މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: ޖީ.އެސް.ޓީ ބަޔާނާއެކު ހުށަހަޅަންޖެހޭ ލިޔެކިޔުންތައް

ިތަފްސާރުބ 2015 ީރަވުރުބެފ 5 - 1436 ުރިޚާއްލުޢީބަރ 15 :ުޚީރާތ 26 :ުދަދައ 44 :ްމުއިލޮވ TR-2015/G23 :ުރަބްނަނ ްސްނެރަފިރ ގްނިލޫރ ްސްކެޓ ްއަތްނުޔިކެޔިލ ޭހެޖްނަޅަހަށުހ ުކެއާނާޔަބ ީޓ.ްސެއ.ީޖ :ްސްކެޓ ޭގެނ ްނުގައ ެގުތަމުދިޚ ިއާލަދުމ ް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 ީ ޓިރޯތޮއ ުއިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ ޖެ ްއާރިހެވިދ ،ެލާމ ގްނިލޫރ ްސްކެޓ ްއތަ ން ުޔިކެޔިލ ޭހޖެ ްނަޅހަ ަށުހ ުކެއ ާނާޔަބ ީޓ.ްސެއ.ީޖ :ްސްކެޓ ގޭ ނެ ްނުގައ ެގތު މަ ުދިޚ ިއާލަދުމ TR-2015/G23 :ުރަބްނަނ ްސްނެރަފިރ (ިތަފްސާރުބ) 2015 ީރަވުރުބެފ 5 :ް ު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 ީނަވ އެ ިއަފީދާލާވަޙ ިއަގުނަތްނތަ ާވިއަފީދާލާވަހ ްށަނޫނާޤ ،ީވުނެމ ިއަގްއތެ ަލާހ ާވިއަފްށޮކްނާޔބަ ްށކަ ަތޮގ ްނެހެއ .ެވެކެއގްނިލޫރ ާވިއަފރެ ެނ ްނުށަދ ެގާދްއާމ ވާ ިއަފީދާލާވަޙ ށް ަދިއާވަގ ދި ައ .ެވެށއަ (ުނޫނާޤ ެގމު ގު ެނ ްސކް ެޓ ްނގު ައ ގެ ުތމަ ުދިޚ ިއާލަދުމ) 10/2011 ުރަބްނަނ ުނޫނާޤ ވާ ިއަފްށޮކުޙާލްޞިއ .ެވެށައ (ުދިއވާ ަގ ެގުމުގެނ ްސްކޓެ ްނުގައ ެގުތަމުދިޚ ިއާލަދުމ) 2011/R-43 ުރަބްނަނ ުދިއާވަގ ާވިއަފްށޮކުޙާލްޞިއ ީނަވ ެއ ިއަފީދާލާވަޙ ިއަގުނަތްނަތ .ެވެއރެ ުކުމިޒާލ ްނުތޮގ ީނނޫ ާޤ ްށމަ ުވާބަތ ްށައގްނިލޫރ ިމ ްނުކަތްތރާ ަފ ާކއް ަދ ްސްކެޓ ފު ަރާއަތ ްނަކަޙްއަޞ ެގްސްކެޓ ްޓުޕްނިއ ާރުކިނުއ ްނުކަތްތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ ،ީނާވިއަފިއަޅައަޑނަކ ިއަގގްނިލޫރ ިމ .1 ެނާޅަހަށުހ ުކެއ ާނާޔަބ ީޓ.ްސެއ.ީޖ ްއަތްސިއޮވްނިއ ްސްކެޓ ޭޅުގ ާއްސްކެޓ ްޓުޕްނިއ ެއ ،ްނުތޮގ ެގުމުނިދްށޮކްނީގަޔ .ެވެތޮގ ްޓުޕްޓުއައ ިއާކަޓްނަމްޓޭޓްސ ްސްކެޓ ްޓުޕްނިއ ުކެއ ާ ނާޔަބ ީޓ.ްސެއ.ީޖ ާޅަހަށުހ ްނުކަތްތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ .2 .ެވެއެނާވިއަފިއަޅައަޑނަކ ިއަގގްނިލޫރ ިމ ްސެވ ްތޮގ ެނާޅަހަށުހ ްއެޓްނަމްޓޭޓްސ ްސްކެޓ :ީނަވ ިއަގާދްއާމ ަނަވ 27 ެގުނޫނާޤ .3 ން ިތމަ ެގތު ގޮ ާވތް ގޮ ްއއެ ދާ އި ާވގަ ދާ ަހ ްނށު ދަ ގެ ނު ޫނޤާ ިމ އި ާނނޫ ާޤ މި ،ން ތު ާރަފ ވާ އި ަފްށޮކީރޓަ ްސިޖަރ ... ށް ައރާ ީމ ން ތި ަމގެ ތު ޮގ ވާ އި ގަ ުދއި ާވގަ އެ ،ްއނެ ާޔަބ ީޓ.ްސެއ.ީޖ ލާ ާ◌ިއ ވަ ަލުކެއ ހު ަފްށމަ ުރުކުބާސިހ .ެވެއނެ ާވން ޅަ ަހަށުހ :ީނަވ ިއަގާދްއާމ ަނަވ 29 ެގުނޫނާޤ .4 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 އާ ާނމޫ ަނ ާޅައަޑނަކ ްލރަ ނެ ެޖ ރަނަޝމި ޮކ ،ިއަގނު ާޔަބ ްސްކެޓ ާޅަހަށހު ްނުތރާ ަފ ާވއި ަފްށކޮ ީރަޓްސިޖަރ .