އޮންލައިންކޮށް ޓެކްސް ދެއްކުން ލާޒިމުކުރުން

` ަމޯހ 2019 ީރަވުރުބެފ 18 – 1440 ާރ ިޚާއްލަދާމުޖ 13 :ުޚީރާތ 666 :ުދަދައ 48 :ްމުއިލޮވ TR-2019/A18 :ުރަބްނަނ ްސްނެރަފިރ ގން ިލޫރ ްސްކެޓ ން ުރުކުމިޒާލ ްނުކްއދެ ްސްކެޓ ްށޮކްނއި ަލްނޮއ ްސ ީފޮއ ެގާޔްއިރޫހްމުޖްލުސީއަރ ިދެއ ްށަމުނިދްށޮކުޢިއާޝ ިއަގުޓެޒެގ ްއަތުލޫސުއ ިއާކަތުދިއާވަގ  ުގ ަމުނާފުރުކަތުޑޮބ .ެވެށައ legalaffairs@po.gov.mv ީނާވްއުނޮފ ެޖ ްއާރިހެވިދ ،ެލާމ 3336211،3336102 :ުނޯފ 331 0274 :ްސްކެފ www.gazette.gov.mv :ްޓިއަސްބެވ ޓ ިރޯތޮއ ުއިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ ެ ޖްއރާ ިހެވދި ،ެލާމ TR-2019/A18 )ަމޯހ( 2019 ރަވުރުބެފ 18 84 ( ) 3/2010 14/2011 .1 ްށަރުތިއ ެރުވްށައެއ ަތަވުނ ާޔިފުރ ްނަޔިލިމ )ްސާސްނަފ( 50 ިއަގޭރެތ ެގްއެރަހައ ، ކަދަޞުޤަމ ެގގްނިލޫރ ިމ ށް ަމުކްއެދ ްށޮކިރވެ ުދެމ ްޓްކެނަކާރ މ ާސިއަފ ޭހޖެ ްނަކްއަދ ްށައާރ މ ްނުކަތްތާރަފ ާކްއަދ ްސްކެޓ ޭބިލ ނަދްމާއ .ެވެމުރުކުމިޒާލ .2 ާސިއަފ ިއާމުޅެހަށުހ ްނާޔަބ ްސްކެޓ ްށޮކިރެވުދެމ ާޢ ރަޒ ްކިނޯރްޓެކްލިއ( 2015/R-147 ުރަބްނަނ ުދިއާވަގ : ނަވ ިއަގާދްއާމ ަނަވ 17 ެގ )ުދިއާވަގ ެގުމުކްއެދ އް ެކަތުޠުރަޝ ާޅައަޑނަކ ްނިއާރ މ ،ްނުށަދ ެގްއެމުގްނެއ ާގްނައ ްނަޝޭސްކެޓ ްފޮއ ްލަރެނެޖ ރަނަޝިމޮކ ްށޮކިރެވުދެމ ްޓްކެނަކާރ މ ްއަތްނާޔަބ ްސްކެޓ ޭހެޖްނަޅަހަށުހ ްށައާރ މ ްނުކަތްތާރަފ ާކްއަދ ްސްކެޓ ާވަމަހ ްށަމުކްއެދ ްށޮކްނިއަލްނޮއ ަތަވުނ ްށޮކިރެވުދެމ ްސެއ. ޖ. ޓ.ރާއ.ްމެއ ާސިއަފ ޭހެޖްނަކްއަދ ިއާށަމުޅެހަށުހ .ެވެއެވްނެގިބިލ ްށަލަރެނެޖ ރަނަޝިމޮކ ުރާޔިތްޚިއ ެގުމުރުކުމިޒާލ .3 ާކްއަދ ްސްކެޓ ާވުރުތިއ ެރުވްށައެއ ަތަވުނ ާޔިފުރ ްނަޔިލިމ )ްސާސްނަފ( 50 ނދަ ްމާއ ޭބިލ ިއަގޭރެތ ެގްއެރަހައ ، ނާވްނަކްއަދ ާސއި ަފ ން ެގިށެފ ްނިއ 2019 ްލ ރްޕެއ 1 ްނތު ޮގޭޅުގ ާކަތްތަވާބ ެގސް ްކެޓ ިވިނނަ ްނައ ްނުކަތްތާރަފ .ެވެށޮކިރެވުދެމ ްސެއ. ޖ. ޓ.ރާއ.ްމެއ ަތަވުނ ްށޮކިރެވުދެމ ްޓްކެނަކާރ މ 3 ؛) ޓ.ްސެއ. ޖ( ްސްކެޓ ޭގެނ ްނުގައ ެގުތަމުދިޚ ިއާލަދުމ )ހ( ؛ްސްކެޓ ގްނިޑްލޯހުތިވ )ށ( .) ޓ. ޕ. ބ( ްސްކެޓ ޭގެނ ްނިއާދިއަފ ެގ ރާފަޔިވ )ނ( ، .4 ެއ ްނަކެއ ުހަފްށަމުޅެއަޑނަކ ްނިއާރ މ ްއަތްތާރަފ ާކްއަދ ްސްކެޓ ާވުދްއަރ ްފާރްގެރެޕ ަނަވ 3 ެގގްނިލޫރ ިމ .