ވިޔަފާރީގެ ފައިދާއިން ނެގޭ ޓެކްސް: މީރާއިން ޤަބޫލުކުރާ ބޭންކުތަކާއި މާލީ އިދާރާތައް

` ިތަފްސާރުބ 2018 ުރަބްނެވޮނ 8 – 1440 ުރަފަޞ 30 :ުޚީރާތ 171 :ުދަދައ 47 :ްމުއިލޮވ TR-2018/B67 :ުރަބްނަނ ްސްނެރަފިރ އް ަތާރާދިއ ީލާމ ިއާކަތކު ްނޭބ ާރުކުލޫބަޤ ްނިއރާ ީމ :ްސްކެޓ ޭގެނ ްނިއާދިއަފ ެގީރާފަޔިވ އި ހާ ވަ ުދ ަމޯހ ެގއް ެއތާ ްފަހ މެ ްނޮކ ީނރާ ުކުޢއި ާޝ އި ަގޓު ެޒެގ އް ަތުލޫސުއ އި ާކަތުދިއވާ ަގ  ސް ފީ ޮއ ގެ ާޔއް ިރހޫ ްމޖު ްލުސީއަރ .ވެ ެއ ހު ަވދު ިތަފްސާރުބ އް ތަ ުލޫސުއ ިއާކތަ ުދިއވާ ަގ ާވއް ނު ޮފ ށް ަމރު ުކުޢއި ާޝ އި ަގޓު ެޒެގ ގެ ުހވަ ުދ ަމޯހ  ގު ަމނު ާފުރުކަތުޑޮބ ރު ދު ްނމެ ެގުހވަ ދު ިތަފސް ާރުބ ެގާތްފހަ ރީ ުކ ،ީކަތުގވަ ުހފަ މެ ްނެއ ެގމު ުވްއނު ޮފ ޖެ އް ާރހި ެވދި ،ެލާމ ވާ އް ނު ޮފ ްށަމރު ުކުޢއި ާޝ އި ަގޓު ޒެ ެގ ގެ ހު ަވދު ިތަފްސާރބު ިދައ .ެވނެ ްނިރުކ ެގ 12:00 ގެ ާތުފަހ ާދްނމު ަގނިހ ،ީކަތުގވަ ުހަފމެ ްނއެ ެގމު ުވްއނު ޮފ ްއތަ ުލޫސުއ ިއާކަތުދިއވާ ަގ 333 6334 :ުނޯފ .ެވނެ ްނިރުކ ެގ 12:00 ުރދު ްނެމ ެގހ ު ަވދު ަރާގން ައ  331 0274 :ްސްކެފ ނީ ވާ އް ުނޮފ ިދއެ ްށަމުނިދްށޮކުޢިއާޝ ިއގަ ުޓެޒެގ ްއަތލު ޫސުއ ިއާކަތުދިއވާ ަގ .ވެ ެށައ legalaffairs@po.gov.mv www.gazette.gov.mv :ްޓިއަސްބެވ ީ ޓިރޯތޮއ ުއިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ ޖެ ްއާރިހެވިދ ،ެލާމ ގްނިލޫރ ްސްކެޓ އް ަތާރާދއި ީލާމ ިއާކަތުކްނޭބ ާރުކުލޫބަޤ ްނިއާރީމ :ްސކް ެޓ ޭގެނ ްނިއދާ ިއަފ ެގީރާފަޔިވ TR-2018/B67 :ުރަބްނަނ ްސްނެރަފިރ :ުޚީރާތ (ިތަފްސާރުބ) 2018 ުރަބްނެވޮނ 8 ނަ ަވ 84 ެގ (ުނޫނާޤ ީރާދިއ ހޭ ެބާމުގެނ ސް ްކެޓ) 3/2010 ުރަބްނަނ ުނޫނާޤ ާވިއަފްށކޮ ުހާލްސއި ްށކޮ ިރެވުދެމ 14/2011 ުރބަ ްނަނ ުނޫނާޤ ީއިމ ި އަފީދާލާވަޙ އި ަގުނަތްނަތ ާވިއަފީދާލާވަޙ ްށަނޫނާޤ ،ީވުނެމ ިއަގްއެތަލާހ ާވިއފަ ްށކޮ ްނާޔަބ ށް ކަ ަތޮގ ްނެހެއ .ެވކެ ެއގްނިލޫރ ާވިއަފެރނެ ން ުށަދ ެގާދްއާމ އި ަފީދާލާވަޙ ިއަގުނަތްނަތ ާވިއަފީދާލވާ ަޙ ްށަދިއާވަގ ިދައ .ެވެށައ (ުނޫނާޤ ގެ ުމުގެނ ސް ްކެޓ ްނިއދާ ިއަފ ެގީރާފަޔިވ) 5/2011 ުރަބްނނަ ުނޫނާޤ ީނަވ ެއ ން ކު ަތްތާރަފ ކާ ްއަދ ސް ްކެޓ .ެވެށައ (ުދިއާވަގ ެގުމުގނެ ްސްކެޓ ްނިއާދިއަފ ެގީރާފަޔިވ) 2011/R-35 ުރަބްނަނ ުދިއާވަގ ާވިއަފްށކޮ ުޙާލްޞިއ ީނަވ ެއ .