ެވއެ ެނވާ ްނނަ ަމހި ތު ާމލޫ ުޢަމ ވި ިނނަ ން ައ ްށތަ ޮގއް ެއ ... .ުތާމލޫ ުޢމަ ުރތު ިއ ާޅައޑަ ނކަ ިއގަ ުދއި ާވގަ ދާ ަހ ްނށު ަދ ެގނު ނޫ ާޤ މި (ވ) ގްނިލޫރ ްށައާރީމ ްއަތްނުޔިކެޔިލ ިވިނަންނައ ުކެއ ާނާޔަބ ީޓ.ްސެއ.ީޖ ާޅަހަށުހ ްނު ކަތްތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ .5 .ެވެއެނާވްނަޅަހަށުހ ިމ ،ަމަނާރުކިނުއ ްއެދަދައ ްސެވްއެއ ިއަގުތޮގ ެގްސްކެޓ ްޓުޕްނިއ ްނުތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ (ހ) ްސްކެޓ ްޓުޕްނިއ ާވިއަފްށޮކުރާޔްއަތ ްނިތަމ ެގުތޮގ ާވްތޮގްއެއ ާއާނޫމަނ ާވިއަގ 1 ްސްކެނެއ ެގގްނިލޫރ ؛ްއެޓްނަމްޓޭޓްސ ާވްތަބްސިނ ްއެދަދައ ެމްނޮކ ާ ރުކިނުއ ިއަގުތޮގ ެގްސްކެޓ ް ޓުޕްނިއ ،ަމަނާވުދްއަރ (ހ) ެގްފާރްގެރެޕ ިމ (ށ) ިދައ ؛ުލްސައ ެގްސިއޮވްނިއ ްސްކެޓ ްޓުޕްޓުއައ ާވިއަފްށޮކުރާޔްއަތ ްނިތަމ ެގުތޮގ ާވްތޮގްއެއ ާއާނޫމަނ ާވިއަގ 2 ްސްކެނެއ ެގގްނިލޫރ ިމ (ނ) .ްއެޓްނަމްޓޭޓްސ ްސްކެޓ ވާ ިއަފްށޮކްނާޔަބ ިއަގ (ށ) ެގްފާރްގެރެޕ ަނަވ 5 ެގގްނިލޫރ ިމ ުކެއ ާނާޔަބ ީޓ.ްސެއ.ީޖ ާޅަހަށުހ ްށައާރީމ .6 ުރާޔިތްޚިއ ެގުމުރުކާންސިތްސިއ ްއެތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ ްނިއާމްނިޒ ގެ ުމުހެޖްނަޅަހަށުހ ްއަތްނުޔިކެޔިލ .ެވެއެވްނެގިބިލ ްށަލަރެނެޖ ރަނަޝިމޮކ ުކެއ ާ ނާޔަބ ީޓ.ްސެއ.ީޖ ،ްސެވަމަނ ްތޮއ ިއަފްށޮކްނާޔަބ ްނެހެއ ިއަގްފާރްގެރެޕ ަނަވ 6 ެގގްނިލޫރ ިމ .7 ރަނަޝިމޮކ ،ާންސިތްސިއ ާވިއަފީދ ްށަކަތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ ްނިއާމްނިޒ ގެ ުމުހެޖްނަޅަހަށުހ ްއަތްނުޔިކެޔިލ ާންސިތްސިއ ްނިއަދަފ ިމ .ެވެއެނާދިވެރުކްލިޠާބ ްސެވ ިއަގްއެތުގަވ ެމްނޮކ ް ށޮކިރެވުދެމ ްއެމުގްނެއ ާގްނައ ްލަރެނެޖ ްނުގްނެއ ެއ ްށަތާރަފ ާވިއަފްށޮކ ީރަޓްސިޖަރ ،ް ނިރުކ ްސަވުދ (ްއެތަހ) 7 ްނެގެވުދަމ ެގުމުރުކްލިޠާބ ،ްނިތަމ ެގުތޮގ ާވިއަފިއަޅައަޑނަކ ިއަގުމުގްނެއ ެއ ަމަނިފްށޮކްލިޠާބ ާންސިތްސިއ ިދައ .ެވެއެނާވްނަގްނައ .ެވެއެނާވްނަޅަހަށުހ ްއަތްނުޔިކެޔިލ ްށައާރީމ ްނުތާރަފ ާވިއަފްށޮކ ީރަޓްސިޖަރ ްއަތްސިއޮވްނިއ ްސްކެޓ ާޅަހަށުހ ުކެއ ާ ނާޔަބ ީޓ.ްސެއ.ީޖ ް ނުށަދ ެގ (ށ) ެގްފާރްގެރެޕ ަނަވ 5 ެގގްނިލޫރ ިމ .8 ވާ އި ަފްށޮކުޓްސިލ ްއަތްސިއޮވްނިއ ެއ ިއަގްޓްނަމްޓޭޓްސ ްސްކެޓ ްޓުޕްނިއ ީނާވްނަންނުހ ިއަފްށޮކުބީތުރަތ .ެވެންނުބީތުރަތ 4 ިއަގުދިއާވަގ ިއާނޫނާޤ ީކައްސިއޮވްނިއ ްސްކެޓ ާޅަހަށުހ ްނުށަދ ެ ގ (ށ) ެގްފާރްގެރެޕ ަނަވ 5 ެގގްނިލޫރ ިމ .9 ްށަކަރަސިފޮއ ެގާރީމ ްށަމަކ ްއެއްސިއޮވްނިއ ްސްކެޓ ާވިއަފްށޮކުރާޔްއަތ ްށަފާލިޚ ާކަތަމަހ ާވިއަފިއަޅައަޑނަކ ްސްކެޓ ެއ ްށަކަތަދްއުމ ްނޫނ ުގިދ ެރުވ ްށަހަވުދ (ްސީރިތ) 30 ްނެގިށެފ ްނުކަތުޚީރާތ ިވިނަންނައ ،ަމަނެޖްއިނެފ .