ޓެކްސްގެ ޢަދަދު އަލުން ކަނޑައެޅުމުގައި މީރާއިން ޢަމަލުކުރާނެ ގޮތް

` – ިތަފްސާރބު 2025 ީރަވުރބު ެފ 2 7 1446 ްނބާ ުޢަޝ 28 : ުޚީރާތ 39 :ުދަދައ 54 :ްމުއިލޮވ TR-2025/A19 :ުރަބްނނަ ސް ްނެރަފިރ ތް ޮގ ނެ ާރުކުލަމަޢ ން ިއރާ ީމ ިއގަ ުމޅު ެއޑަ ނަކ ން ުލައ ުދަދ ޢަ ެގްސްކެޓ ް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-2025/A19 ެ )ިތަފްސާރބު ( 2025 ރަވުރބު ެފ 27 ، 2013/R-45 ، ެގ ރާފަޔިވ ަތަވުނ ްނުށަދ ެގާދްއާމ ަނަވ 39 ެގުނޫނާޤ ރާދިއ ޭހބެ ާމުގެނ ްސްކެޓ ކަދަސުގަމ ެގގްނިލޫރ ިމ .1 ްނުލައ ްއެދަދަޢ ާވިއަފިއަޅައަޑނަކ ްނިއާރ މ ްނުށަދ ެގާދްއާމ ަނަވ 21 ެގުނޫނާޤ ެގުމުގެނ ްސްކެޓ ްނިއާދިއަފ ްނުކަޓޯކ ޢުރަޝ ެގޭޖްއާރިހެވިދ ަތަވުނ ،ަމަނިފިއަމްނިނ ްނުލަނުއބި ިއަރްޓ ްލ ޕެއ ްސްކެޓ ްށަމުޅެއަޑނަކ ، .ެވެމުރުކްނާޔބަ ްއަތުލޫސުއ ެގުތޮގ ެނާރުކުލަމަޢ ިއަގުމުޅެއަޑނަކ ްނުލައ ްއެދަދަޢ ެއ ްނިއަދަފެއ ަމަނިފްށޮކްމުކުޙ ިއަގުމުޅެއަޑނަކ ްނުލައ ްއެދަދަޢ ާވިއަފިއަޅައަޑނަކ ްނުށަދ ެގާދްއާމ ަނަވ 39 ެގުނޫނާޤ ރާދިއ ޭހބެ ާމުގެނ ްސްކެޓ .2 ިއަގބު ބާ ަނަވ 4 ެގުދިއާވަގ ިއބާ ބާ ަނަވ 3 ެގުނޫނާޤ ރާދިއ ޭހބެ ާމުގެނ ްސްކެޓ ނާރުކުލަމަޢ ްނިއާރ މ .ެވެށަތޮގްއެއ ާކަތުތައާރުޖިއ ާވިއަފްށޮކްނާޔބަ ްނުލައ ްއެދަދަޢ ާވިއަފިއަޅައަޑނަކ ްނުށަދ ެގާދްއާމ ަނަވ 21 ެގުނޫނާޤ ެގުމުގެނ ްސްކެޓ ްނިއާދިއަފ ެގ ރާފަޔިވ .3 ްނިއާދިއަފ ެގ ރާފަޔިވ ްނުތޮގޭޅުގ ާމުޅެއަޑނަކ ްނިއާރ މ ުދަދަޢ ެގްސްކެޓެެ ނާރުކުލަމަޢ ްނިއާރ މ ިއަގުމުޅެއަޑނަކ ، ެެޖްއާރިހވެ ިދ 20379 ެލާމ ،ގު ަމ ނ މައ ، ޓިރޯތޮއ ުއިނވެ ެރ ްޑން ަލްނިއ ްސވް ިޑްލޯމ 1415@mira.gov.mv :ްލިއެމ އ ، www.mira.gov.mv :ްޓިއަސްބެވ ، 1415 :ްނިއަލްޓޮހ - 2 - ެގ ުދިއާވަގ ިއބާ ބާ ަނަވ 3 ެގުނޫނާޤ ރާދިއ ޭހބެ ާމުގެނ ްސްކެޓ ިއބާ ބާ ަނަވ 3 ެގުނޫނާޤ ެގުމުގެނ ްސްކެޓ .ެވެށަތޮގްއެއ ާކަތުތައާރުޖިއ ާވިއަފްށޮކްނާޔބަ ިއަގބު ބާ ަނަވ 4 ެގުނޫނާޤ ރާދިއ ޭހބެ ާމުގެނ ްސްކެޓ ،ްސެވަމަނ ްތޮއ ިއަފްށޮކްނާޔބަ ްނެހެއ ިއަގުފ ާރްގެރެޕ ަނަވ 2 ެގގްނިލޫރ ިމ .4 ްލ ޕެއ ްސްކެޓ ްށަމުޅެއަޑނަކ ްނުލައ ްނިއާރ މ ްއެދަދަޢ ާވިއަފިއަޅައަޑނަކ ްނުށަދ ެގާދްއާމ ަނަވ 39 ، ްށަމުޅެއަޑނަކ ުރަވްނިމ ެގްސްކެޓ ަމަނިފްށޮކްމުކުޙ ްނުކަޓޯކ ޢުރަޝ ަތަވުނ ، ަމަނިފިއަމްނިނ ްނުލަނުއބި ިއަރްޓ ، ެގާދްއާމ ަނަވ 30 ެގުނޫނާޤ ރާދިއ ޭހބެ ާމުގެނ ްސްކެޓ ްނަކާލބަ ްއަތްނުޔިކެޔިލ ިއާކަތބު ާސިހ ާވްނުނބޭ ، ާކްއަދ ްސްކެޓ ިއ ަގުޚ ރާތ ިރުކްމުކުޙ ަތަވުނ ިއަގުޚ ރާތ ިމްނިނ ްނުމްނިނ ެއ ްށަތޮގ ާވިއަފްށޮކްނާޔބަ ިއަގ )ހ( .