ެވެއެނވާ ްނަގްނައ ްނުމުޔިލ ްށަކަތްތާރަފ .5 ޅާ ަހަށުހ ްނުތާރަފ ާކްއަދ ްސްކެޓ ،ްސެވަމަނ ްތއޮ ިއަފްށޮކްނާޔަބ ްނެހެއ ިއަގުފާރްގެރެޕ ަނަވ 3 ެގގްނިލޫރ ިމ ށް ަލަރެނެޖ ރަނަޝިމޮކ ުރާޔިތްޚިއ ެގުމުތަގިއަލބަ ާސިއަފ ާކްއަދ ްށަކަތޮގ ން ޫނއެ ،ްނެގިޅުގ ާކަމުޅެހަށުހ .ެވެއެވްނެގިބިލ ، ، .6 ްނުޚ ރާތ ާރުކުޢިއާޝ ިއަގުޓެޒެގ ެގުރާކުރަސ ހި ެވިދ ގްނިލޫރ ިމ ނާށަފ ްނަރުކުލަމަޢ ްށައގްނިލޫރ ިމ .ެވެންނެގިށެފ 4 MALDIVES INLAND REVENUE AUTHORITY Malé, Republic of Maldives TAX RULING Mandatory online payment of taxes Reference No.: TR-2019/A18 Date of issue: Monday, 18 February 2019 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. This ruling is legally binding. Introduction 1. This ruling makes it mandatory for taxpayers with an annual turnover of MVR 50 million or more to make payments to MIRA via MIRAconnect. 2. Section 17 of the Online Filing and Payment Regulation (Regulation Number 2015/R- 147) states: The Commissioner General shall have the discretion to make it mandatory for taxpayers who meet the conditions determined by MIRA to file their tax returns via MIRAconnect and to make payments online or via MRTGS, pursuant to a notice issued by the Commissioner General. Ruling 3. Taxpayers whose annual turnover is equal to or more than MVR 50 million shall make payments online via MIRAconnect or MRTGS from 1 April 2019 onwards, in relation to the following tax types: (a) Goods and Services Tax; (b) Withholding Tax; (c) Business Profit Tax. 4. MIRA shall identify the taxpayers falling within paragraph 3 of this ruling and notify them about the requirement in writing. 5. Notwithstanding paragraph 3 of this ruling, the Commissioner General shall have the discretion to accept payments made otherwise, upon request of the taxpayer. 5 Date of Effect 6. This ruling shall have effect from its date of 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. 6