މުދަލާއި ޚިދުމަތުގެ އަގުން ޓެކްސް ނެގުމުގެ ގަވާއިދަށް 11 ވަނަ އިޞްލާޙު ގެނައުން

ަރާގްނައ 2014 ުޗިރާމ 25 - 1435 ާލޫއްލަދާމުޖ 24 :ުޚރީ ާތ 44 :ުދަދައ 43 :ްމުއިލޮވ TR-2014/G17 :ުރަބްނަނ ްސްނެރަފިރ ގްނިލޫރ ްސްކެޓ ްށަދިއާވަގ ެގުމުގެނ ްސްކެޓ ްނުގައ ެގުތަމުދިޚ ިއާލަދުމ ްނުއަނެގ ުޙާލްޞިއ ަނަވ 11 ް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 ޖެ ްއާރިހެވިދ ،ެލާމ ގްނިލޫރ ްސްކެޓ ުހާ ލްސިއ ަނަވ 11 ްށަދިއާވަގ ެގުމުގެނ ްސްކެޓ ްނުގައ ެގުތަމުދިޚ ިއާލަދުމ :ްސްކެޓ ޭގެނ ްނުގައ ެގުތަމުދިޚ ިއާލަދުމ ްނ ުއަނެގ TR-2014/G17 :ުރަބްނަނ ްސްނެރަފިރ (ަރާގްނައ) 2014 ުޗިރާމ 25 :ުޚީރާތ ަނަވ 84 ެގ (ު ނޫނާޤ ީރާދިއ ޭހެބާމުގެނ ްސްކެޓ) 3/2010 ުރަބްނަނ ުނޫނާ ޤ ާވިއަފްށޮކުހާލްސިއ ްށޮކިރެވުދެމ 14/2011 ުރަބްނަނ ުނޫނާޤ ީއިމ ީނަވ ެއ ިއަފީދާލާވަހ ިއަގުނަތްނަތ ާވިއަފީދާލާވަހ ްށަދިއާވަގ ،ީވުނެމ ިއަގްއެތަލާހ ާވިއަފްށޮކްނާޔަބ ްށަކަތޮގްނެހެއ .ެވެކެއގްނިލޫރ ާވިއަފެރެނ ްނުށަދ ެގާދްއާމ ،TR-2012/G7 ،TR-2012/G6 ،TR-2012/G5 ،TR-2012/G4 ،220-PR/TR/2011/8 ުރަބްނަނ ގްނިލޫރ ްސްކެޓ ްށޮކިރެވުދެމ TR-2013/G16 ިދ ައ TR-2013/G14 ،TR-2013/G13 ،TR-2012/G11 ،TR-2012/G1 0 ިމ ްނުކަތްތާރަފ ާކްއަދ ްސްކެޓ .ެވެށައ (ުދިއާވަގ ެގުމުގެނ ްސްކެޓ ްނުގައ ެގުތަމުދިޚ ިއާލަދުމ) 2011/R-43 ުރަބްނަނ ުދިއާވަގ ާވިއަފްށޮކުހާލްސިއ .ެވެއެރުކުމިޒާލ ްނުތޮގ ީނޫނާޤ ްށަމުވާބަތ ްށައގްނިލޫރ ުފަރާއަތ ާ ދްއާމ ަނަވ 109 ިއާއާދްއާމ ަނަވ 41 ިއާއާދްއާމ ަނަވ 31 ެގުދިއާވަގ ީކަދަސުގަމ ެގގްނިލޫރ ިމ .1 .ެވެމުރުކުހާލްސިއ ގްނިލ ޫރ :ްނުރުކހު ާލްސިއ ްށތަ ޮގ ިވިނަންނައ (ނ) ެގާދްއާމ ަނަވ 31 ެގުދިއާވަގ .2 ްށަމަކްތަމުދިޚ ެގުޓްސޯޕ ާވާންސިތްސިއ ްނުމުގެނ ީޓ.ްސެއ.ީޖ ،ްށަމުނޭބ ެގ (ނ) ެގާދްއާމ ަނަވ 20 ެގުނޫނާޤ (ނ) ިއަގްއެއާސަސްއައުމ ޭހެބާމަކ ެގުތަލުއަދ ަތަވުނ ިއަގްއެއާރާދިއ ޭހެބާމަކ ެގުރާކުރަސ ،ީނަވެއ ިއަފެނުބ ެގުޓްސޯޕ ،ޭނެމިހުނ ިއަގުތޮގ ެގުތަމުދިޚ ރައިރޫކ ،ޭދ ްނުކަނަތ ޭދ ްތަމުދިޚ ެގުޓްސޯޕ ްނެގްށޮކީރަޓްސިޖަރ .ެވެށަތަމުދިޚ 3 ެ ޖްއާރިހެވިދ ،20379 ެލާމ ،ުގަމ ީނީމައ ،ީޓިރޯތޮއ ުއިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ www.mira.gov.mv :ްޓިއަސްބެވ ، info@mira.gov.mv :ްލިއެމީއ ، (960) 331 6577 :ްސްކެފ ، (960) 332 2261 :ްނޯފެލެޓ :ްނުރުކހު ާލްސިއ ްށތަ ޮގ ިވިނަންނައ (ނ) ެގާދްއާމ ަނަވ 41 ެގުދިއާވަގ .3 ިއަގްއެނަތ ެމްނޮކ ީރުހ ްތާރަފ ުނުވެދިއަވުރޯފ ްތަމުދިޚ ާނުބ ިއަގުޓްކެރްޓްނޮކ ،ްށަމުނޭބ ެގ (ށ) ެގާދްއާމ ިމ (ނ) ތް ަމުދިޚ ެއ ިދައ ަމަންށަކަތާރަފ ާވުނިއަފެވިރެވްނަޒަވ ިއަގޭޖްއާރިހެވިދ ީނަވިއަފީދިއަވުރޯފ ްތަމުދިޚ ،ްސެވަމަނ ،ިއަގްއެތަލާޙ ެރުކްނުކަތުތަލާޙ ިވިނަންނައ ،ަމަނިއަގުރޭބ ްނިއެޖްއާރިހެވިދ ީރުހ ްތާރަފ ެއ ުރިއ ުނުވެދިއަވުރޯފ .