ވިޔަފާރީގެ ފައިދާއިން ނެގޭ ޓެކްސް: ޓެކްސް ރޫލިންގ TR-2018/B63 އަށް 1 ވަނަ އިޞްލާޙު ގެނައުން

` ިތަފްސާރުބ 2019 ިއަލުޖ 11 – 1440 ާދިޢަޤްލުޛ 8 :ުޚީރާތ 1083 :ުދަދައ 48 :ްމުއިލޮވ TR-2019/B70 :ުރަބްނަނ ްސްނެރަފިރ ް ނުއަނެގ ުޙާލްޞިއ ަނަވ 1 ްށައ TR-2018/B63 ގްނިލޫރ ްސްކެޓ :ްސްކެޓ ޭގެނ ްނިއާދިއަފ ެގީރާފަޔިވ ް ސީފޮއ ެގާޔްއިރޫހްމުޖްލުސީއަރ ިދެއ ްށަމުނިދްށޮކުޢިއާޝ ިއަގުޓެޒެގ ްއަތުލޫސުއ ިއާކަތުދިއާވަގ • ު ގަމުނާފުރުކަތުޑޮބ .ެވެށައ legalaffairs@po.gov.mv ީނާވްއުނޮފ ެ ޖްއާރިހެވިދ ،ެލާމ 3336211 ،3336102 :ުނޯފ 331 0274 :ްސްކެފ www.gazette.gov.mv :ްޓިއަސްބެވ ީޓ ިރޯތޮއ ުއިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ ެޖްއރާ ިހެވދި ،ެލާމ ގްނިލޫރ ްސްކެޓ ް ނުއަނެގ ުޙާލްޞިއ ަނަވ 1 ްށައ TR-2018/B63 ގްނިލޫރ ްސްކެޓ :ްސްކެޓ ޭ ގެނ ް ނިއާދިއަފ ެގީރާފަޔިވ TR-2019/B70 :ުރަބްނަނ ްސްނެރަފިރ (ިތަފްސާރުބ) 2019 ިއަލުޖ 11 :ުޚީރާތ ަނަވ 84 ެގ (ު ނޫނާޤ ީރާދިއ ޭހެބާމުގެނ ްސްކެޓ) 3/2010 ުރަބްނަނ ުނޫނާޤ ާވިއަފްށޮކުޙާލްޞިއ ްށޮކިރެވުދެމ 14/2011 ުރަބްނަނ ުނޫނާޤ ީއިމ ިއަފީދާލާވަޙ ިއަގުނަތްނަތ ާވިއަފީދާލާވަޙ ްށައގްނިލޫރ ،ީވުނެމ ިއަގްއެތަލާހ ާވިއަފްށޮކްނާޔަބ ްށަކަތޮގ ްނެހެއ .ެވެކެއގްނިލޫރ ާވިއަފެރެނ ްނުށަދ ެގާދްއާމ ްނުކަތްތާރަފ ާކްއަދ ްސްކެޓ .ެވެށައ (ްނުރުކްނަޔްއަޢ ްނުރަޓިޑޮއ ިއާމުޅެހަށުހ ްއަތުބާސިހ ީލާމ) TR-2018/B63 ގްނިލޫރ ްސްކެޓ ީނަވ ެއ .ެވެއެރުކުމިޒާލ ްނުތޮގ ީނޫނާޤ ްނުވާބަތ ްށައގްނިލޫރ ިމ ުފަރާޢަތ ްނުރަޓިޑޮއ ިއާމޅު ެހަށުހ ްއަތުބާސިހ ީލާމ) TR-2018/B63 ގްނިލޫރ ްސްކޓެ ،ީކަދަޞުޤަމ ެގގްނިލޫރ ިމ .1 ެގގްނިލޫރ ،ްށޮކުޙާލްޞިއ ްފާރްގެރެޕ ަނަވ 26 ިއާފާރްގެރެޕ ަނަވ 24 ،ިއާފާރްގެރެޕ ަނަވ 23 ެގ (ްނުރުކްނަޔްއަޢ .ެވެމުލިއަވުއ ްފާރްގެރެޕ ަނަވ 45 ގްނިލޫރ :ްނުރުކުޙާލްޞިއ ްށތަ ޮގ ިވިނ ނަ ްނައ (5) ެގ (ނ) ެގުފާރްގެރެޕ ަނަވ 23 ެގގްނިލޫރ .2 ިއަގުމުނި ދ ްތަމުދިޚ ެގްސްނެރޫޝެއ ަތަވުނ ްތަމުދިޚ ެގުޓިޑޮއ ުހަފްށަމުރުކުލިސާހ ްނަޝޭކިފިލޮކ (5) (ނ) ެގްއެރަޓިޑޮއ ،ުކެއާމުވްށަކަހީމ ާވިއަފިބިލ ާބިރުޖަތ ެގުހަވުދުރަހައ (ްއެއަހިދ) 10 ްނެގެވުދަމ ަތަވުނ ،ްނުވް ށަކަހީމ ާވިއަފްށޮކީރަޓްސިޖަރ ިއަގާރީމ ުހަވުދުރަހައ (ްއެހަފ) 5 ްނެގެވުދަމ ިއަގުތޮގ ިއަގުމުނިދ ްތަމުދިޚ ެގްސްނެރޫޝެއ ަތަވުނ ް ތަމުދިޚ ެގުޓިޑޮއ ުހަފްށަމުރުކުލިސާހ ްނަޝޭކިފިލޮކ ެގ A ީރަގެޓެކ ،ުކެއާމުވްށަކަހީމ ާވިއަފިބިލ ާބިރުޖަތ ެގުހަވުދުރަހައ (ްއެއަހިދ) 10 ްނެގެވުދަމ ިއަގުތޮގ ެގްއެރަންޓާޕ ެގްއެޕިޝރަންޓާޕ ާވިއަފްށޮކީރަޓްސިޖަރ ިއަގާރީމ ިއަގުތޮގ ެގްއެރަޓިޑޮއ .