ެވެއެނޭވެލބެ ްށަމަކ ނުގްނެއ ްށަތާރަފ ްސްކެޓ ްނިއާދިއަފ ެގ ރާފަޔިވ ،ްސެވަމަނ ްތޮއ ިއަފްށޮކްނާޔބަ ްނެހެއ ިއަގުފާރ ްގެރެޕ ަނަވ 3 ެގގްނިލޫރ ިމ .5 ްސ ްކެޓ ްށަމުޅެއަޑނަކ ްނުލައ ްނިއާރ މ ްއެދަދަޢ ާވ ިއަފިއަޅައަޑނަކ ްނުށަދ ެގާދްއާމ ަނަވ 21 ެގުނޫނާޤ ެގުމުގެނ ، ުރަވްނިމ ޭހެޖްނަކްއަދ ްސްކެޓ ަމަނިފްށޮކްމުކުޙ ްނުކަޓޯކ ޢުރަޝ ަތަވުނ ،ަމަނިފިއަމްނިނ ްނުލަނުއބި ިއަރްޓ ްލ ޕެއ ިއަގ )ހ( ެގާދްއާމ ަނަވ 20 ެގުނޫނާޤ ެގުމުގެނ ްސްކެޓ ްނިއާދިއަފ ެގ ރާފަޔިވ ،ްނުގްނެއ ާގްނައ ްނަކާލބަ ، .ެވެއެނޭވެލބެ ްށަމަކ ނުގްނެއ ިއަގުޚ ރާތ ިރުކްމުކުޙ ަތަވުނ ިއަގުޚ ރާތ ިމްނިނ ްނުމްނިނ ެއ ްށަތޮގ ާވިއަފްށޮކްނާޔބަ ، ެގްސްކެޓ ްސެވަމަނ ްތޮއ ިއަފްށޮކްނާޔބަ ްނެހެއ ިއ ަގުފާރްގެރެޕ ަނަވ 5 ިއާފާރްގެރެޕ ަނަވ 4 ެގގްނިލޫރ ިމ .6 ެގްއެއާލަޙުރަމ ތަމ ްނުމްނިނ ާވިއަފިއަމްނިނ ްނުލަނުއބި ިއަރްޓ ްލ ޕެއ ްސްކެޓ ްށަމުޅެއަޑނަކ ްނުލައ ްނިއާރ މ ުދަދަޢ ، ްނަކާލބަ ްއަތްނުޔިކެޔިލ ިއާކަތބު ާސިހ ާވްނުނބޭ ްށަމުޅެއަޑނަކ ުރ ަވްނިމ ެގްސްކެޓ ަމަނިފިއަޓްއަހަމަދ ްނުކަޓޯކ ނ ާލބަ ިއަގުމަކުޚ ރާތ ިގްނެއ ްނުގްނެއ ާގްނައ ްނަކާލބަ ުރަވްނިމ ޭހެޖްނަކްއަދ ްސްކެޓ ަތަވުނ ްނުގްނެއ ާގްނައ .ެވެޚ ރާތ ާވިއަފިއަމްނިނ ްނުމްނިނ ެގުލަނުއބި ިއަރްޓ ްލ ޕެއ ްސްކެޓ ، ެގްސްކެޓ ްސެވަމަނ ްތޮއ ިއަފްށޮކްނާޔބަ ްނެހެއ ިއ ަގުފާރްގެރެޕ ަނަވ 5 ިއާފާރްގެރެޕ ަނަވ 4 ެގގްނިލޫރ ިމ .7 ްނ ުޓޯކ ްމ ރްޕުސ ެގ ޭޖްއާރިހެވިދ ްމުކުޙ ާވިއަފްށޮކ ްނުޓޯކިއަހ ެގޭޖްއާރިހެވިދ ްށަމުޅެއަޑނަކ ްނިއާރ މ ްނުލައ ުދަދަޢ ަތަވުނ ްނަކާލބަ ްއަތްނުޔިކެޔިލ ިއާކަތބު ާސިހ ާވްނުނބޭ ްށަމުޅެއަޑނަކ ުރަވްނިމ ެގްސްކެޓ ،ަމަނިފިއަޓްއަހަމަދ ްނުޓޯކިއަހ ެގޭޖްއާރިހެވިދ ނާލބަ ިއަގުމަކުޚ ރާތ ިގްނެއ ްނުގްނެއ ާގްނައ ްނަކާލބަ ުރަވްނިމ ޭހެޖްނަކްއަދ ްސްކެޓ . ެވެޚ ރާތ ިރުކްމުކުޙ .ެވެންނ ތަމެގުތޮގ ާވުނުފާލިޚ ާފާރްގެރެޕ ަނަވ 6 ެގގްނިލޫރ ިމ ނާރުކުލަމަޢ ްށަފާރްގެރެޕ ަނަވ 7 ެގގްނިލޫރ ިމ .8 ްށަކަމުމްނިނ ާވިއަފިއަމްނިނ ްނުލަނުއބި ިއަރްޓ ްލ ޕެއ ްސްކެޓ ްށަމުޅެއަޑނަކ ްނުލައ ްނިއާރ މ ުދަދަޢ ެގްސްކެޓ .9 ، ްނބު ބަ ަސ ެގްއެމުކުޙ ެގްއެޓޯކ ެގްއެއާލަޙުރަމ ތަމ ްނުރުކުލަމަޢ ްށަކަމުކުޙ ާވިއަފްށޮކ ްނުކަޓޯކ ޢުރަޝ ަތަވުނ ، ެޖްއާރިހވެ ިދ 20379 ެލާމ ،ގު ަމ ނ މައ ، ޓިރޯތޮއ ުއިނވެ ެރ ްޑން ަލްނިއ ްސވް ިޑްލޯމ 1415@mira.gov.mv :ްލިއެމ އ ، www.mira.gov.mv :ްޓިއަސްބެވ ، 1415 :ްނިއަލްޓޮހ - 3 - ، ، ެގާދްއާމ ަނަވ 39 ެގުނޫނާޤ ރާދިއ ޭހބެ ާމުގެނ ްސްކެޓ ުތަދްއުމ ުނުޑނެކުދެމ ްނުތޮގެއ ަމަނެޖްއިޑނެކުދެމ ެގުނޫނާޤ ެގުމުގެނ ްސްކެޓ ްނިއާދިއަފ ެގ ރާފަޔިވ ިއާޔްއަގުމުނުގ ުތަދްއުމ ާވިއަފްށޮކްނާޔބަ ިއަގ )ރ( ިއާއ )ނ( .