މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: ސަރުކާރުގެ ބޯހިޔާވަހިކަމުގެ މަޝްރޫޢުތަކުގެ ޢިމާރާތްކުރުމުގެ މަސައްކަތް ރަޖިސްޓަރީކުރުން

` ިތަފްސާރުބ 2018 ީރަވުރުބެފ 8 - 1439 ާލޫއްލަދާމުޖ 22 :ުޚީރާތ 13 :ުދަދައ 47 :ްމުއިލޮވ TR-2017/G46 :ުރަބްނަނ ްސްނެރަފިރ ެގުމަކިހަވާޔިހޯބ ެގުރާކުރަސ :ްސްކެޓ ޭގެނ ްނުގައ ެގުތަމުދިޚ ިއާލަދުމ ްނުރުކީރަޓްސިޖަރ ްތަކްއަސަމ ެގުމުރުކްތާރާމިޢ ެގުކަތުޢޫރްޝަމ އި ހާ ވަ ުދ ަމޯހ ެގއް ެއތާ ްފަހ މެ ްނޮކ ީނރާ ުކުޢއި ާޝ އި ަގޓު ެޒެގ އް ަތުލޫސުއ އި ާކަތުދިއވާ ަގ  ސް ފީ ޮއ ގެ ާޔއް ިރހޫ ްމޖު ްލުސީއަރ .ވެ ެއ ހު ަވދު ިތަފްސާރުބ އް ތަ ުލޫސުއ ިއާކތަ ުދިއވާ ަގ ާވއް ނު ޮފ ށް ަމރު ުކުޢއި ާޝ އި ަގޓު ެޒެގ ގެ ުހވަ ުދ ަމޯހ  ގު ަމނު ާފުރުކަތުޑޮބ ރު ދު ްނމެ ެގުހވަ ދު ިތަފސް ާރުބ ެގާތްފހަ ރީ ުކ ،ީކަތުގވަ ުހފަ މެ ްނެއ ެގމު ުވްއނު ޮފ ޖެ އް ާރހި ެވދި ،ެލާމ ވާ އް ނު ޮފ ްށަމރު ުކުޢއި ާޝ އި ަގޓު ޒެ ެގ ގެ ހު ަވދު ިތަފްސާރބު ިދައ .ެވނެ ްނިރުކ ެގ 12:00 ގެ ާތުފަހ ާދްނމު ަގނިހ ،ީކަތުގވަ ުހަފމެ ްނއެ ެގމު ުވްއނު ޮފ ްއތަ ުލޫސުއ ިއާކަތުދިއވާ ަގ 333 6334 :ުނޯފ .ެވނެ ްނިރުކ ެގ 12:00 ުރދު ްނެމ ެގހު ަވދު ަރާގން ައ  331 0274 :ްސްކެފ ނީ ވާ އް ުނޮފ ިދއެ ްށަމުނިދްށޮކުޢިއާޝ ިއގަ ުޓެޒެގ ްއަތލު ޫސުއ ިއާކަތުދިއވާ ަގ .ވެ ެށައ legalaffairs@po.gov.mv www.gazette.gov.mv :ްޓިއަސްބެވ ީ ޓިރޯތޮއ ުއިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ ޖެ ްއާރިހެވިދ ،ެލާމ ގްނިލޫރ ްސްކެޓ ތް ަކްއސަ ަމ ެގުމުރކު ްތރާ ާމިޢ ެގުކތަ ޢު ޫރޝް ަމ ެގމު ަކިހަވާޔިހޯބ ގެ ުރާކުރަސ :ްސްކެޓ ޭގެނ ްނުގއަ ެގުތމަ ުދިޚ ިއާލަދުމ ން ުރުކީރަޓްސިޖަރ TR-2018/G46 :ުރަބްނަނ ްސްނެރަފިރ :ުޚީރާތ (ިތަފްސާރުބ) 2018 ީރަވުރުބެފ 8 ަނަވ 84 ެގ (ު ނޫނާޤ ީރާދިއ ޭހބެ މާ ުގެނ ްސްކެޓ) 3/2010 ުރަބްނަނ ުނޫނާޤ ާވިއަފްށކޮ ޙު ާލްޞިއ ްށކޮ ިރެވުދެމ 14/2011 ުރަބްނަނ ުނޫނާޤ ީއިމ ީނަވ އެ ިއަފީދާލާވަޙ އި ަގުނަތްނަތ ާވިއަފީދާލާވަޙ ްށަނޫނާޤ ،ީވުނެމ ިއަގްއެތލަ ާޙ ާވިއަފްށކޮ ްނާޔަބ ށް ަކަތޮގްނެހެއ .