އާމްދަނީން ނަގާ ޓެކްސް: ޑޮނޭޝަންގެ ގޮތުގައި ދޭ ފައިސާ އުނިކުރުން

` – ަތްއީދާއ 2024 ީރަވަނަޖ 14 1445 ބު ަޖަރ 3 : ުޚީރާތ 11 :ުދަދައ 53 :ްމުއިލޮވ TR-2024/I1 :ުރބަ ްނަނ ސް ްނެރަފިރ ްނ ުރުކިނުއ ާސިއަފ ޭދ ިއަގުތޮގ ެގްނ ަޝޭނޮޑ :ްސްކެޓ ާގ ަނ ްނީނަދްމާއ ްސ ީފޮއ ެގާޔްއިރޫހްމުޖްލުސީއަރ • ިދެއ ްށަމުނިދްށޮކުޢިއާޝ ިއަގުޓެޒެގ ްއަތުލޫސުއ ިއާކަތުދިއާވަގ ުގ ަމުނާފުރުކަތުޑޮބ . ެވެށައ legalaffairs@po.gov.mv ީނާވްއުނޮފ ެޖ ްއާރިހެވިދ ،ެލާމ 3336211 :ުނޯފ 7242885 :ްލިއަބޯމ www.gazette.gov.mv :ްޓިއަސްބެވ ޓ ިރޯތޮއ ުއިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ ެ ޖްއާރިހވެ ިދ ،ެލާމ TR-2024/I1 )ަތްއ ދާއ( 2024 ރަވަނަޖ 14 84 3/2010 25/2019 ( 2020/R-21 ) ( .ެވެމުރުކްނާޔބަ ްތޮގ ާރުކަނާމ ްނިއާރ މ ާދްއާމ ަނަވ 21 ެގުނޫނާޤ ، ކަދަސުގަމ ެގގްނިލޫރ ިމ .1 : ނަވ ިއަގާދްއާމ ަނަވ 21 ެގުނޫނާޤ .2 ްށ ަކަހ ފޮއ ެގ ުތަލުއަދ ، ްސެވަމަނ ވިއަފްށޮކްނާޔަބ ްނެހެއ ިއަގާދްއާމ ަނ ަވ 32 ިއާއާދްއާމ ަނަވ 17 ެގ ުނޫނާޤ ިމ )ހ( ިއަގުތޮގ ެގްނަޝޭނޮޑ ްށަކައާޔްއިޢްމަޖ ާރުކްތަކްއަސަމ ްށަހަބާސޭލިހ ާވިއަފ ދ ަދ ްއުހ ްލަރެނެޖ ރަނަޝިމޮކ ަތަވުނ ޭވ ެރުކާނިބ ްސްކެޓ ެގްއެތާރަފ ެއ ެގ ުތަދްއުމ ާރުކުބާސިހ ްނ ިދ ާސިއަފ ެއ ކައާސިއަފ ޭދ ްނ ުތާރަފ ާކްއަދ ްސްކެޓ . ެވެކެދަދަޢ ެނާދިވެރުކިނުއ ިއަގުމުރުކުބާސިހ ނަދްމާއ ... : ނަވ ިއަގާދްއާމ ަނަވ 50 ެގުދިއާވަގ ެގުމުގެނ ްސްކެޓ ްނ ނަދްމާއ .3 ެޖްއާރިހވެ ިދ ،20379 ެލާމ ،ގު ަމ ނ މައ ، ޓިރޯތޮއ ުއިނވެ ެރ ްޑން ަލްނިއ ްސވް ިޑްލޯމ www.mira.gov.mv :ްޓިއަސްބެވ ، 1415@mira.gov.mv :ްލިއެމ އ ، (960) 331 6577 :ްސްކެފ ،1415 :ްނިއަލްޓޮހ - 2 - ާކ ްއަދ ްސްކެޓ ިއ ަގުތޮގ ެގ ްނަޝޭނޮޑ ްށަކައާޔްއިޢްމަޖ ާރ ުކްތަކްއަސަމ ްށ ަހަބާސޭލިހ ާވިއަފ ދ ަދ ްއުހ ްލަރެނެޖ ރަނަޝިމޮކ ، ްއެއާޔްއިޢްމަޖ ެއ ިއަގުޚ ރާތ ްނިދ ާސިއަފ ެއ ނޭވެރުކިނުއ ްނުށަދ ެގ ާދްއާމ ަނަވ 21 ެގުނޫނާޤ ާސިއަފ ޭދ ްނ ުތާރަފ .ެވ ެއަމަނާވިއަގުމަކ ޭނެމިހ ިއަގުޓްސިލ ާރުކުޢިއާޝ ްނިތަމެގުތޮގ ާވިއަފްށޮކްނާޔަބ ިއަގ )ހ ( ެގާދްއާމ ަނަވ 47 ެގުދިއާވަގ ިމ ިއަގުތޮގ ެގްނަޝޭނޮޑ ްނުށަދ ެގާދްއާމ ަނަވ 21 ެގުނޫނާޤ ،ިއަގުމުރުކބު ާސިހ ނަދްމާއ ޭވެރުކާނބި ްސްކެޓ .4 .ެވެޏްނަކެއ ްނަޝޭނޮޑ ޭދ ްނިއާސިއަފ ، ނޭވެރުކިނުއ .