ެވެއެރުކުމިޒާލ ން ުތޮގ ީނޫނާޤ ްށަމުވބާ ތަ ށް ައގްނިލޫރ ިމ ފު ަރާއަތ ވާ ިއަފްށޮކްނާޔަބ ިއަގ (5) ެގ (ހ) ެގާދްއާމ ަނަވ 11 ެގުނޫނާޤ ީނާވިއަފީދްށޮކުލީސުފަތ ި އަގގްނިލޫރ ިމ .1 ، .ެވެއަނާމ ެގުތާރާބިއ ިމ "ްއެއާރާދިއ ީލާމ ަތަވުނ ްއެކްނޭބ ްސެވްއެއ ާރުކުލޫބަޤ ްނިއާރީމ" ، :ްސްކެޓ ޭގެނ ްނިއާދިއަފ ެގީރާފަޔިވ) TR-2012/B2 ގްނިލޫރ ްސްކެޓ ްނުމުށެފ ްނަރުކުލަމަޢ ްށައގްނިލޫރ ިމ .2 .ެވެއީނުވުއ (ްއަތާރާދިއ ީލާމ ިއާކަތުކްނޭބ ާރުކުލބޫ ަޤ ްނިއާރީމ ގްނިލޫރ :ީކަކަތާރާދިއ ީލާމ ިއާކަތުކްނޭބ ާރުކުލޫބަޤ ްނިއާރިމ ،ްށަމުނޭބ ެގ (5) ެގ (ހ) ެގާދްއާމ ަނަވ 11 ެގުނޫނާޤ .3 ؛ ްއަތު ކްނޭބ ާވިއަފްށޮކޫދ ްސްނަސިއަލ ގްނިކްނޭބ ްނުކްނޭބ ީޒަކުރަމ ެގްއެމުއަޤ ާރުކުޓޭރަޕޮއ ު ކްނޭބ ެއ (ހ) ން ުތާރަފ ާރުކްޓޭލުއިގރެ ްއަތިނުފްނުކ ަދަފެއ ަތަވުނ ް ނުކްނޭބ ީޒަކުރަމ ެގްއެމުއަޤ ާރުކުޓޭރަޕޮއ ިނުފްނުކ ެއ (ށ) ؛ ްއަތިނުފްނުކ ްސްނޭނިއަފ ގްނިސީލ ިއާކަތިނުފްނުކ ްސްނޭނިއަފ ގްނިސު އަހ ާވިއަފްށޮކޫދ ްސްނަސިއަލ .ެވެކަތީސްނެޖޭއ ާރކު ްލޯރްޓްނޮކ ްނުކަތާރާދިއ ެއ ،ިއާކަތާރާދިއ ީލާމ ީމާވްޤައްލަނިއަބ ިވިނަންނައ (ނ) 3 ް ކްނޭބ ްޑްލރަވ (1) (International Monetary Fund) ްފެއ.ްމެއ.ިއައ (2) (Asian Development Bank) ީބ.ީޑ.ޭއ (3) (Islamic Development Bank) ީބ.ީޑ.ިއައ (4) (European Investment Bank) ީބ.ިއައ.ީއ (5) (European Bank for Reconstruction and Development) ީޑ.ރާއ.ީބ.ީއ (6) (Nordic Investment Bank) ީބ.ިއައ.ްނެއ (7) (OPEC Fund for International Development) ީޑ.ިއައ.ްފެއ.ޯއ (8) (Deutsche Investitions- und Entwicklungsgesellschaft) ީޖ.ީއ.ީޑ (9) (Groupe Agence Francaise de Developpment) ީޑ.ްފެއ.ޭއ (10) ްއެއާރާދިއ ީލާމ ަތަވުނ ްއެކްނޭބ ްސެވްއެއ ްށަޓްސިލ ެގުކަތާރާދިއ ީލާމ ިއާކަތުކްނޭބ ާރުކުލޫބަޤ ްނިއާރީމ .4 .ެވެއެނާވްނަޅަހަށުހ ްނުމުޔިލ ް ށަލަރެނެޖ ރަނަޝިމޮކ ްނުކަތްތާ ރަފ ކާ ްއަދ ްސްކެޓ ،ަމަނާވްނުނޭބ ްނަރުކުރުތިއ މީ ާވްޤައްލަނިއަބ ާ ވިއަގ (ނ) ެގްފާރްގެރެޕ ަނަވ 3 ެގގްނިލޫރ ިމ ،ްނެގްށޮކުޢިއާޝ ިއަގުޓިއަސްބެވ ީމްސަރ ެގާރީމ .5 .ެވެއެވްނެގިބިލ ްށަލަރެނެޖ ރަނަޝިމޮކ ުރާޔިތްޚިއ ެގުމުރުކުރުތިއ ްށަޓްސިލ ެގުކަތާރާދިއ ީލާމ ން ޔާ ަބ ެގުހުކެޓ ޭގެނ ްނިއާދިއަފ ެގީރާފަޔިވ ެގުތާރަފ ެއ ،ީނާވްނަރުކުލަމަޢ ްށަފާރްގެރެޕ ަނވަ 3 ެގގްނިލޫރ ިމ .6 .