ވިތުހޯލްޑިންގ ޓެކްސް ދައްކަންޖެހޭ ބާވަތުގެ ޕޭމަންޓް ދައްކާ ތާރީޚު ކަނޑައެޅުން

ަމޯހ 2014 ުރަބްނެޓްޕެސ 8 - 1435 ާދިޢަޤްލުޛ 13 :ުޚީރާތ 263 :ުދަދައ 43 :ްމުއިލޮވ TR-2014/B37 :ުރަބްނަނ ްސްނެރަފިރ ގްނިލޫރ ްސްކެޓ ްނުޅެއަޑނަކ ުޚީރާތ ާކްއަދ ްޓްނަމޭޕ ެގުތަވާބ ޭހެޖްނަކްއަދ ްސްކެޓ ގްނިޑްލޯހުތިވ ް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 ްޑްނ ަލްނިއ ްސްވިޑްލޯމ ީ ޓިރޯތޮއ ުއިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ ޖެ ްއާރިހެވިދ ،ެލާމ ޖެ ްއާރިހެވިދ ،ެލާމ ގްނިލޫރ ްސްކެޓ ން ުޅެއަޑނަކ ުޚީރާތ ާކއް ަދ ްޓްނަމޭޕ ެގުތަވާބ ޭހެޖްނަކްއަދ ްސްކެޓ ގްނިޑްލޯހުތިވ :ްސކް ެޓ ޭގެނ ްނިއދާ ިއަފ ެގީރާފަޔިވ TR-2014/B37 :ުރަބްނަނ ްސްނެރަފިރ (ަމޯހ) 2014 ު ރަބްނެޓްޕެސ 8 :ުޚީރ ާތ ނަ ަވ 84 ެގ ( ނު ޫނާޤ ީރާދިއ ޭހބެ ާމގު ެނ ްސްކެޓ) 3/2010 ުރަބްނަނ ުނޫނާޤ ާވިއަފްށޮކ ޙު ާލްޞއި ްށޮކިރެވުދެމ 14/2011 ުރބަ ްނަނ ުނޫނާޤ ީއިމ ނީ ަވ ެއ ިއަފީދާލާވަޙ ިއަގުނަތްނތަ ާވިއަފީދާލާވަޙ ްށަނޫނާޤ ،ީވުނެމ ިއަގްއތެ ަލާހ ާވިއަފްށޮކްނާޔބަ ްށކަ ަތޮގ ްނެހެއ .ެވެކެއގްނިލޫރ ާވިއަފރެ ެނ ްނުށަދ ެގާދްއާމ ނީ ޫނާޤ ްށަމުވބާ ަތ ްށައގްނިލޫރ މި ްނުކތަ ްތާރަފ ާކއް ަދ ސް ްކޓެ .ެވެށައ (ުނޫނާޤ ެގުމުގެނ ސް ްކެޓ ްނިއާދިއަފ ެގީރާފަޔިވ) 5/2011 ުރަބްނަނ ުނޫނ ާޤ .ެވެއެރުކުމިޒާލ ްނުތޮގ ފު ަރާޢަތ ޚު ީރާތ ާކްއަދ ްއެޓްނަމޭޕ ެގުތަވާބ ޭހެޖްނަކްއަދ ްސްކެޓ ގްނިޑްލޯހުތިވ ީނާވ ިއަފީދްށޮކުލީސުފަތ ިއަގގްނިލޫރ ިމ .1 .ެވެތޮގ ެނާލަބ :ީނަވ ިއަގާދްއާމ ަނަވ 6 ެގުނޫނާޤ .2 ން ުމެޅއު ިރދި އި ަގޖޭ ްއާރހި ެވދި ިއަގއް ެރަހއަ ްސްކެޓ ްސެވއް އެ ، ކީ ައާސިއަފ ާކްއދަ ްށތަ ޮގވޭ ެރކު ްނާޔބަ ިއގަ ީރިތ (ހ) އެ ، މަ ަނއް ެއސާ ިއަފ ވާ އި ފަ ިހެޖްނކަ ްއަދ އި ަގރު ަހއަ ްސކް ެޓ ެއ ަތވަ ުނ ،ާވއި ަފާކްއދަ ށް ަކަހީމ ދާ ްނގެ ުނ .ެވއެ ާސިއަފ ނެ ޭހެޖން ަކްއދަ ސް ްކެޓ ްނށު ަދ ެގދާ ްއމާ މި ން ުތާރފަ ކާ ްއަދ ާސިއަފ :ީނަވ ިއަގާދްއާމ ަނަވ 25 ެގުނޫނާޤ .3 ؛ މަ ަނވާ އި ަފްށޮކާނބި ސް ްކެޓ ްށޮކްތބަ ްސިނ ްށަކައާސއި ަފ ްސެވއް ެއ ާނބު ިއގަ ާދއް ާމ ަނވަ 6 ެގނު ނޫ ާޤ ިމ (ހ) ... ށް ަހވަ ައ ްނއި ިމ ، ޚު ީރާތ ުނުޑނެކިއޅަ ައ ން ުކަތބު ާސިހ ަތވަ ނު ުޚރީ ާތ ިކްއދެ ާސިއފަ ާވއި ފަ ާކްއަދ ެއ (3) އޭ .ްރާއ.ިއއަ .ްމެއ ްނރި ުކ ގެ ުހވަ ުދ ަނވަ 15 ގެ ުހމަ ަނން ައ ްނގެ ިހޖެ އި ާހމަ ނޭ ެމިހ އް ެހަވދު ަނން ައ .ެވއެ ެނހޭ ެޖްނކަ ްއަދ ްސްކެޓ ެއ ްށައ 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 ގްނިލޫރ އި ަގާދްއާމ ަނަވ 6 ެގުނޫނާޤ ،ްށަމުނޭބ ެގ (ހ) ެގާދްއާމ ަނަވ 25 ިއާއ ާދްއާމ ަނަވ 6 ެގުނޫނާޤ .4 .ެވެކަތުޚީރާތ ިވިނަންނައ ީނޭވެލެބ ިއަގުތޮގ ެގުޚީރާތ ާކްއަދ ާސިއަފ ާ ކްއަދ ްށަތޮގ ާވިއަފްށޮކްނާޔަބ ެގުތާރަފ ެއ ަތަވުނ ްށަތާރަފ ޭހެޖްނެބިލ ާސިއަފ ،ަމަނާވްށަމަކ ް ނިއާސިއަފ ުދުގަނ ީ ނަވ ިއަފިއަކްއަދ ާސިއަފ (ހ) .