މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: ދިވެހިރައްޔިތުންނަށް ފޯރުވައިދޭ ދިވެހިރާއްޖޭގެ އެތެރޭގެ ވައިގެ ދަތުރުފަތުރުގެ ޚިދުމަތްތަކާއި ޓޫރިޒަމް ދާއިރާގެ މުދަލާއި ޚިދުމަތް ދޭ ތަންތަނުގެ މުވައްޒަފުންނަށް ފޯރުވައިދޭ ޚިދުމަތްތައް
This ruling requires domestic air transport providers to record certain passenger identity numbers and, if they cannot prove a passenger is Maldivian, to pay tax at the specified rate. It also requires shops used exclusively for employees of tourist establishments to be registered separately.
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GST compliance domestic air transport tax registration tourist establishment shops
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Provisions of މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: ދިވެހިރައްޔިތުންނަށް ފޯރުވައިދޭ ދިވެހިރާއްޖޭގެ އެތެރޭގެ ވައިގެ ދަތުރުފަތުރުގެ ޚިދުމަތްތަކާއި ޓޫރިޒަމް ދާއިރާގެ މުދަލާއި ޚިދުމަތް ދޭ ތަންތަނުގެ މުވައްޒަފުންނަށް ފޯރުވައިދޭ ޚިދުމަތްތައް
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މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: ދިވެހިރައްޔިތުންނަށް ފޯރުވައިދޭ ދިވެހިރާއްޖޭގެ އެތެރޭގެ ވައިގެ ދަތުރުފަތުރުގެ ޚިދުމަތްތަކާއި ޓޫރިޒަމް ދާއިރާގެ މުދަލާއި ޚިދުމަތް ދޭ ތަންތަނުގެ މުވައްޒަފުންނަށް ފޯރުވައިދޭ ޚިދުމަތްތައް
This ruling requires domestic air transport providers to record certain passenger identity numbers and, if they cannot prove a passenger is Maldivian, to pay tax at the specified rate. It also requires shops used exclusively for employees of tourist establishments to be registered separately.
ަމޯހ 2014 ުރަބްނެސިޑ 1 - 1436 ުރަފަޞ 9 :ުޚީރާތ 483 :ުދަދައ 43 :ްމުއިލޮވ TR-2014/G22 :ުރަބްނަނ ްސްނެރަފިރ ގްނިލޫރ ްސްކެޓ ޭދިއަވުރޯފ ްށަންނުތިޔްއަރިހެވިދ :ްސްކެޓ ޭގެނ ްނުގައ ެގުތަމުދިޚ ިއާލަދުމ ެގާރިއާދ ްމަޒިރޫޓ ިއާކަތްތަމުދިޚ ެގުރުތަފުރުތަދ ެގިއަވ ެގޭރެތެއ ެގޭޖްއާރިހެވިދ ްއަތްތަމުދިޚ ޭދިއަވުރޯފ ްށަންނުފަޒްއަވުމ ެގުނަތްނަތ ޭދ ްތަމުދިޚ ިއާލަދުމ ް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 ްޑްނަލްނިއ ްސްވިޑްލޯމ ީ ޓިރޯތޮއ ުއިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ ޖެ ްއާރިހެވިދ ،ެލާމ ޖެ ްއާރިހެވިދ ،ެލާމ ގްނިލޫރ ްސްކެޓ ެގރު ުތަފުރުތދަ ެގިއަވ ެގޭރތެ އެ ެގޭޖްއާރިހެވިދ ޭދިއަވުރޯފ ށް ނަ ްނުތޔި ްއަރިހެވިދ :ްސްކެޓ ގޭ ނެ ްނުގައ ެގތު މަ ުދިޚ ިއާލަދުމ ްއތަ ްތަމުދިޚ ޭދިއަވުރޯފ ްށނަ ްނުފަޒްއަވުމ ެގނު ަތްނަތ ޭދ ްތމަ ުދިޚ ިއާލަދުމ ގެ ރާ ިއާދ ްމަޒިރޓޫ ިއާކަތްތަމުދިޚ TR-2014/G22 :ުރަބްނަނ ްސްނެރަފިރ (ަމޯހ) 2014 ުރަބްނެސިޑ 1 :ު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 ީނަވ އެ ިއަފީދާލާވަޙ ިއަގުނަތްނތަ ާވިއަފީދާލާވަޙ ްށަނޫނާޤ ،ީވުނެމ ިއަގްއތެ ަލާހ ާވިއަފްށޮކްނާޔބަ ްށކަ ަތޮގ ްނެހެއ .