ެވެއެނާދިޓްއެހެފިހ ްސިއޮވްނިއ 42 ެގ (ުނޫނާޤ ީރާދިއ ޭހެބާމުގެނ ްސްކެޓ) 3/2010 ުރަބްނަނ ުނޫނާޤ ްނުތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ (ހ) ްލީޕެއ ްސްކެޓ ަތަވުނ ،ަމަނާވުނިއަފްށޮކުޒާރިތުއިއ ިއަގޭރެތ ެގުތަދްއުމ ާވިއަފްށޮކްނާޔަބ ިއަގާދްއާމ ަނަވ ިއަގޭރެތ ެގުތަދްއުމ ާވިއަފީދ ްށަމުރުކުފާނުއިތްސިއ ްއެމުމްނިނ ެގްއެޓޯކ ަތަވުނ ެގްލަނުއިބިއަރްޓ ާވިއަފްށޮކްނާޔަބ ިއަގާދްއާމ ަނަވ 42 ެގުނޫނާޤ ީރާދިއ ޭހެބާމުގެނ ްސްކެޓ ،ަމަނާވުނިއަފްށޮކުފާނުއިތްސިއ ؛ުޚީރާތ ާވަމަހ ުތަދްއުމ ާވިއަފީދ ްށަމުރުކުފާނުއިތްސިއ ަތަވުނ ުޚީރާތ ާވަމަހ ުތަދްއުމ ާވިއަފްށޮކްނާ ޔަބ ިއަގާދްއާމ ަނަވ 42 ެގުނޫނާޤ ީރާދިއ ޭހެބާމުގެނ ްސްކެޓ ްނުތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ (ށ) ެއ ްނުކަޓޯކ ަތަވުނ ްނުލަނުއިބިއަރްޓ ްލީޕެއ ްސްކެޓ ،ަމަނާވިއަފްށޮކުޒާރިތުއިއ ިއަގޭ ރެތ ެގުތަދްއުމ .ުޚީރާތ ާމްނިނ ްނުމްނިނ ެގުހަފ ުދެމާޒާރިތުއިއ :ަމަނާވުދްއަރ ްފާރްގެރެޕ ަނަވ 9 ެގގްނިލޫރ ިމ.10 ެއ ިދައ .ެވެއެނާދިވެދެއ ްށަތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ ްށަކައަދްއުހ ެގުމުލެބ ްސިއޮވްނިއ ްސްކެޓ ެއ (ހ) ެގާރީމ ީނޭލެބ ްސިއޮވްނިއ ްސްކެޓ ެއ ްށަތާރަފ ެއ ،ަމަނިފީދ ަދްއުހ ެގުމުލެބ ްސިއޮވްނިއ ްސްކެޓ .ެވެންނުށަދ ެގުމުލެބ ެގްއެރަސިފޮއ :ިދައ .ެވެއެނާދިވެދެއ ްށަތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ ްށަކައީޕޮކ ަތަވުނ ްށަކައޯޓޮފ ެގްސިއޮވްނިއ ްސްކެޓ ެއ (ށ) ްއެއީޕޮކ ަތަވުނ ްއެއޯޓޮފ ެގްސިއޮވްނިއ ްސްކެޓ ެއ ްނުށަދ ެގުމުލެބ ެގްއެރަސިފޮއ ެގާރީމ (1) ަތަވުނ ؛ެވެއެނާދިގެނ ާވްނެގީށަކެއ ުހަފްށަމުގެނ ްއެއީޕޮކ ަތަވުނ ްއެއޯޓޮފ ެގްސިއޮވްނިއ ްސްކެޓ ެއ ުކަރަސިފޮއ ެގާރީމ (2) .ެވެއެނާވްނަވުނޮފ ްށަތާރަފ ާވިއަފްށޮކ ީރަޓްސިޖަރ ިއަގޭރެތ ެގްއެތަދްއުމ ަމަނިފީދަބާޖިއ ްށަކަމުދެއ ޭދެއ ްނުތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ ްނުށަދ ެގްފާރްގެރެޕ ަނަވ 10 ެގގްނިލޫރ ިމ.11 ްށަކައަލަސްއަމ ެނާޅަހަށުހ ަތަވުނ ާވިއަފިއަޅަހަށުހ ްށަކަޓޯކ ަތަވުނ ްށަލަނުއިބިއަރްޓ ްލީޕެއ ްސްކެޓ .ެވެއެނޭވެދުނ ްއެއަބާޖިއ ްށަކަމުދެއ ަދަފ ެއ ،ަމަނޭވެރުކުލޫބަގ ްށަލަރެނެޖ ރަނަޝިމޮކ ްށަމަކެނޭޅެއްސަރުހ ސް ްކެޓ ްޓުޕްނިއ ާވިއަގުނާޔަބ ީޓ.ްސެއ.ީޖ ަތަވުނ ްއެއްސިއޮވްނިއ ްސްކެޓ ާޅަހަށުހ ުކެއ ާނާޔަބ ީޓ.ްސެއ.ީޖ.12 އި ާނޫނާޤ (ްސެވަމަނ ީވ ިއަގުމަކްތެނ ަތަވުނ ިއަގުމަކްތޮއ ްސިއޮވްނިއ ްސްކެޓ ޭޅުގ ާމުރުކިނުއ ެއ) ްއެމުރުކިނުއ ސް ްކެޓ ،ީކައާޢަޖާރުމ ާރުކ ުކަރަސިފޮއ ެގާރީމ ްށަމުޅެއަޑނަކ ޯތްތޮގްއެއ ާކަތަމަހ ާވިއަފްށޮކްނާޔަބ ިއަގުދިއާވަގ .ެވެއެނޭވެލެބުނ ްއެއަގުމަކ ްއޤެ ީޤުޙަތ ަތަވުނ ްއެޓިޑޮއ ،ްށަމުނޭބ ެގުބާބ ަނަވ 3 ެގުނޫނާޤ ީރާދިއ ޭހެބާމުގެނ 5 ްސްކެޓ ްޓުޕްޓުއައ ިދައ ްޓްނަމްޓޭޓްސ ްސްކެޓ ްޓުޕްނިއ ްށައާރީމ ްށޮކިރެވުދެމ ްއަތްތަލީސަވ ި ވިނަންނައ .13 .