ެވެޚީރާތ ޭބިލ ާސިއަފ ެއ ްށަތާރަފ ަންނަގިއަލަބ ާސިއަފ ިއަގުލަދަބ .ެވެޚީރާތ ާ ރުކުރާޔްއަތ ުކެޗ ެއ ،ަމަންނުކެޗ ީނަވ ިއަފިއަކްއަދ ާސިއަފ (ށ) ެގުތާރަފ ާކްއަދ ާސިއަފ ،ަމަނާވްށަމަކ ްށޮކިރެވުދެމ ރަފްސްނާރްޓ ްކިފަރްގެލެޓ ީނަވ ިއަފި އަކްއަދ ާސިއަފ (ނ) .ެވެޚީރާތ ާ ރުކިނުއ ާސިއަފ ެއ ްނުޓްނުއަކެއ ްކްނޭބ ދާ ަހ ްޓްނަމް ސަޖެއ ެއ ،ަމަނާވްށަމަކ ްނެގިއަޑނަކިއަޅައ ްނުކަތުބާސިހ ީނަވ ިއަފިއަކްއަދ ާސިއަފ (ރ) .ެވެޚީރާތ ާ ރުކުޑޯކިރ ިއަގުކަތްތޮފ ީރްޓްނެއ ްނިޓްނުއަކެއ ްނށު ެފ ްނަރުކުލަމަޢ .ެވެންނެގިށެފ ްނުޚީރާތ ޭރެނ ގްނިލޫރ ީނާށަފ ްނަރުކުލަމަޢ ް ށައގްނިލޫރ ިމ .5 4 MALDIVES INLAND REVENUE AUTHORITY Malé, Republic of Maldives TAX RULING Business Profit Tax: Determining the date on which a payment subject to withholding tax is made Reference No.: TR-2014/B37 Date of issue: Monday, 8 September 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 Business Profit Tax Act (Law Number 5/2011). This ruling is legally binding. Introduction 1. This ruling explains the date on which a payment subject to withholding tax shall be deemed to have been made. 2. Section 6 of the Act states: (a) If the following payments are paid or payable in any tax year to a Person who is not resident in Maldives in that year, then the Person who makes the payment shall be chargeable to tax in respect to such payment, under this Section. (emphasis added) 3. Section 25 of the Act states: (a) Tax charged in respect of any payment under Section 6 of this Act: … (3) shall be paid to the MIRA not later than the 15th day of the month following the month in which the payment is paid or adjusted from accounts, whichever is the earlier. (emphasis added) 5 Ruling 4. For the purposes of sections 6 and 25(a) of the Act, a payment falling within section 6 of the Act shall be deemed to have been made on the following dates: (a) Where the payment is made in cash, the date on which the cash is received by the payee or any person that receives the payment on behalf of the payee; (b) Where the payment is made by cheque, the date on which the cheque is issued; (c) Where the payment is made by telegraphic transfer, the date on which the payment is debited to the payer’s bank account; (d) Where the payment is made by an adjustment from accounts, the date of the accounting entry which adjusts the accounts. Date of Effect 5. This ruling shall have effect from its date of issue. 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 ް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