ެވކެ ެއގްނިލޫރ ާވިއަފެރނެ ން ުށަދ ެގާދްއާމ އި ަފީދާލާވަޙ ިއަގުނަތްނަތ ާވިއަފީދާލާވަޙ ްށަދިއާވަގ ިދައ .ެވެށައ ު ނޫނާޤ ެގުމގު ެނ ްސްކެޓ ްނުގައ ެގުތަމުދިޚ ިއާލަދުމ 10/2011 ުރަބްނަނ ުނޫނާޤ ( ) ން ުކަތްތާރަފ ކާ ްއަދ ްސްކެޓ .ެވށެ އަ (ުދިއާވަގ ެގމު ުގެނ ސް ްކެޓ ްނގު ައ ގެ ުތަމުދިޚ ިއލާ ަދުމ) 2011/R-43 ުރަބްނަނ ުދިއާވަގ ީނަވ ެއ .ެވެއެރުކުމިޒާލ ްނުތޮގީނޫނާޤ ްށަމުވބާ ތަ ށް ައގްނިލޫރ ިމ ފު ަރާއަތ ިއަގާރީމ ްއަތުޢޫރްޝަމ ޭތެފ ްށައ (ގ) ެގާދްއާމ ަނަވ 20 ެގުނޫނާޤ ީކަދަޞްޤަމ ެގގްނިލޫރ ިމ .1 ، ްށައީޓ.ްސެއ.ީޖ ްނިކަވ ިއަގާރީމ ް ތަކްއަސަމ ެގުމުރުކްތާރާމިޢ ެގުކަތުޢޫރްޝަމ ެއ ިއާމުވުރުކީރަޓްސިޖަރ .ެވެމުޅެއަޑނަކ ްއަތުލޫސުއ ެ ނާރުކީރަޓްސިޖަރ :ީނަވ ިއަގ (ގ) ެގާދްއާމ ަނަވ 20 ެގުނޫނާޤ .2 ް އަތްތަމުދިޚ ިއާލަދުމ ާވާންސިތްސިއ ްނުމުގެނ ީޓ.ްސެއ.ީޖ ގާ ން ިހ ްށތަ ޮގޭބލި ށް ަރކާ ުރަސ ުރބާ ެގމު ރު ުކްލޯރްޓން ޮކ ގު ައ ން ިތަމގެ ތު ޮގ ާވ ތް ޮގއް ެއ ާކަލޫސުއ ާޅައަޑނަކ ން ުރާކުރަސ ޓް ެލްފ ކާ ްއިވ ން ުރކާ ުރަސ ްށޮކރި ެވދު ެމ އް ެތާރަފ ަނވަ ން ިތ ަތވަ ުނ ން ރު ާކުރަސ ން ުށދަ ގެ ުކަތޢު ޫރްޝަމ ެގމު ަކ ހި ަވޔާ ިހޯބ (ުނނޫ ާޤ ގެ ުމގު ނެ ސް ްކެޓ ްނގު އަ ެގތު ަމދު ިޚ އި ާލަދުމ) 10/2011 ުރބަ ްނަނ ުނނޫ ާޤ .ްތާރާމޢި ަތވަ ނު ތި ޯގ ަތވަ ުނ ން ށު ަދ ެގުރކު ައ މި ެގދާ ްއމާ ިމ ،ުހަފްށަމށު ެފ ން ަރުކުލަމަޢ ްށނަ ޫނޤާ ެގުމއު ަނގެ ުޙާލްޞިއ ަނަވ 1 ްށައ ،ަމަނވާ ިއަފާކއް ދަ ްނކު ަތާރަފ ސް ެވއް ެއ ީޓ.ްސެއ.ީޖ ޭގނެ ން ުށދަ ގެ ުނނޫ ާޤ މި ން ެގޅި ުގ ާކަލަދމު ވާ ިއފަ ްށޮކާނސް ިތްސިއ އި ލާ ަދުމ) 10/2011 ރު ަބްނަނ ނު ޫނޤާ ،ާސިއފަ ވާ ިއފަ ާކްއަދ ން ކު ަތާރފަ އެ އި ގަ ުތގޮ ގެ ީޓ.ްސއެ .