ެވެންނެގިށެފ ްނިއ 2024 ުޗިރާމ 1 ، ނާށަފ ްނަރުކުލަމަޢ ްށައގްނިލޫރ ިމ .5 ، ެޖްއާރިހވެ ިދ 20379 ެލާމ ،ގު ަމ ނ މައ ، ޓިރޯތޮއ ުއިނވެ ެރ ްޑން ަލްނިއ ްސވް ިޑްލޯމ www.mira.gov.mv :ްޓިއަސްބެވ ، 1415@mira.gov.mv :ްލިއެމ އ ، (960) 331 6577 :ްސްކެފ ،1415 :ްނިއަލްޓޮހ MALDIVES INLAND REVENUE AUTHORITY Malé, Republic of Maldives TAX RULING Income Tax: Deduction in respect of donations made in money Reference No.: TR-2024/I1 Date of issue: Sunday, 14 January 2024 This ruling is issued pursuant to the authority granted under Section 84 of the Tax Administration Act (Law Number 3/2010). Unless otherwise stated, all references to the Act are to the Income Tax Act (Law Number 25/2019), and all references to the Regulation are to the Income Tax Regulation (Regulation Number 2020/R-21). Introduction 1. This ruling states MIRA’s interpretation of Section 21 of the Income Tax Act. 2. Section 21 of the Act states: Donations (a) Notwithstanding Sections 17 and 32 of this Act, donations made in money by a taxpayer to a State institution or a charitable organization approved by the Commissioner General may be deducted in the computation of the taxpayer’s taxable income for the accounting period in which such donation was made. … 3. Section 50 of the Regulation states: Deduction in respect of donations made in money to charitable organizations Donations made in money by a taxpayer to a charitable organization approved by the Commissioner General may be deducted under Section 21 of the Act if that charitable organization was included in the list of approved charitable organizations pursuant to Section 47(a) of this Regulation on the date such donation was made. Ruling 4. In the computation of taxable income, only the donations made in money shall be deductible under Section 21 of the Act. Maldives Inland Revenue Authority, Ameenee Magu, Male’ 20379, Maldives Tel: (+960) 1415, E-mail: 1415@mira.gov.mv, Website: www.mira.gov.mv - 2 - Date of Effect 5. This ruling shall have effect from 1 March 2024. 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. Maldives Inland Revenue Authority, Ameenee Magu, Male’ 20379, Maldives Tel: (+960) 1415, E-mail: 1415@mira.gov.mv, Website: www.mira.gov.mv