ްނުވްށަކަހީމ ާވިއަފިބިލ ާބިރުޖަތ ެގުހަވުދުރަހައ (ްއެކެއ) 1 ްނެގެވުދަމ 3 ޓް ެޒެގ ެގުރކާ ުރަސިހެވިދ 1083 :ުދދަ ައ 48 :ްމއު ިލޮވ :ްނުރުކުޙާލްޞިއ ްށތަ ޮގ ިވިނނަ ްނައ (4) ެގ (ނ) ެގުފާރްގެރެޕ ަނަވ 24 ެގގްނިލޫރ .3 ިއަގުމުނި ދ ްތަމުދިޚ ެގްސްނެރޫޝެއ ަތަވުނ ްތަމުދިޚ ެގުޓިޑޮއ ުހަފްށަމުރުކުލިސާހ ްނަޝޭކިފިލޮކ (4) (ނ) ި އަގުތޮގ ެގްއެރަޓިޑޮއ ،ުކެއާމުވް ށަކަހީމ ާވިއަފިބިލ ާބިރުޖަތ ެގުހަވުދުރަހައ (ްއެހަފ) 5 ްނެގެވުދަމ ަތ ަވުނ ،ްނުވްށަކަހީމ ާވިއަފްށޮކީރަޓްސިޖަރ ިއަގާރީމ ުހަވުދުރަހައ (ްއޭދ) 2 ްނެގެވުދަމ ިއަގުމުނިދ ްތަމުދިޚ ެގްސްނެރޫޝެއ ަތަވުނ ް ތަމުދިޚ ެގުޓިޑޮއ ުހަފްށަމުރުކުލިސާހ ްނަޝޭކިފިލޮކ ެގ A ީރަގެޓެކ ،ުކެއާމުވް ށަކަހީމ ާވިއަފިބިލ ާބިރުޖަތ ެގުހަވުދުރަހައ (ްއެހަފ) 5 ްނެގެވުދަމ ާވިއަފްށޮކީރަޓްސިޖަރ ިއަގާރީމ ިއަގުތޮގ ެގްއެރަޓިޑޮއ B ީރަގެޓެކ ަތަވުނ ިއަގުތޮގ ެގްއެރަޓިޑޮއ ާވިއަފިބިލ ާބިރުޖަތ ެގުހަވުދުރަހައ (ްއެކެއ) 1 ްނެގެވުދަމ ިއަގުތޮގ ެގްއެރަންޓާޕ ެގްއެޕިޝރަންޓާޕ .ްނުވްށަކަހީމ :ްނުރުކުޙލާ ްޞިއ ްށަތގޮ ިވިނަންނައ (ށ) ެގުފާރްގެރެޕ ަނަވ 26 ެގގްނިލޫރ .4 ،ުކެއާމުވްށަކަރަބްނެމ ްޑިއަފިލޮކ ީލުފ ެގްއެއީޑޮބ ީސްނަޓްނުއަކެއ ްލަނަޝެފޮރްޕ ާރުކުލޫބަގ ްނިއާރީމ (1) (ށ) ިއަގުމުނިދ ްތަމުދިޚ ެގްސްނެރޫޝެއ ަތަވުނ ް ތަމުދިޚ ެގުޓިޑޮއ ުހަފްށަމުރުކުލިސާހ ްނަޝޭކިފިލޮކ ަ ތަވުނ ؛ްނުވްށަކަހީމ ާވިއަފިބިލ ާބިރުޖަތ ެގުހަވުދުރަހައ (ްއޭދ) 2 ްނެގެވުދަމ ްއެނަޝޭކިފިލޮކ ްޓޭއުޖެރްގަޑ ްނައ ްނިއާރިއާދ ެގ ގްނިޓިޑޮއ ަތަވުނ ްނިއާރިއާދ ެގީ ސްނަޓްނުއަކެއ (2) ާރުކުލޫބަގ ްނިއާރީމ ަތަވުނ ްށަކަހީމ ާވިއަފްށޮކުލިސާހ ްއެނަޝޭކިފިލޮކ ްޓޭއުޖެރްގ ަތަވުނ ްނަ ޝޭކިފިލޮކ ،ުކެއާމުވްށަކަރަބްނެމ ްޓޭއިލިފެއ ެގްއެއީޑޮބ ީސްނަޓްނުއަކެއ ްލަނަޝެފޮރްޕ ް ނެގެވު ދަމ ިއަގުމުނިދ ްތަމުދިޚ ެ ގްސްނެރޫޝެއ ަތަވުނ ްތަމުދިޚ ެގުޓިޑޮއ ުހަފްށަމުރުކުލިސާހ .ްނުވްށަކަހީމ ާވިއަފިބިލ ާބިރުޖަތ ެގުހަވުދުރަހައ (ްއެރަތަހ) 4 .ްނުލިއަވުއ ްފާރްގެރެޕ ަނަވ 45 ެގގްނިލޫރ .5 ް ނުށެފ ްނަރުކުލަމަޢ ްނުޚީރާތ ާރުކޢު ިއާޝ ގްނިލޫރ ިމ ިއަގުޓެޒގެ ެގުރާކުރަސ ިހެވިދ ،ީނާށަފ ްނަރުކުލަމަޢ ްށައގްނިލޫރ ިމ .6 .