ެވެކެއގްނިލޫރ ާވިއަފރެ ެނ ްނުށަދ ެގާދްއާމ ާވިއަފީދާލާވަޙ ްށަދިއާވަގ ިދައ .ެވށެ ައ (ުނޫނާޤ ެގުމގު ެނ ްސްކެޓ ްނުގއަ ެގުތަމުދިޚ ިއާލަދުމ) 10/2011 ުރަބްނަނ ުނޫނާޤ ާވިއަފްށޮކުޙާލްޞިއ .ެވެށައ (ުދިއވާ ަގ ެގުމުގެނ ްސްކޓެ ްނުގައ ެގުތަމުދިޚ ިއާލަދުމ) 2011/R-43 ުރަބްނަނ ުދިއާވަގ ާވިއަފްށޮކުޙާލްޞިއ ީނަވ ެއ ިއަފީދާލާވަޙ ިއަގުނަތްނަތ .ެވެއރެ ުކުމިޒާލ ްނުތޮގ ީނނޫ ާޤ ްށމަ ުވާބަތ ްށައގްނިލޫރ ިމ ްނުކަތްތރާ ަފ ާކއް ަދ ްސްކެޓ ފު ަރާއަތ :ީނާވ ިއފަ ީދްށޮކުލީސުފަތ ިއަގގްނިލޫރ ިމ .1 ެގުކަތްތަމުދިޚ ޭދިއަވުރޯފ ް ނުކަތްތާރަފ ޭ ދ ްތަމުދިޚ ެގުރުތަފުރުތަދ ެގިއަވ ި އަގޭރެތެއ ެގޭޖްއާރިހެވިދ (ހ) ިދައ ؛ްތޮގ ެނާޓްއަހަލަބ ުޑޯކިރ ެގުކަތްތަމުދިޚ އެ ިއާމަކިއަބޮކ ީކައަނާމ ްއަތަރާހިފ ާގްނިހ ްނެގްށޮކަޞްއާޚ ްށަންނުފަޒްއަވުމ ެގުނަތްނަތ ޭދ ްތަމުދިޚ ިއާލަދުމ ެގާރިއާދ ްމަޒިރޫޓ (ށ) .ެވެތޮގ ެނާރުކުލަމަޢ ިއަގުމުރުކީރަޓްސިޖަރ 3 ެ ޖްއާރިހެވިދ ،20379 ެލާމ ،ުގަމ ީނީމައ ،ީޓިރޯތޮއ ުއިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ ެ ޖްއާރިހެވިދ ،20379 ެލާމ ،ުގަމ ީނީމައ ،ީޓިރޯތޮއ ުއިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ 1415@mira.gov.mv :ްލިއެމީއ ، www.mira.gov.mv :ްޓިއަސްބެވ ، 331 6577 :ްސްކެފ ، 1415 :ްނިއަލްޓޮހ www.mira.gov.mv :ްޓިއަސްބެވ ، info@mira.gov.mv :ްލިއެމީއ ، (960) 331 6577 :ްސްކެފ ، (960) 332 2261 :ްނޯފެލެޓ - 2 - ގްނިލޫރ ްތަމުދިޚ ޭދ ިއާލަދުމ ާކްއިވ ްނުކަތްތާރަފ ޭދ ތް ަމުދިޚ ެގުރުތަފުރުތަދ ެގިއަވ ިއަގޭރެތެއ ެގޭޖްއާރިހެވިދ ްތަމުދިޚ ެގުރުތަފުރުތަދ ެގިއަވ ިއަގޭރެތެއ ެގޭޖްއާރިހެވިދ" ،ްށަމުނޭބ ެގ (5) ެގ (ހ) ެގާދްއާމ ަނަވ 15 ެގުނޫނާޤ .2 އި ަފެނުބ ް ށަމަކ "ްތަމުދިޚ ޭދ ިއާލަދުމ ާކްއިވ ްށަކަތްތާރަފ ްނެހެއ ިއަވަޔިފ ްނުތިޔްއަރިހެވިދ ް ނުކަތްތާރަފ ޭދ ން ުނަތ ް އެއ ެގޭޖްއާރިހެވިދ ،ޯގާކ ާލުފުއ ުކެއާކަތްތާރަފ ެއ ިއާކަތްތާރަފ ްނެހެއ ިއަވަޔިފ ްނުތިޔްއަރިހެވިދ ،ީ ނަވ ެއ .ެވެށަމުނިދްސޮގްނެގ ްނުގަމ ެގިއަވ ް ށަނަތ ްއެނައ ްށަމުލުފުއ ްނުތިޔްއަރިހެވިދ ،ްސެވަމަނ ްތޮއ ިއަފްށޮކްނާޔަބ ްނެހެއ ިއަގްފާރްގެރެޕ ަނަވ 2 ެގގްނިލޫރ ިމ .3 ން ެހެއ ިއަވަޔިފ ްނުތިޔްއަރިހެވިދ ،ީކަކަތްޓިއަލްފ ާރުކުރަޓާޗ ްށަކަތްނުނޭބ ްނޫނ ެއ ިއަވަޔިފ ްޓިއަލްފ ާރުކުރަޓާޗ .ެވެއެނޭވެލެބ ިއަގުތޮގ ެގްއެތަމުދިޚ ޭދިއަވުރޯފ ްށަކަތްތާރަފ އި ަގާދްއާމ ަނަވ 16 ެގުނޫނާޤ ް ނިއެރެތ ެގުކަތްތާރަފ ޭވެދިއަވުރޯފ ްތަމުދިޚ ެގުރުތަފުރުތަދ ެ ގިއަވ ެގޭރެތެއ .4 ޑު ކާ ޭ ދިއަގްނައ ްނަކްއެތިޔްއަރިހެވިދ ެގްއެތިޔްއަރިހެވިދ ެމްނޮކ ާވުދްއަރ ުޓޭރ ޭގެނ ީޓ.ްސެއ.ީޖ ާ ވިއަފްށޮކްނާޔަބ ިއގަ ުޓްސެފިނެމ ް ޓިއަލްފ .