ވިޔަފާރީގެ ފައިދާއިން ނެގޭ ޓެކްސް: ބީ.ޕީ.ޓީ ބަޔާނާއި ވިތުހޯލްޑިންގ ޓެކްސް ބަޔާން އިޞްލާޙުކުރުން
People who amend BPT or withholding tax returns must send an explanation and supporting documents with the amended return. If the amended tax liability is lower than the latest return for that period, MIRA reviews it before acceptance and the filer cannot claim any resulting credit until MIRA accepts the amendment.
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Provisions of ވިޔަފާރީގެ ފައިދާއިން ނެގޭ ޓެކްސް: ބީ.ޕީ.ޓީ ބަޔާނާއި ވިތުހޯލްޑިންގ ޓެކްސް ބަޔާން އިޞްލާޙުކުރުން
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ވިޔަފާރީގެ ފައިދާއިން ނެގޭ ޓެކްސް: ބީ.ޕީ.ޓީ ބަޔާނާއި ވިތުހޯލްޑިންގ ޓެކްސް ބަޔާން އިޞްލާޙުކުރުން
People who amend BPT or withholding tax returns must send an explanation and supporting documents with the amended return. If the amended tax liability is lower than the latest return for that period, MIRA reviews it before acceptance and the filer cannot claim any resulting credit until MIRA accepts the amendment.
ަދުބ 2015 ިއަލުޖ 15 - 1436 ްނާޟަމަރ 28 :ުޚީރާތ 224 :ުދަދައ 44 :ްމުއިލޮވ TR-2015/B45 :ުރަބްނަނ ްސްނެރަފިރ ގްނިލޫރ ްސްކެޓ ްނާޔަބ ްސްކެޓ ގްނިޑްލޯހުތިވ ިއާނާޔަބ ީޓ.ީޕ.ީބ :ްސްކެޓ ޭގެނ ްނިއާދިއަފ ެގީރާފަޔިވ ްނުރުކުޙާލްޞިއ ް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 ން ުރުކުޙާލްޞިއ ްނާޔަބ ސް ްކެޓ ގްނިޑްލހޯ ުތިވ ިއާނާޔަބ ީޓ.ީޕ.ީބ :ްސކް ެޓ ޭގެނ ްނިއދާ ިއަފ ެގީރާފަޔިވ TR-2015/B45 :ުރަބްނަނ ްސްނެރަފިރ (ަދުބ) 2015 ިއަލުޖ 15 :ުޚީރާތ 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 އެ ިއަފީދާލާވަޙ ިއަގުނަތްނތަ ާވިއަފީދާލާވަޙ ްށަނޫނާޤ ،ީވުނެމ ިއަގްއތެ ަލާހ ާވިއަފްށޮކްނާޔބަ ށް ކަ ަތޮގ ން ެހެއ .ެވެކެއގްނިލޫރ ާވިއަފރެ ެނ ްނުށދަ ެގާދްއާމ ީނަވ އެ ިއަފދީ ާލާވަޙ ިއަގުނަތްނަތ ާވިއަފީދާލާވަޙ ްށަދއި ާވަގ ދި ައ .ެވެށައ (ުނޫނާޤ ގެ ުމުގެނ ސް ކް ެޓ ން ިއާދިއަފ ެގީރާފަޔިވ) 5/2011 ުރަބްނަނ ުނޫނާޤ މި ްނުކަތްތާރަފ ކާ ްއަދ ްސކް ެޓ .ެވެށައ (ުދިއާވަގ ގެ ުމުގެނ ސް ްކެޓ ްނިއާދިއަފ ެގީރާފަޔިވ) 2011/R-35 ުރަބްނަނ ުދިއާވަގ ާވިއަފްށޮކުޙާލްޞިއ .ެވެއެރުކުމިޒާލ ްނުތޮގ ީނޫނާޤ ްށމަ ުވާބތަ ްށައގްނިލޫރ ފު ަރާއަތ އި ާނާޔަބ ީޓ.ީޕ.ީބ ާވިއަފިވެރުކުޙާލްޞިއ ިއަޅަހަށުހ ް ނުކަތްތާރަފ ާ ކްއަދ ްސްކެޓ ،ީކަދަސުގަމ ެގގްނިލޫރ ިމ .1 .ެވެމުޅެއޑަ ނަކ ުލޫސުއ ެނާރުކުލަ މަޢ ްނިއާރީމ ިއަގުމުތަގިއަލަބ ްނާޔަބ ްސްކެޓ ގްނިޑްލޯހުތިވ ާވިއަފިވެރުކުޙާލްޞިއ :ީނަވ ިއަގ (ހ) ެގާދްއާމ ަނަވ 19 ެގުނޫނާޤ .2 ްނޚު ީރާތ ހޭ ެޖން ޅަ ަހަށހު ްއނެ ޔާ ބަ ެއ ުކަހީމ ވާ ން ުނބޭ ްނަރުކޙު ާލްޞިއ ްއނެ ާޔބަ ސް ްކެޓ ވާ ިއަފޅާ ހަ ަށުހ ުކަހީމ ެއ ން ާޔބަ އެ ،ްނުކަމުގން އެ ވާ ނު ޮފ ށް އަ އޭ .ްރާއ.ިއއަ .ްމެއ އި ގަ ޭރތެ ގެ ުހވަ ުދސް ަމ (ަރާބ) 12 ން ގެ ިށެފ .