ެވެއެނާދިގްނެއ ްށަލަރެނެޖ ރަނަޝިމޮކ ްށަކަތާރަފ ާވިއަފްށޮކ ީރަޓްސިޖަރ ްށަމުޅެހަށުހ ްޓްނަމްޓޭޓްސ ؛ްށޮކިރެވުދެމ ްލަޓޯޕ ްޓިއަސްބެވ ްނިއަލްނޮއ ެގާރީމ (ހ) ަ ތަވުނ ؛ްށޮކިރެވުދެމ ްލިއެމީއ (ށ) .ްށޮކިރެވުދެމ ްއެއްސިއަވިޑ ްޖޭރޯޓްސ ްލްބަޓޯޕ (ނ) ްނށު ެފ ްނަރުކުލަމަޢ ްށަކަތްފާރްގެރެޕ ިރުހ ްނެދ ިއަވަޔިފ ްފާރްގެރެޕ ަނަވ 13 ިއާއ (ނ) ެގްފާރްގެރެޕ ަނަވ 5 ެގ ގްނިލޫރ ިމ .14 .ެވެންނެގިށެފ ްނުޚީރާތ ޭރެނ ގްނިލޫރ ިމ ީނާށަފ ްނަރުކުލަމަޢ :ީ ނާށަފ ްނަރުކުލަމަޢ ްށަފާރްގެރެޕ ަނަވ 13 ިއާށައ (ނ) ެގްފާރްގެރެޕ ަނަވ 5 ެގގްނިލޫރ ިމ .15 ެރުވްށައެއ ަތަވުނ ާޔިފުރ ްނައިލިމ 50 ީކައީނަދްމާއ ަލުމުޖ ޭބިލ ުކަރަހައ ްށަތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ (ހ) .ެވެންނެގިށެފ ްނިއ 2015 ްލީރްޕޭއ 1 ،ަމަން އެދަދައ ުރުތިއ ިދައ ،ްށަދ ެރުވްށައާޔިފުރ ްނައިލިމ 50 ީކައ ީނަދްމާއ ަލުމުޖ ޭބިލ ުކަރަހައ ްށަތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ (ށ) .ެވެންނެގިށެފ ްނިއ 2015 ުރަބޫޓްކޮއ 1 ،ަމަންއެދަދައ ުރުތިއ ެރުވްށައާޔިފުރ ްނައިލިމ 10 ެރުވްށައެ އ ަތަވުނ ާޔިފުރ ްނައިލިމ 10 ީކައ ީނަދްމާއ ަލުމުޖ ޭބިލ ުކަރަހައ ްށަ ތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ (ނ) .ެވެންނެގިށެފ ްނިއ 2016 ީރަވަނަޖ 1 ،ަމަންއެދަދައ ްށަދ 6 ް ޓްނަމްޓޭޓްސ ްސްކެޓ ްޓުޕްނިއ :1 ްސްކެނެއ :ްނިޓ :ްނަނ ެގުތާރަފ ާކްއަދ ސް ްކެޓ :ުތަދްއުމ ޭގެނ ސް ްކެޓ :ުރަބްނަނ ެގުތާކަރަހ ޭގެނ ސް ްކެޓ :ްނަނ ެގުތާކަރަހ ޭގެނ ސް ްކެޓ ދު ަދައ ެގޓީ .ްސެއ.ީޖ ްތ ާރަފ ޭދިއަވުރޯފ ްތަމުދިޚ/ާދުމ ެގ 12% ެގ 8% ެގ 6% ެގްސިއޮވްނިއ ެގްސިއޮވްނިއ ްސިއޮވްނިއ ު ރަބްނަނ ް ނަނ ް ނިޓ ި އަގުޓޭރ ި އަގުޓޭރ ި އަގުޓޭރ ަ ލުމުޖ ު ޚީރާތ ު ރަބްނަނ ަލ ުމުޖ ަ ލުމުޖ ެގްސްކެޓ ްޓުޕްނިއ :ުޓޯނ .ެވެށޅާ ހަ ަށހު ްއޓެ ްނަމޓް ޭޓްސ ްސްކެޓ ޓް ޕު ްނއި ކި ަވ ްށަކތަ ާކަރަހ ޭގނެ ްސކް ެޓ ެމން ޮކ ގާ ްނހި ން ތު ާރަފ ޔަ ިތ .1 .ެވނެ ްނކު ައާސިއފަ ާރުކުރޔާ އް ަތ ްނޔާ ަބ ީޓ.ްސެއ.ީޖ ން ުތާރަފ ޔަ ިތ ީނވާ ްނނަ ްނހު އް ަތދު ަދއަ ވާ ިއގަ ޓް ްނަމޓް ޭޓްސ ިމ .2 7 ް ޓްނަމްޓޭޓްސ ްސްކެޓ ްޓުޕްޓުއައ :2 ްސްކެނެއ :ްނިޓ :ްނަނ ެގުތާރަފ ާކްއަދ ސް ްކެޓ :ުތަދްއުމ ޭގެނ ސް ްކެޓ :ުރަބްނަނ ެގުތާކަރަހ ޭގެނ ސް ްކެޓ :ްނަނ ެގުތާކަރަހ ޭގެނ ސް ްކެޓ ް ތާރަފ ތް ަގިބިލ ްތަމުދިޚ/ާދުމ ގެ ީޓ.ްސެއ.ީޖ ެގްސިއޮވްނިއ ެގްސިއޮވްނިއ ްސިއޮވްނިއ ު ރަބްނަނ ު ދަދައ ް ނަނ ް ނިޓ ަ ލުމުޖ ު ޚީރާތ ު ރަބްނަނ ަ ލުމުޖ ނީ ަދމް ާއ ުނުބިލ ްނތު ަމދު ިޚ އި ާލަދމު ުނވު ރެ ުކޫދ ްސއި ވޮ ްނއި ްސްކެޓ ނ ީ ަދމް ާއ ުނުބލި ން ުތމަ ުދޚި ިއާލދަ މު ރާ ުކުނދޫ ްސއި ވޮ ްނއި ްސްކެޓ ީނ ަދްމާއ ަލުމުޖ :ުޓޯނ .