ެވެއެނާވްނަންނޮއ ިއަފްށޮކްނާޔަބ ިއަގުޓްސެފިނެމ ްޓިއަލްފ ެގްއެޓިއަލްފ ެމްނޮކ ،ުރަބްނަނ ސް ެވ ްނުކަތޮގ ްނެހެއ ްނަކްއެތިޔްއަރިހެވިދ ީކަރަޖްނިސަފ ެއ ިދައ ،ަމަންތެނ ިއަފްށޮކްނާޔަބ ުރަބްނަނ ެއ އި ަގ (ށ) ެގާދްއާމ ަ ނަވ 15 ެ ގުނޫނާޤ ްނުތަމުދިޚ ްނިދިއަވުރޯފ ްށަކަތާރަފ ެއ ،ަމަނެޖްއިވެދުންށޮކުތިބާސ .ެވެއެނޭހެޖްނަކްއަދ ީޓ.ްސެއ.ީޖ ްށައާރީމ ްނުތާރަފ ޭދ ްތަމުދިޚ ެގުރުތަފުރުތަދ ެ ގިއަވ ިއަގުޓޭރ ާވިއަފްށޮކްނާޔަބ ްއަތަރާހިފ ާގްނިހ ްނެގިވެރުކަޞްއާޚ ްށަންނުފަޒްއވަ ުމ ެގުނަތްނަތ ޭދ ްތަމުދިޚ ިއާލަދުމ ެގާރިއާދ ްމަޒިރޫޓ ްސްކެޓ ްނުކަތްތާލަމާޢުމ ޭހެޖްނަކްއަދ ްސްކެޓ ިއަގުޓޭރ ާވިއަފްށޮކްނާޔަބ ިއަގ (ށ) ެގާދްއާމ ަނަވ 15 ެގުނޫނާޤ .5 ް ނެގިވެރުކަޞްއާޚ ްށަންނުފަޒްއަވުމ ެ ގުނަތްނަތ ޭދ ްތަމުދިޚ ިއާލަދުމ ެ ގާރިއާދ ްމަޒިރޫޓ ،ްށަމުވާބިކްއެއ ްނުމުކްއެދ ީ ނޭގެނ ީޓ.ްސެއ.ީޖ ްނުކަތްތާލަމާޢުމ ަދަފ ެއ ،ަމަނޭވެރުކުލޫބަގ ްށައާރީމ ްށަމަކާރުކްނުނޭބ ްއަތަރާހިފ ާގްނިހ .ެވެއަގުޓޭރ ާވިއަފްށޮކްނާޔަބ ިއަގ (ށ) ެގާދްއާމ ަނަވ 15 ެގުނޫނާޤ ދޭ ްތމަ ުދިޚ ިއާލަދުމ ެގާރިއާދ ްމަޒިރޫޓ ،ްސެވަމަނ ްތޮއ ިއަފްށޮކްނާޔަބ ްނެހެއ ި އަގާދްއާމ ަނަވ 7 ެގުދިއާވަގ .6 ީނާވްނަރުކީރަޓްސިޖަރ ަރާހިފ ާގްނިހ ިއަގުނަތ ެއ ްނުކަތާރަފ ްސެވްއެއ ްނެގްށޮކަޞްއާޚ ްށަންނުފަޒްއަވުމ ެގްއެނަތ .ެވެންނިކަވ ާކަތްތާކަރަހ ޭގެނ ްސްކެޓ ްނެހެއ ާގްނިހ ްނުތާރަފ ެއ - 3 - ްނށު ެފ ްނަރުކުލަމަޢ ޙު ާލްޞިއ ަނަވ 3 ް ށަނޫނ ާޤ ެ ޖްއެގާރުމިހުގެވެނިދ ،ް ސ203ްކ7ެޓ9 ެލްނާމުގ ،ައުގ ަމެގ ީނުތީމަމައުދ ިޚ،ީޓ ިރިއޯތާލޮއ ަދުއުމިނ ެވީނެރ ާށްޑަފްނ ަލްންނިއަރ ުކްސުލްވަމިޑަޢްލ ޯމްށައގްނިލޫރ ިމ .7 1415@mira.gov.mv :ްލިއެމީއ ، www.mira.gov.mv :ްޓިއަސްބެވ ، 331 6577 :ްސްކެފ ، 1415 :ްނިއަލްޓޮހ .ެވެންނެގިށެފ ް ނުޚީރާތ ާށަފ ްނަރުކުލަމަޢ ްށަނޫނާޤ ެގުމުއަނެގ 4 ެ ޖްއާރިހެވިދ ،20379 ެލާމ ،ުގަމ ީނީމައ ،ީޓިރޯތޮއ ުއިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ 1415@mira.gov.mv :ްލިއެމީއ ، www.mira.gov.mv :ްޓިއަސްބެވ ، 331 6577 :ްސްކެފ ، 1415 :ްނިއަލްޓޮހ MALDIVES INLAND REVENUE AUTHORITY Malé, Republic of Maldives TAX RULING Goods and Services Tax: Domestic air transportation services supplied to Maldivian citizens and supplies to employees at tourist establishments Reference No.: TR-2014/G22 Date of issue: Monday, 1 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 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: (a) defines supplies made by domestic air transportation service providers and sets out their recording requirements; and (b) specifies the registration requirements of shops operated exclusively for the employees of tourist establishments. Ruling Supplies by domestic air transportation service providers 