ެވެއެނޭނެމިހުނ ިއަގުމުނުގ ުތަދްއުމ ާވިއަފްށޮކްނާޔބަ ިއަގ )ކ( ެގާދްއާމ ަނަވ 21 ްނެގިޅުގ ާކަމުކުޙ ާވިއަފްށޮކ ްނުކަޓޯކ ޢުރަޝ ަތަވުނ ްނެގިޅުގ ާކަމުމްނިނ ެގްލަނުއބި ިއަރްޓ ްލ ޕެއ ްސްކެޓ .10 ިއަގުކަތުތަލާޙ ިވިނަންނައ ްސޭކ ާދްނެގްށަޔ ިރުކ ްނިއާރ މ ްށަމުޅެއަޑނަކ ްނުލައ ުދަދަޢ ެގްސްކެޓ .ެވެއެނޭވެރުކުދްނބަ ާވިއަފިއަމްނިނ ްނުލަނުއބި ިއަރްޓ ްލ ޕެއ ްސްކެޓ ްށަމުޅެއަޑނަކ ްނުލައ ްނިއާރ މ ުދަދަޢ ެގްސްކެޓ )ހ( ؛ްނުވ އާހިނ ްމުކުޙ ާވިއަފްށޮކ ްނުޓޯކިއަހ ެގޭޖްއާރިހެވިދ ްށޮކުލިޠބާ ްނުމްނިނ ާވިއަފިއަމްނިނ ްނުލަނުއބި ިއަރްޓ ްލ ޕެއ ްސްކެޓ ްށަމުޅެއަޑނަކ ްނުލައ ްނިއާރ މ ުދަދަޢ ެގްސްކެޓ )ށ( ްނުޓޯކ ްމ ރްޕުސ ެގޭޖްއާރިހެވިދ ްމ ުކުޙ ާވިއަފްށޮކ ްނުޓޯކިއަހ ެގޭޖްއާރިހެވިދ ަތަވުނ ްނުމްނިނ .ްނުރުކުލިޠބާ ެގުޓިޑޮއ ޭނެމިހ ިއަގިއަލަސްއަމ ާވުދްއަރ ްމުކުޙ ެގުޓޯކ ޢުރަޝ ަތަވުނ ްނުމްނިނ ެގްލަނުއބި ިއަރްޓ ްލ ޕެއ ްސްކެޓ .11 ަތަވުނ ާވިއަފ ިއަދޯހ ްނިއާރ މ ްށަމުނބޭ ެގުމުމްނިނ ިމްނިނ ްނިއާރ މ ްނެގިޅުގ ާޒާރިތުއިއ ަތަވުނ ްށަމުނބޭ ، ްނިއާރ މ ްށަތޮގ ާވިއަފްށޮކްނާޔބަ ިއަގގްނިލޫރ ިމ ްށަކަތްނުޔިކެޔިލ ިއާކަތބު ާސިހ ިއާތާމޫލުޢަމ ާވިއަފްށޮކްތަޔާޢިރ .ެވެއެނާދިވެރުކްތަޔާޢިރ ިއަގުމުޅެއަޑނަކ ުދަދަޢ ްނުލައ ، ްނ ުޚ ރާތ ާރުކުޢިއާޝެެގްނިލޫރ ިމ ިއަގުޓެޒެގ ެގުރާކުރަސ ިހެވިދ ނާށަފ ްނަރުކުލަމަޢ ްށައގްނިލޫރ ިމ .12 .ެވެންނެގިށެފ _______________ ، ެޖްއާރިހވެ ިދ 20379 ެލާމ ،ގު ަމ ނ މައ ، ޓިރޯތޮއ ުއިނވެ ެރ ްޑން ަލްނިއ ްސވް ިޑްލޯމ 1415@mira.gov.mv :ްލިއެމ އ ، www.mira.gov.mv :ްޓިއަސްބެވ ، 1415 :ްނިއަލްޓޮހ MALDIVES INLAND REVENUE AUTHORITY Malé, Republic of Maldives TAX RULING Procedure for redetermination of the amount of tax Reference No.: TR-2025/A19 Date of issue: Thursday, 27 February 2025 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 Tax Administration Act are to the Tax Administration Act (Law Number 3/2010), all references to the Regulation are to the Tax Administration Regulation (Regulation Number 2013/R-45), and all references to the Business Profit Tax Act are to the Business Profit Tax Act (Law Number 5/2011). Introduction 1. This ruling establishes the procedural requirements governing the redetermination of an amount previously determined by MIRA under Section 39 of the Tax Administration