ެވެށާޅހަ ަށުހ ްއޓެ ްނަމްޓޓޭ ްސ ްސްކެޓ ްޓޕު ްޓުއއަ ކި ަވ ްށަކތަ ާކަރަހ ޭގނެ ްސކް ެޓ ެމން ޮކ ގާ ްނހި ން ތު ާރަފ ޔަ ިތ .1 .ެވނެ ްނކު ައާސިއފަ ާރުކުރޔާ އް ަތ ްނޔާ ަބ ީޓ.ްސެއ.ީޖ ން ުތާރަފ ޔަ ިތ ީނވާ ްނނަ ްނހު އް ަތދު ަދއަ ވާ ިއގަ ޓް ްނަމޓް ޭޓްސ ިމ .2 8 MALDIVES INLAND REVENUE AUTHORITY Malé, Republic of Maldives TAX RULING Goods and Services Tax: Documents to be submitted with GST return Reference No.: TR-2015/G23 Date of issue: Thursday, 5 February 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 Goods and Services Tax Act (Law Number 10/2011) as amended, and all references to the Regulation are to the Goods and Services Tax Regulation (Regulation Number 2011/R-43) as amended. This ruling is legally binding. Introduction 1. This ruling sets out the requirements for registered persons to submit tax invoices together with their GST returns, to support input tax deductions. 2. This ruling also sets out the requirements for registered persons to submit an Input Tax Statement and an Output Tax Statement together with their GST returns. 3. Section 27 of the Act states that: Registered persons shall file a tax return with the MIRA in accordance with the Regulation made pursuant to this Act … 4. Section 29 of the Act states that: Tax returns filed by registered persons shall contain the following particulars in accordance with a format determined by the Commissioner General: … (i) Any other information determined in the Regulation made pursuant to this Act. Ruling 5. Registered persons shall submit to MIRA, together with their GST return, the following supporting documents: (a) An Input Tax Statement in the format prescribed in Annex 1 of this ruling, if the registered person claims any input tax deduction in the return; 9 (b) Where paragraph 5(a) of this ruling applies, the original tax invoice in relation to each amount of input tax deduction claimed in the return; and (c) An Output Tax Statement in the format prescribed in Annex 2 of this ruling. 