ެވެއެނޭވެލެބ ްށަމަކ ްއެތަމުދިޚ ާރުކްނުނޭބ ިއަގުރޭބ ްނިއެޖްއާރިހެވިދ ީއެއ ާފްނަމ ްނިއެއ ަތަވުނ ަންނަގިބިލ ްތަމުދިޚ ެއ ،ިރުހ ިއަގޭޖްއާރިހެވިދ ީނަންނަގިބިލ ީލަކިޒިފ ްތަމުދިޚ ެއ (1) ި ދައ ؛ްނުވުނ ްށަކަތާރަ ފ ަންނަގިބިލ ްނެގިޅުގ ާދީސ ާކަލަދުމ ްސެވްއެއ ިރުހ ިއަގޭޖްއާރިހެވިދ ުރިއ ުނުވެދިއަވުރޯފ ްތަމުދިޚ ެއ ީކަތަމުދިޚ ެއ (2) .ްނުވުނ ްށަކަތަމުދިޚ ާވިއަފީދިއަވުރޯފ :ްނުރކު ުހާލްސިއ ްށަތޮގ ިވިނަންނައ (ބ) ެގާދްއާމ ަނަވ 41 ެގުދިއާވަގ .4 .ެވެއެނާވުނ ްއެދްއަރ (ނ) ެގާދްއާމ ިމ ްށަކަކަތްތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ (ބ) :ްނުރުކުރުތިއ ްއަތުރުކައ ިވިނނަ ްނައ ްށަތަހަފ ެގ (ބ) ެގާދްއާމ ަނަވ 41 ެގުދިއާވަގ .5 :ްށަމުނޭބ ެގ (ށ) ެގާދްއާމ ިމ (ޅ) ޭދްތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ ،ުކަރަމަޓްސަކ ެގްއެތާރަފ ެގުރޭބ ޭދްތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ (1) ،ްނުތޮގ ެގުމުނިދްށޮކިހަފުގަމ ްށަމުރުކްނުނޭބ ްކރަވްޓެނ ްނަޝޭކިނުއިމޮކެލެޓ ެގްއެތާރަފ ެގޭޖްއާރިހެވިދ ެގުރޭބ ޭދްތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ ްނުކަތާރަފ ެގޭޖްއާރިހެވިދ ޭދްތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ ެގުކަތްތަމުދިޚ ާރުކްނުނޭބ ިއަގުރޭބ ްނިއެޖްއާރިހެވިދ ،ްތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ ޭދިއަވުރޯފ ްށަކަތާރަފ ؛ެވެއެނެމިހ ިއަގޭރެތ ޭދްތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ ،ުކަރަމަޓްސަކ ެގްއެތާރަފ ެގޭޖްއާރިހެވިދ ޭދްތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ (2) ،ްނުތޮގ ެގުމުނިދްށޮކިހަފުގަމ ްށަމުރުކްނުނޭބ ްކރަވްޓެނ ްނަޝޭކިނުއިމޮކެލެޓ ެގްއެތާރަފ ެގުރޭބ ެގޭޖްއާރިހެވިދ ޭދްތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ ްނުކަތާރަފ ެގުރޭބ ޭދްތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ ާރުކްނުނޭބ ިއަގޭޖްއާރި ހެވިދ ުރަމަޓްސަކ ެއ ،ީނޭވެލެބ ްތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ ޭދިއަވުރޯފ ްށަކަތާރަފ .ެވެއަގުތޮގ ެ ގުތަމުދިޚ :ްށަމުނޭބ ެގ (ޅ) ެގާދްއާމ ިމ (ކ) ޭހެބާމަކ ެގުރާކުރަސ ،ީނަވ ެއ ިއަފެނުބ ްށަމަކ "ްއެތާރަފ ެގޭޖްއާރިހެވިދ ޭދްތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ" (1) ؛ެ ވެށަކަތްތާރަފ ޭދިއަވުރޯފ ްތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ ިއަގޭޖްއާރިހެވިދ ްނެގްށޮކީރަޓްސިޖަރ ިއަގާރާދިއ ިދައ ްނަޝޭކިނުއިމޮކެލެޓ ،ީނަވ ެއ ިއަފެނުބ ްށަމަކ "ްއެތާރަފ ެގުރޭބ ޭދްތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ" (2) ްނެހިނެހެއ ޭދިއަވުރޯފ ްތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ ،ާވުނ ިއަގުމަކ ްއެތާރަފ ެގޭޖްއާރިހެވިދ ޭދްތަމުދިޚ .