ެވެއަމަނާވިއަފްށޮކުލޫބަޤ ާރާދިއ ީލާމ ީމވާ ްޤައްލަނިއަބ ެއ ްނިއާރީމ ްނިރުކ ެގޭއ ަތަވުނ ިއަގުޚީރާތ ޭހެޖްނަޅަހަށުހ އި ަގުޓިއަސްބެވ ީމްސަރ ެގާރީމ ުޓްސިލ ެގުކަތާރާދިއ ީލމާ ީމާވްޤައްލަނިއަބ ާރުކުލޫބަޤ ްނިއާރީމ .7 .ެވެއެނާވްނަރުކުޢިއާޝ ސް ްނަސިއަލ ްނިއީޓިރޯތޮއ ީރަޓިނަމ ްސްވިޑްލޯމ ،ްސެވަމަނ ްތޮއ ިއަފްށޮކްނާޔަބ ްށަކަތޮގ ްނެހެއ ިއަގގން ިލޫރ ިމ .8 ަތަވނު ްނުކަޏްނުފްނުކ ްސްނޭނިއފަ ގްނިސީލ ަތަވުނ ްނުކަޏްނުފްނުކ ްސްނޭނިއަފ ގްނިސުއަހ ާވިއަފްށޮކޫދ ، ގްނސި ުއަހ ާވިއަފްށޮކޫދ ްސްނަސިއަލ ްނިއީޓިރޯތޮއ ީރަޓިނަމ ސް ްވިޑްލޯމ ް ނުކަޏްނުފްނުކ ްސްނެރައުޝްނިއ ްސްނެރައުޝްނިއ ަތަވުނ ،ްށަކަޏްނުފްނުކ ްސްނޭނިއަފ ގްނިސީލ ަތަވުނ ްށަކަޏްނުފން ުކ ްސްނޭނިއަފ ްސްކެޓ ެގުތާރަފ ާކްއަދ ްސްކެޓ ،ުދަދައ ަލުމުޖ ެގްސެރްޓްނިއ ޭހެޖްނަކްއަދ ަތަވުނ ާވިއަފާކްއަދ ްށަކަޏްނުފްނުކ .ެވެއެނާދިވެރުކިނުއ ިއަގުމުރުކުބާސިހ ާދިއަފ ޭގެނ ެނާވުނުފާލިޚ ާއ (ްނަޝޭޒިއަލަޓިޕެކ ްނިތ) TR-2018/B64 ގްނިލޫރ ްސްކެޓ ީނާރުކުލަމަޢ ްށައގްނިލޫރ ިމ .9 .ެވެންނިތަމ ެގުތޮގ 4 ްނށު ެފ ްނަރުކުލަމަޢ .ެވެންނެގިށެފ ްނުޚީރާތ ާރުކުޢިއާޝ ިއަގުޓެޒެގ ެގުރާކުރަސިހެވިދ ގްނިލޫރ ިމ ީނާށަފ ްނަރުކުލަމަޢ ްށައގްނިލޫރ ިމ.10 .ެވެށަކަތުރަހައ ްސްކެޓ ޭށެފ ްނުހަފ ެގޭއ ިއާއ 2018 ުރަހައ ްސްކެޓ ީނާގނިހ ގްނިލޫރ ިމ ިދައ 5 MALDIVES INLAND REVENUE AUTHORITY Malé, Republic of Maldives TAX RULING Business Profit Tax: Approved banks and financial institutions Reference No.: TR-2018/B67 Date of issue: Thursday, 8 November 2018 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), and all references to the Regulation are to the Business Profit Tax Regulation (Regulation Number 2011/R-35) as amended. This ruling is legally binding. Introduction 1. This ruling explains the term “bank or financial institution approved by the MIRA” in section 11(a)(5) of the Act. 2. This ruling supersedes Tax Ruling TR-2012/B2 (Business Profit Tax: Approved banks and financial institutions). Ruling 3. For the purpose of section 11(a)(5) of the Act, a bank or financial institution approved by the MIRA refers to: (a) A bank that has been granted a banking license by the central bank of the country of operation of that bank; (b) A housing finance company or leasing