6. The Commissioner General may, at his discretion, exempt a registered person from the obligation to submit the documents specified in paragraph 5(b) of this ruling when submitting GST returns to MIRA. 7. Notwithstanding paragraph 6 of this ruling, the exemption from the obligation to submit the documents may be revoked by the Commissioner General at any time by the Commissioner General giving notice of the revocation at least 7 (seven) days before the date of revocation, and where the exemption is revoked, the registered person shall submit the documents to MIRA in the manner specified in the revocation notice. 8. Tax invoices submitted with a GST return in accordance with paragraph 5(b) of this ruling shall be submitted in the same order as they are listed on the Input Tax Statement. 9. Where a tax invoice submitted in accordance with paragraph 5(b) of this ruling has been reviewed by an officer of MIRA, and found not to comply with the requirements of the Act and Regulation, it shall be retained by MIRA no longer than 30 (thirty) days after: (a) where the registered person does not lodge an objection within the period specified in section 42 of the Tax Administration Act (Law Number 3/2010) or does not lodge an appeal against a decision of the Tax Appeal Tribunal or a court within the time allowed to lodge such appeal, the expiration of the period referred to in section 42 of the Tax Administration Act or the period by which an appeal must be lodged, as the case may be; (b) where the registered person lodges an objection within the period specified in section 42 of the Tax Administration Act, the date of final determination of the objection by the Tax Appeal Tribunal or a court. 10.Where paragraph 9 of this ruling applies: (a) the registered person may request access to the tax invoice and, where permission to access the tax invoice is granted, the registered person shall have access to it under the supervision of an officer of MIRA. (b) the registered person may request a photograph or copy of the tax invoice and: (1) may photograph or copy it under the supervision of an officer of MIRA; or (2) an officer of MIRA shall photograph or copy it and send it to the registered person within a reasonable time. 10 11.A request made by a registered person under paragraph 10 of this ruling shall not be granted where the Commissioner General considers that to do so would prejudice any proceedings brought or to be brought in the Tax Appeal Tribunal or a court. 