ެވެށަކަތްތާރަފ :ްށަމުނޭބ ެގާދްއާމ ިމ (އ) 4 5/2011 ުރަބްނަނ ުނޫނާޤ ،ީނަވ ެއ ިއަފެނުބ ްށަމަކ ްއެތާރަފ ާވިއަފެވިރެވްނަޒަވ ިއަގޭޖްއާރިހެވިދ (1) ާވިއަފީދ ްށަތާރާބިޢ ެއ ިއަގާދްއާމ ަނަވ 46 ެގ (ުނޫނާޤ ެގުމުގެނ ްސްކެޓ ްނިއާދިއަފ ެގީރާފަޔިވ) ިދ ައ ؛ެވެށަކަތާރަފ ޭނެމިހ ިއަގޭރެތ ެގިއަނާމ ާރުކުލީސްމަތ ިނުފްނުކ ެއ ަތަވުނ ްއެފަޒްއަވުމ ެގްއެޏްނުފްނުކ ާވުނިއަފެވިރެވްނަޒަވ ިއަގޭޖްއާރިހެވިދ (2) ީކަޏްނުފްނުކ ެއ ަމަނިރުހ ިއަގޭޖްއާރިހެވިދ ިއަގުތަކްއަސަމ ެގުމުނިދިއަވުރޯފ ްތަމުދިޚ ެއ ،ްއެތާރަފ ްނެހެއ .ެވެއެނޭވެލެބ ްށަމަކ ްއެތާރަފ ިރުހ ިއަގޭޖްއާރިހެވިދ :ްނުރުކުހާލްސިއ ްށަތޮގ ިވިނަންނައ ާދްއާމ ަނަވ 109 ެގުދިއާވަގ .6 ްތަމުދިޚ ިއާލަދުމ ،ިއަގުކަތުތަލާޙ ްނެހެއ ިއަވަޔިފ ްއަތުތަލާޙ ާވިއަފްށޮކްނާޔަބ ިއަގ (ނ) ިދައ (ށ) ެގާދްއާމ ިމ (ހ) ްނުލަދުމ ެއ ީނާވްނަންނުހ ިއަފިއަހަޖ ުގައ ެގްއެތަމުދިޚ ަތަވުނ ެގްއެލަދުމ ްނެހޭނާންނެފ ްށަކަތްތާރަފ ަންނަގިބިލ .ެވެންނެގިއަނަމިހ ުދަދައ ޭގެނ ިއަގުތޮގ ެގ ީޓ.ްސެއ.ީޖ ްނުތަމުދިޚ ަތަވުނ ،ަމަނާގަނ ްއެޖާޗ ްސިވރަސ ްށަމުނިދިއަވުރޯފ ްތަމުދިޚ ިއާލަދުމ ޭދިއަވުރޯފ ްނުކަތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ (ށ) .ެވެއެނާދިޓްއެހެބ ިއަފިއަހަޖ ުގައ ެގުތަމުދިޚ ަތަވުނ ެގުލަދުމ ިއަނަމިހުނ ުދަދައ ޭގެނ ިއަގުތޮގ ެގ ީޓ.ްސެއ.ީޖ ާދުމ ްނުކަތްތާރަފ ަންނަގިބިލ ްތަމުދިޚ ިއާލަދުމ ީނާވްނަންނުހ ިއަފިއަހަޖ ުގައ ،ަމަނާހަޖ ުގައ ްށަތޮގ ިމ ިދައ .ެވެށަކަތޮގ ަދަފެނޭވެރުކުބާސިހ ުދަދައ ަލުމުޖ ެގާސިއަފ ޭހެޖްނަކްއަދ ްށަތާރަފ ެއ ްށަމުތަގިބިލ ްތަމުދިޚ ަތަވުނ .ެވެންނިތަމ ެގުތޮގ ެނާވުނުފާލިޚ ާއ (ނ) ެގާދްއާމ ިމ ީނާރުކުލަމަޢ ްށަރުކައ ިމ ،ިއާންނުޓްނެޖޭއ ެގުކަތްތާރަފ ޭދްތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ ،ިއާކަތްތާރަފ ޭދްތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ (ނ) ުގައ ެގުތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ ޭދިއަވުރޯފ ްނުކަތްތާރަފ ާކްއިވ ެނަގ ްއަތްތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ ޭދިއަވުރޯފ ްނުކަތްތާރަފ ަދަފ ެއ .ެވެއަނަމިހުނ ުދަދައ ޭގެނ ިއަގުތޮގ ެގ ީޓ.ްސެއ.ީޖ ީނާވްނަންނުހ ިއަފިއަހަޖ ތް ަމުދިޚ ްނުކަތްތާރަފ ަންނަގިބިލ ްތަމުދިޚ ީނާވްނަންނުހ ިއަފިއަހަޖ ުގައ ިއަގުތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ .ެވެށަކަތޮގ ަދަފެނޭވެރުކުބާސިހ ުދަދައ ަލުމުޖ ެގާސިއަފ ޭހެޖްނަކްއަދ ްށަތާރަފ ެއ ްށަމުތަގިބިލ ީނަހަޖ ުގައ ިއަގުތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ ޭދިއަވުރޯފ ްނުކަތްތާރަފ ާވިއަފްށޮކްނާޔަބ ިއަގ (ނ) ެގާދްއާމ ިމ (ރ) ޭގެނ ްސްކެޓ ެގުކަތްތާރަފ ެއ ،ްއެއްސިޓޯނ ާރުކްނާޔަބ ްނަކ ިއަނަމިހުނ ުދަދައ ޭގެނ ިއަގުތޮގ ެގ ީޓ.ްސެއ.ީޖ .ެވެއެނާވްނަޓްއަހަބ ިއަގުނަތްނަތ ާގްނިހ ްއަތްތާކަރަޙ ްނ ުށެފ ްނަރުކުލަމަޢ .