ެވެންނެގިށެފ 4 MALDIVES INLAND REVENUE AUTHORITY Malé, Republic of Maldives TAX RULING Business Profit Tax: First amendment to Tax Ruling TR-2018/B63 Reference No.: TR-2019/B70 Date of issue: Thursday, 11 July 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. Unless otherwise stated, all references to the Ruling are to the Tax Ruling TR-2018/B63 (Submission of financial statements and appointment of auditors). This ruling is legally binding. Introduction 1. This ruling amends paragraphs 23, 24 and 26, and repeals paragraph 45 of the Ruling. Ruling 2. Amend paragraph 23(c)(5) of the Ruling as follows: (c) (5) The partner has gained post-qualification experience in audit or assurance services of not less than 10 (ten) years and has been registered with MIRA as an auditor for at least 5 (five) years, or the partner has gained post-qualification experience in audit or assurance services of not less than 10 (ten) years and has been a partner of a partnership registered with MIRA as a category A auditor, for at least 1 (one) year. 3. Amend paragraph 24(c)(4) of the Ruling as follows: (c) (4) The partner has gained post-qualification experience in audit or assurance services of not less than 5 (five) years and has been registered with MIRA as an auditor for at least 2 (two) years, or the partner has gained post-qualification experience in audit or assurance services of not less than 5 (five) years and has been a partner of a partnership registered with MIRA as a category A auditor or category B auditor, for at least 1 (one) year. 4. Amend paragraph 26(b) of the Ruling as follows: (b) The individual must: (1) be a fully qualified member of a professional accountancy body recognized by MIRA and must have gained post-qualification experience in audit or assurance services of not less than 2 (two) years; or 5 ޓް ެޒެގ ެގުރކާ ުރަސިހެވިދ 1083 :ުދދަ ައ 48 :ްމއު ިލޮވ (2) have obtained an undergraduate or graduate qualification in accountancy or auditing, or be an affiliate member of a professional accountancy body recognized by MIRA, and in either case must have gained post-qualification experience in audit or assurance services of not less than 4 (four) years. 5. Repeal paragraph 45 of the Ruling. Date of Effect 6. This ruling shall have effect from the date of its publication in the Government Gazette. Yazeed Mohamed Commissioner General of Taxation 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