12.A review of a tax invoice which accompanies a GST return, or an input tax deduction claimed in a GST return (whether or not it is supported by a tax invoice), by an officer of MIRA to determine whether it complies with the requirements of the Act and Regulation shall not constitute an audit or investigation for the purposes of Chapter 3 of the Tax Administration Act. 13.The Commissioner General may require a registered person to submit Input Tax Statements and Output Tax Statements to MIRA in the prescribed format: (a) through MIRA’s online website portal; (b) by email; or (c) on a portable storage device. Date of Effect 14.This ruling shall come into effect from its date of issue. Paragraphs 5(c) and 13 shall come into effect in accordance with paragraph 15. 15.Paragraphs 5(c) and 13 of this ruling shall have effect from: (a) In the case of a registered person with an annual turnover of MVR 50 million or more, on 1 April 2015. (b) In the case of a registered person with an annual turnover of less than MVR 50 million and more than MVR 10 million, on 1 October 2015. (c) In the case of a registered person with an annual turnover of MVR 10 million or less, on 1 January 2016. 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. 11 Annex 1: Input Tax Statement TIN: Taxpayer Name: Taxable Period: Taxable Activity Number: Taxable Activity Name: Supplier GST No. Invoice Invoice Invoice Charged Charged Charged TIN Name No. Date Total at 6% at 8% at 12% Total Total Input Tax Notes: 1. Please submit a separate Input Tax Statement for each of your taxable activities. 2. All figures must be in the currency in which your GST return is prepared. 12 Annex 2: Output Tax Statement TIN: Taxpayer Name: Taxable Period: Taxable Activity Number: Taxable Activity Name: Customer No. Invoice Invoice Invoice GST TIN Name No. Date Total Total Revenue from supplies for which tax invoices were issued Revenue from supplies for which tax invoices were not issued Total revenue Notes: 1. Please submit a separate Output Tax Statement for each of your taxable activities. 2. All figures must be in the currency in which your GST return is prepared. 13 ް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