-2012/B7 issued on 3 May 2012. 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. 11 ް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