2. For the purposes of section 15(a)(5) of the Act, “goods sold and services provided by domestic air transportation service providers to persons other than Maldivian citizens” means the transportation of persons other than Maldivian citizens and their accompanying cargo from a place in the Maldives to another place in the Maldives by air. 3. Notwithstanding paragraph 2 of this ruling, the supply of a charter flight shall be considered as a supply to persons other than Maldivian citizens, unless the flight is chartered to transport Maldivian citizens. 5 Maldives Inland Revenue Authority, Ameenee Magu, Male’ 20379, Maldives Tel: (+960) 1415, Fax: (+960) 331 6577, E-mail: 1415@mira.gov.mv, Website: www.mira.gov.mv - 2 - 4. Domestic air transportation service providers shall state on each domestic flight manifest, the National Identity Card number of each Maldivian citizen who travels on the flight and to whom tax at the rate specified in section 16 of the Act applies in respect of the air transportation service. Where such number of a Maldivian citizen is not stated on the flight manifest, and the air transportation service provider cannot otherwise provide evidence that the passenger is a Maldivian citizen, the air transportation service provider shall pay to MIRA tax in respect of the domestic air transportation service supplied to that person at the rate specified in section 15(b) of the Act. Shops operated exclusively for employees of tourist establishments 5. Where MIRA considers that shops operated exclusively for the employees of tourist establishments are being used to carry out transactions to avoid tax which would otherwise have been payable at the rate specified in section 15(b) of the Act, such transactions shall be subject to tax at the rate specified in section 15(b) of the Act. 6. Notwithstanding section 7 of the Regulation, a person who operates a shop exclusively for the employees of a tourist establishment shall register that shop separately from other taxable activities conducted by that person. Date of Effect 7. This ruling shall have effect from the date of effect of the Third Amendment to the Goods and Services Tax Act. 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, Fax: (+960) 331 6577, E-mail: 1415@mira.gov.mv, Website: www.mira.gov.mv 6 ް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
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