ެވެނން ެގިށެފ ްނިއ 2014 ޭމ 1 ީނށާ ަފ ްނަރުކުލަމަޢ ްށައގްނިލޫރ ިމ .7 5 MALDIVES INLAND REVENUE AUTHORITY Malé, Republic of Maldives TAX RULING Goods and Services Tax: Eleventh amendment to the Goods and Services Tax Regulation Reference No.: TR-2014/G17 Dateof issue: Tuesday,25March2014 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 legislative references are to the Goods and Services Tax Regulation (Regulation Number 2011/R-43) as amended by Tax Ruling Number 220-PR/TR/2011/8, TR- 2012/G4, TR-2012/G5, TR-2012/G6, TR-2012/G7, TR-2012/G10, TR-2012/G11, TR- 2013/G13,TR-2013/G14and TR-2013/G16. This ruling is legally binding. Introduction 1. This ruling amends sections 31, 41 and 109of the Regulation. Ruling 2. Amend section 31(c) of the Regulation as follows: (c) For the purpose of Section 20(c) of the Act, exempt postal services refers to postal services, not being courier services, provided by a postal service provider registered with the relevant Government authority or State institution. 3. Amend section 41(c) of the Regulation as follows: (c) For the purposes of subsection (b), notwithstanding the location of the person to which the supply of a service is made contractually, the service is consumed outside the Maldives if it is supplied to a person that is not a resident of the Maldives and is outside the Maldives at the time that the service is performed and: (1) the actual physical flow of the service is not to a person in the Maldives that receives or benefits from that service; and (2) the services are not supplied directly in connection with any property situated in the Maldives at the time that the services are performed. 6 4. Amend section 41(e) of the Regulation as follows: (e) Subsection (c) shall not apply to the supply of telecommunication services. 5. Insert the following subsections after section 41(e)of the Regulation: (f) For the purposeof subsection (b): (1) a service consumed outside the Maldives includes a telecommunication service supplied by a Maldives telecommunication service provider to a foreign telecommunication service provider which enables a customer of the foreign telecommunication service provider to gain access to the telecommunications network of the Maldives telecommunication service provider; (2) telecommunication services supplied by a foreign telecommunication service provider to a Maldives telecommunication service provider, which enables a customer of the Maldives telecommunication service provider to gain access to the telecommunications network of the foreign telecommunication service provider, shall be