Act or Section 21 of the Business Profit Tax Act, in cases where such redetermination is necessitated by a decision of the Tax Appeal Tribunal or a judgment rendered by a court of law in the Maldives. Ruling 2. In the redetermination of an amount previously determined under Section 39 of the Tax Administration Act, MIRA shall adhere to the procedures set forth in Chapter 3 of the Tax Administration Act and Chapter 4 of the Regulation. 3. In the redetermination of an amount previously determined under Section 21 of the Business Profit Tax Act, MIRA shall adhere to the procedures set forth in Chapter 3 of the Business Profit Tax Act as regards determination of the tax amount, Chapter 3 of the Tax Administration Act and Chapter 4 of the Regulation. 4. Notwithstanding Paragraph 2 of this Ruling, if a decision of the Tax Appeal Tribunal or a judgment rendered by a court of law requires that MIRA redetermine an amount previously determined under Section 39 of the Tax Administration Act, it shall be deemed that the taxpayer was notified on the date of such decision or judgment that Maldives Inland Revenue Authority, Ameenee Magu, Male’ 20379, Maldives Tel: (+960) 1415, E-mail: 1415@mira.gov.mv, Website: www.mira.gov.mv - 2 - their accounts and documents are being audited in order to determine the amount of tax required to be paid, pursuant to Section 30(a) of the Tax Administration Act. 5. Notwithstanding Paragraph 3 of this Ruling, if a decision of the Tax Appeal Tribunal or a judgment rendered by a court of law requires that MIRA redetermine an amount previously determined under Section 21 of the Business Profit Tax Act, it shall be deemed that a notice of inquiry was issued to the taxpayer on the date of such decision or judgment, pursuant to Section 20(a) of the Business Profit Tax Act. 6. Notwithstanding Paragraphs 4 and 5 of this Ruling, where a decision of the Tax Appeal Tribunal requiring MIRA to redetermine a tax amount is upheld by a higher court, the date of the Tax Appeal Tribunal’s decision shall be considered the date on which the taxpayer was notified that their accounts and documents are being audited or the date on which the notice of inquiry was served. 