finance company licensed by the central bank or the regulatory body of the country of operation of that housing finance company or leasing finance company; (c) The following international financial institutions (IFIs) and agencies controlled by such institutions: (1) World Bank; (2) International Monetary Fund (IMF); (3) Asian Development Bank (ADB); (4) Islamic Development Bank (IDB); (5) European Investment Bank (EIB); 6 (6) European Bank for Reconstruction and Development (EBRD); (7) Nordic Investment Bank (NIB); (8) OPEC Fund for International Development (OFID); (9) Deutsche Investitions- und Entwicklungsgesellschaft (DEG); (10) Groupe Agence Française de Développement (AFD). 4. Taxpayers shall request in writing to the Commissioner General to add to the list of approved banks and financial institutions. 5. The Commissioner General may, at his discretion, add to the list of approved IFIs in paragraph 3(c) of this ruling by publishing such additions on the official website of the MIRA. 6. Taxpayers shall apply paragraph 3 of this ruling in a tax year only if the relevant IFI was approved on or before the due date for filing their Business Profit Tax return for that year. 7. The list of approved IFIs shall be published on the official website of the MIRA. 8. Notwithstanding anything to the contrary in this ruling, the amount of interest paid or payable by a housing finance company, leasing finance company or an insurance company licensed by the Maldives Monetary Authority to another housing finance company, leasing finance company or insurance company licensed by the Maldives Monetary Authority, shall be deductible in full in the computation of taxable profit. 9. This ruling shall be subject to Tax Ruling TR-2018/B64 (Thin capitalization). Date of Effect 10. This ruling shall have effect from its date of publication in the Government Gazette, and apply to tax year 2018 and thereafter. 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. 7