considered as being services consumed in the Maldives by the customer of the Maldives telecommunication service provider. (g) For the purposes of subsection (f): (1) “Maldives telecommunication service provider” means a telecommunication service provider in the Maldives which is registered with the relevant Government telecommunications authority; and (2) “foreign telecommunication service provider” means a telecommunication service provider that is not a Maldives telecommunication service provider. (h) For the purposes of this section: (1) A resident of the Maldives means a person that is “resident in Maldives” as that term is defined in Section 46 of the Business Profit Tax Act (Law Number 5/2011); (2) A company that is not a resident of the Maldives shall be a person in the Maldives if an employee or other representative of the company is in the Maldives in connection with the performance of the service. 6. Amend section 109of the Regulation as follows: (a) The priceof a good or service displayed to customers shall include the amount of tax chargeable for such good or service, except under the conditions specified in subsections (b) and (c). (b) A registered person who charges a service charge in relation to the supply of goods and services may display the prices of goods and services exclusive of the amount of tax chargeable, in which case prices must be displayed in a manner in which customers can compute the total amount they must pay to the supplier. This subsection is subject to subsection (c). (c) Telecommunication service providers, agents of telecommunication service providers and intermediary on-sellers of telecommunication services must display prices of telecommunication services exclusive of the amount of tax chargeable. Such person must display prices of telecommunication services in a manner in which customers can compute the total amount they must pay to such person in relation to the telecommunication service supplied. (d) A person referred to in subsection (c) must prominently display in the premises where his taxable activities are carried out, a notice which indicates that 7 telecommunication services supplied by or through that person excludes the amount of tax chargeable. Date of Effect 7. This ruling shall have effect from 1 May 2014. 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. 8 ް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