މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: މުދަލާއި ޚިދުމަތުގެ އަގުން ޓެކްސް ނެގުމުގެ ގަވާއިދަށް 24 ވަނަ އިޞްލާޙު ގެނައުން

` ަމޯހ 2018 ުރަބްނެސިޑ 10 - 1440 ުރިޚާއްލުޢީބަރ 3 :ުޚީރާތ 198 :ުދަދައ 47 :ްމުއިލޮވ TR-2018/G47 :ުރަބްނަނ ްސްނެރަފިރ ސް ްކެޓ ްނުގއަ ގެ ުތމަ ުދިޚ އި ާލަދުމ :ްސްކެޓ ގޭ ެނ ން ުގައ ެގތު ަމުދޚި ިއާލަދުމ ން ުއަނެގ ުޙާލްޞއި ނަ ަވ 24 ްށދަ ިއވާ ަގ ެގމު ުގެނ ިއާހަވުދ ަމޯހ ެގްއެއާތްފަހ ެމްނޮކ ީނާރުކުޢިއާޝ ިއަގުޓެޒެގ ްއަތުލޫސުއ ިއާކަތުދިއާވަގ  ްސ ީފޮއ ެގާޔްއިރޫހްމުޖްލުސީއަރ .ެވެއުހަވުދ ިތަފްސާރުބ ްއ ަތުލޫސުއ ިއާކަތުދިއާވަގ ާވްއުނޮފ ްށަމުރުކުޢިއާޝ ިއަގުޓެޒެގ ެގުހަވުދ ަމޯހ  ުގ ަމުނާފުރުކަތުޑޮބ ުރުދްނެމ ެގުހަވުދ ިތަފްސާރުބ ެގާތްފަހ ީރުކ ،ީކަތުގަވ ުހަފ ެމްނެއ ެގުމުވްއުނޮފ ެޖ ްއާރިހެވިދ ،ެލާމ ާވްއުނޮފ ްށަމުރުކުޢިއާޝ ިއަގުޓެޒެގ ެގުހަވުދ ިތަފްސާރުބ ިދައ .ެވެންނިރުކ ެގ 12:00 ެގާތުފަހ ާދްނުމަގނިހ ،ީކަތުގަވ ުހަފެމްނެއ ެގުމުވްއުނޮފ ްއަތުލޫސުއ ިއާކަތުދިއާވަގ 333 6211, 333 6102 :ުނޯފ .ެވެންނިރުކ ެގ 12:00 ުރުދްނެމ ެގުހަވުދ ަރާގްނައ  331 0274 :ްސްކެފ ީނާވްއުނޮފ ިދެއ ްށަމުނިދްށޮކުޢިއާޝ ިއަގުޓެޒެގ ްއަތުލޫސުއ ިއާކަތުދިއާވަގ .ެވެށައ legalaffairs@po.gov.mv www.gazette.gov.mv :ްޓިއަސްބެވ ޓ ިރޯތޮއ ުއިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ ެ ޖްއރާ ިހެވދި ،ެލާމ TR-2018/G47 )ަމޯހ( 2018 ުރަބްނެސިޑ 10 84 ( ) 3/2010 14/2011 ) ( 10/2011 2011/R-43 ، .1 .ެވެމުރުކުޙާލްޞިއ ާދްއާމ ަނަވ 40 ެގުދިއާވަގ ކަދަޞުޤަމ ެގގްނިލޫރ ިމ .2 :ްނުރުކުރުތިއ ުރުކައ ިވިނނަ ްނައ ްށަތަހަފ ެގ )ގ( ެގާދްއާމ ަނަވ 40 ެގުދިއާވަގ ، ެގުޟިއަޙ ނަވ ެއ ިއަފެނުބ ްށަމަކިތ ެކަތ ަދަފެއ ،ްށަމުނޭބ ެގުމަޓިއައ ަނަވ 22 ެގ 1 ުލަވުދަޖ ެގުނޫނާޤ )ޏ( ، ރަޓިނެސ ަންނުހ ިއަފްށޮކުރާޔްއަތ ްށަމުރުކްނުނޭބ ިއަގުރަވްސަވުދ ެގުމަކްސާފިނ ަތަވުނ ިއަގުރަވްސަވުދ ، ، ، ްށަމުރުކްނުނޭބ ކެއާލަވަޓ ަތަވުނ ުޑެޕ ިއާށައްސރަނިއަލ ޓްނޭޕ ިއާށަޑެޕ ރަޓިނެސ ިއާށަލަވަޓ ، ްލަނރަޓްނިއ ާވިއަފާދްއަފުއ ްށަމުރުކްނުނޭބ ުރަވްސަވުދ ެގުޟިއަޙ ިއ ާށަޓްލެބ ރަޓިނެސ ާވ ިއަފާދްއަފުއ ، .ެވެށަޑެޕ ޓިނރަޓެމ ިއާށައ )ްސރަޕ ކ( ްސިއަވިޑ 3 ، ، .3 ްނުޚ ރާތ ާރުކުޢިއާޝ ިއަގުޓެޒެގ ެގުރާކުރަސިހވެ ިދ ގްނިލޫރ ިމ ނާށަފ ން ަރުކުލަމަޢ ްށައގްނިލޫރ ިމ .ެވެންނެގިށެފ 4 MALDIVES INLAND REVENUE AUTHORITY Malé, Republic of Maldives TAX RULING Goods and Services Tax: Twenty fourth amendment to the Goods and Services Tax Regulation Reference No.: TR-2018/G47 Date of issue: Monday, 10 December 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 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 amends section 40 of the Regulation. Ruling 2. Insert the following subsection after section 40 (o) of the Regulation: (p) For the purpose of item 22 of Schedule 1 of the Act, other such products refers to sanitary towels, sanitary pads, panty liners, sanitary belts for use with looped towels or pads, internal devices for the collection of menstrual flow (keepers) and maternity pads produced as sanitary protection products for the absorption or collection of menstrual flow or lochia (discharge from the womb following childbirth). Date of Effect 3. 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. 5