ެވއެ ެނދާ ވި ރެ ުކުޙާލްޞިއ :ީނަވ ިއަގާދްއާމ ަނަވ 18 ެގުދިއާވަގ .3 ސް ްކެޓ ވާ އި ަފވި ެރުކުޙާލްޞއި " ން ތު ާރފަ ެއ ން ެގޅި ުގ ާކަނޔާ ބަ ްސްކެޓ ވާ އި ަފާޅހަ ަށުހ ްނުކތަ ރާ ަފ ސް ެވއް ެއ އި ަގ (ހ) ގެ ދާ ްއމާ ނަ ަވ 19 ެގނު ޫނާޤ ީކަނޔާ ަބ އެ މަ ނަ ިފިއޅަ ަހށަ ުހ ށް ައ އޭ .ރާއ.ިއއަ .ްމެއ "ްއނެ ާޔަބ .ެވއެ ެނވޭ ެލެބ އި ަގމު ަކ "ްނުގން ެއ" ާވއި ަފށް ޮކްނާޔަބ 3 ގްނިލޫރ ީޓ.ީޕ.ީބ ާވިއަފިވެރުކުޙާލްޞިއ ިއަޅަހަށުހ ްނުށަދ ެގ (ހ) ެގާދްއާމ ަނަވ 19 ެގުނޫނާޤ ްނުކަތާރަފ ާކްއަދ ްސްކެޓ .4 ގެ ުބަބަސ ުނުހެޖ ްނަރުކުޙާލްޞިއ ްނާޔަބ ،ުކެއާނާޔަބ ްސްކެޓ ގްނިޑްލޯހުތިވ ާވިއަފިވެރުކުޙާލްޞިއ ަ ތަވުނ ްނާޔަބ .ެވެއެނާވްނަޅަހަށުހ ްއަތްނުޔިކެޔިލ ޭޅުގ ާމަކ ިއާލީސުފަތ އި ޅަ ަހަށުހ ްނިތަމ ެގުތޮގ ާވްތޮގްއެއ ާފާރްގެރެޕ ަނަވ 4 ެގގްނިލޫރ ިމ ްނުކަތާރަފ ާ ކްއަދ ްސްކެޓ .5 ން ުތާރަފ ެއ ިއަގުނާޔަބ ްސްކެޓ ގްނިޑްލޯހުތިވ ާވިއަފިވެރުކުޙާލްޞިއ ަ ތަވުނ ްނާޔަބ ީޓ.ީޕ.ީބ ާވިއަފިވެރުކުޙާލްޞިއ ޅި ެހަށުހ ްނުހަފ ެމްނެއ ްނުތާރަފ ެއ ްށަތަދްއުމ ެއ ،ީކަދަދައ ާވިއަފިއަޅައަޑނަކ ިއަގުތޮގ ެގުހުކެޓ ޭހެޖްނަކްއަދ އި ަގުތޮގ ެގުހުކެޓ ޭހެޖްނަކްއަދ ްނުތާރަފ ެއ ިއަގުނާޔަބ ްސްކެޓ ގްނިޑްލޯހުތިވ ަތަވުނ ިއަގުނާޔަބ ީޓ.ީޕ.ީބ ްނާޔަބ ެއ ީނާރުކުލޫބަގ ްނިއާރީމ ްނާޔަބ ާވިއަފިވެރުކުޙާލްޞިއ ،ަމަންއެދަދައ ްށަދ ެރުވްށަދަދައ ާވިއަފިއަޅައަޑނަކ .ެވެއަގުހަފްށަމުރުކުއިވިރ އި ޅަ ަހަށުހ ްނިތަމ ެގުތޮގ ާވްތޮގްއެއ ާފާރްގެރެޕ ަނަވ 4 ެ ގގްނިލޫރ ިމ ްނުކަތާރަފ ާ ކްއަދ ްސްކެޓ .6 ން ުތާރަފ ެއ ިއަގުނާޔަބ ްސްކެޓ ގްނިޑްލޯހުތިވ ާވިއަފިވެރުކުޙާލްޞިއ ަ ތަވުނ ްނާޔަބ ީޓ.ީޕ.ީބ ާވިއަފިވެރުކުޙާލްޞިއ ޅި ެހަށުހ ްނުހަފ ެމްނެއ ްނުތާރަފ ެއ ްށަތަދްއުމ ެއ ،ީކަދަދައ ާވިއަފިއަޅައަޑނަކ ިއަގުތޮގ ެގުހުކެޓ ޭހެޖްނަކްއަދ އި ަގުތޮގ ެގުހުކެޓ ޭހެޖްނަކްއަދ ްނުތާރަފ ެއ ިއަގުނާޔަބ ްސްކެޓ ގްނިޑްލޯހުތިވ ަތަވުނ ިއަގުނާޔަބ ީޓ.ީޕ.ީބ ން ާޔަބ ާވިއަފިވެރުކުޙާލްޞިއ ،ަމަންއެދަދައ ުޑޮބ ެރުވްށައެއ ަތަވުނ ެގުރަވްއެއ ާދަދައ ާވިއަފިއަޅައަޑނަކ .ެވެއެނާރުކުލޫބަގ ްނާޔަބ ެއ ްނިއާރީމ ިއަލުނާކަމުރުކުއިވިރ :ަމަނާވުދްއަރ ްފާރްގެރެޕ ަނަވ 5 ެގގްނިލޫރ ިމ .7 ާވިއަފިވެރުކުޙާލްޞިއ ަތަވުނ ްނާޔަބ ީޓ.ީޕ.ީބ ާވިއަފިވެރުކ ޙު ާލްޞިއ ިޅެހަށުހ ްނުތާރަފ ާ ކްއަދ ްސްކެޓ (ހ) ްށަތާރަފ ެއ ްނަކ ިއަގުހަފްށަމުރުކުއިވިރ ްނިއާރީމ ްނާޔަބ ެއ ީނާރުކުލޫބަގ ްނާޔަބ ްސްކެޓ ގްނިޑްލޯހުތިވ .ެވެއެނާވްނަގްނައ ްނުމުޔިލ ން ިއާރީމ ްނާޔަބ ްސްކެޓ ގްނިޑްލޯހުތިވ ާވިއަފިވެރުކުޙާލްޞިއ ަތަވުނ ްނާޔަބ ީޓ.ީޕ.ީބ ާވިއަފިވެރުކުޙާލްޞިއ (ށ) ްނެހެއ ްޑްނަފީރ ަތަވުނ ްޓިޑެރްކ ޭދެފުއ ްނެގިޅުގ ާނާޔަބ ެއ ،ްނިރުކ ެގުމުރުކުލޫބަގ ްނާޔަބ ެއ ް ށޮކުއިވިރ .ެވެއެނޭޑނެކުންއެއަޅައ ާކަދަދައ ްސެވްއެއ ްނުމުޔިލ ްށަތާރަފ ާ ކްއަދ ްސްކެޓ ،ާޖީތަނ ެގުއިވިރ ާވިއަފްށޮކްނާޔަބ ިއަގްފާރްގެރެޕ ަނަވ 5 ެގގްނިލޫރ ިމ .8 .ެވެއެނާވްނަގްނައ ްނށު ެފ ްނަރުކުލަމަޢ .