7. Notwithstanding Paragraphs 4 and 5 of this Ruling, where a judgment of the High Court of the Maldives requiring MIRA to redetermine a tax amount is upheld by the Supreme Court of the Maldives, the date of High Court’s decision shall be considered the date on which the taxpayer was notified that their accounts and documents are being audited or the date on which the notice of inquiry was served. 8. Paragraph 7 of this Ruling shall be subject to Paragraph 6 of this Ruling. 9. Where a decision by the Tax Appeal Tribunal or a judgment of a court of law requiring MIRA to redetermine a tax amount is stayed pursuant to a judgment rendered by a higher court, the period during which such stay is in effect shall be excluded from the computation of time limits prescribed under Section 39(c) and (d) of the Tax Administration Act and Section 21(g) of the Business Profit Tax Act. 10. A case in progress to redetermine the tax amount pursuant to a decision of the Tax Appeal Tribunal or a judgment of a court of law shall be closed under the following circumstances: (a) The judgment rendered by the High Court of the Maldives, vacating the decision of the Tax Appeal Tribunal that required MIRA to redetermine a tax amount, becomes final; (b) The Supreme Court of the Maldives renders a judgment vacating the decision of the Tax Appeal Tribunal or the judgment of the High Court of the Maldives that required MIRA to redetermine a tax amount. Maldives Inland Revenue Authority, Ameenee Magu, Male’ 20379, Maldives Tel: (+960) 1415, E-mail: 1415@mira.gov.mv, Website: www.mira.gov.mv - 3 - 11. For the purpose of redetermining an amount in accordance with the provisions of this Ruling, MIRA may use the information, accounts, and documents obtained or referred to by MIRA during the audit or objection review pertaining to the decision of the Tax Appeal Tribunal or the judgment of the court of law. Date of Effect 12. This ruling shall have effect from the date of its publication in the Government Gazette. 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