ެވެންނެގިށެފ ް ނުޚީރާތ ޭރެނ ގްނިލޫރ ިމ ީނާށަފ ްނަރުކުލަމަޢ ްށައގްނިލޫރ ިމ .9 4 MALDIVES INLAND REVENUE AUTHORITY Malé, Republic of Maldives TAX RULING Business Profit Tax: Amending BPT returns and withholding tax returns Reference No.: TR-2015/B45 Date of issue: Wednesday, 15 July 2015 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), and all references to the Regulation are to the Business Profit Tax Regulation (Regulation Number 2011/R-35) as amended. This ruling is legally binding. Introduction 1. This ruling sets out the procedure for accepting amended BPT returns and amended withholding tax returns. 2. Section 19(a) of the Act states: A Person may correct his tax return by notice given to the MIRA within 12 (twelve) months following the due date for that return. 3. Section 18 of the Regulation states: Where a Person submits an “amended tax return” to the MIRA in relation to a tax return filed by that Person, such return shall be considered as the “notice” specified in Section 19(a) of the Act. Ruling 4. A Person who files an amended BPT return or an amended withholding tax return pursuant to section 19(a) of the Act shall submit an explanation for the amendment and supporting documents, together with the amended return. 5. Where the tax liability declared on an amended BPT return or an amended withholding tax return filed by a Person in accordance with paragraph 4 of this ruling is lower than the tax liability declared on the most recent BPT return or withholding tax return filed by that Person for that period, the amended return shall be subject to a review before it is accepted. 5 6. Where the tax liability declared on an amended BPT return or an amended withholding tax return filed by a Person in accordance with paragraph 4 of this ruling is equal to or higher than the tax liability declared on the most recent BPT return or withholding tax return filed by that Person for that period, the amended return shall be accepted without a review. 7. Where paragraph 5 of this ruling applies, the Person who filed the amended BPT return or the amended withholding tax return shall: (a) be notified in writing that the return has been put on hold pending a review; (b) not be eligible to claim the credit arising from the amended tax return until MIRA accepts the amendment following the review. 8. The outcome of the review referred to in paragraph 5 of this ruling shall be notified to the Person in writing. Date of Effect 9. 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
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ވިޔަފާރީގެ ފައިދާއިން ނެގޭ ޓެކްސް: ބީ.ޕީ.ޓީ ބަޔާނާއި ވިތުހޯލްޑިންގ ޓެކްސް ބަޔާން އިޞްލާޙުކުރުން
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