ީޖ ން ިއދަ ަފެއ 3 ތާ ާށަފ ްނަރކު ުލަމަޢ ށް ަނޫނާޤ ގެ ުމއު ަނގެ ުޙާލޞް ިއ ަނަވ 2 ށް އަ (ުނޫނޤާ ެގމު ގު ެނ ްސްކެޓ ން ގު އަ ގެ ުތމަ ުދިޚ . ވެ އެ ެނވާ ން ަކްއަދ ާރބު ނައ ްށކަ ަތާރަފ އެ އި ަގރޭ ެތ ެގހު ަވދު (ްސީރިތ) 30 ގްނިލޫރ ެގުރާކުރަސ ާގްނހި ުޢޫރްޝަމ ެއ ،ްނިރުކ ެގުމުށެފ ްއެޢޫރްޝަމ ޭތެފ ްށައ (ގ) ެގާދްއާމ ަނަވ 20 ެގުނޫނާޤ .3 ، ގެ ުނޫނާޤ ީކަޢޫރްޝަމ ެއ ،ްނުތާރަފ ާވިއަފްށޮކުލާވަހ ްނުރާކުރަސ ްށަމުގްނިހ ުޢޫރްޝަމ ަތަވުނ ްނުކައާރާދިއ ން ަކެއ ،ްށޮކްނާޔަބ ްނަކްއެޢޫރްޝަމ ާވަމަހިރުފ ްއަތުޠުރަޝ ާވިއަފްށޮކްނާޔަބ ިއަގ (ގ) ެގާދްއާމ ަނަވ 20 ްނަކެއ ްށައާރީމ ުކެއާކަމުޔިލ ީމސް ަރ ާވިއަފްށޮކޫދ ްނިއާރާދިއ ެގުރާކުރަސ ާވްނެގިބިލ ްޞާޞިތްޙިއ ެގުމުޅެއަޑނަކ .ެވެއެނާވްނަގްނައ ށް ައާރީމ ްނުށަދ ެގްފާރްގެރެޕ ަނަވ 3 ެގގްނިލޫރ ިމ ،ްނުކަތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ ްށައީޓ.ްސެއ.ީޖ .4 ، ، ްނިއެރެތ ެގުކަތުޚީރާތ ާވިއަފްށޮކްނާޔަބ ިއަގީރިތ ަމަނާރުކްތަކްއަސަމ ެގުމުރުކްތާރާމިޢ ެގްއެޢޫރްޝަމ ާވިއަފާގްނައ ްނިކަވ ިއަގާރީމ ްތަކްއަސަމ ެގުމުރުކްތާރާމިޢ ެއ ިއަގޭރެތ ެގުހަވުދ 30 ްނެގިށެފ ްނުޚީރާތ ަންނައ ްނިރުކ .ެވެއެނާވްނަރުކީރަޓްސިޖަރ ްށައީޓ.ްސެއ.ީޖ ؛ ުޚީރާތ ާރުކިއޮސ ިއަގުމުވްސބަ ްއެއ (ހ) .ުޚީރާތ ާށަފ ްތަކްއަސަމ ެގުމުރުކްތާރާމިޢ (ށ) ީޓ.ްސއެ .ީޖ" ްނުކަތްތާރަފ ާވުމިޒާލ ްށަމުރުކީރަޓްސިޖަރ ްނުށަދ ެގްފާރްގެރެޕ ަނަވ 4 ެގގްނިލޫރ ިމ .5 ، ވާ ިއަފާޅައަޑނަކ ިއަގުމޯފ ެއ ުމޯފ (MIRA 116) "ްސްޓްކެޖޮރްޕ ގްނިސުއަހ ްލަޝޯސ – ްނަޝޭރްޓްސިޖެރ .ެވެއެނާވްނަޅަހަށުހ ުކެއާކަތްނުޔިކެޔިލ ިއާތާމޫލުއަމ ިއަހެމްނެއ ީޓ.ްސެއ.ީޖ ްނުގައ ެގުތަކްއަސަމ ެގުމުރުކްތާރާމިޢ ާވިއަފްށޮކީރަޓްސިޖަރ ްނުށަދ ެގްފާރްގެރެޕ ަނަވ 4 ެގގްނިލޫރ ިމ .6 .ެވެއެނާވާންސިތްސިއ ްނުގެނ ް ށަމުނޭބ ެގްއެތަކްއަސަމ ެގުމުރުކްތާރާމިޢ ާވިއަފްށޮކީރަޓްސިޖަރ ްނުށަދ ެގްފާރްގެރެޕ ަނަވ 4 ެގގްނިލޫރ ިމ .7 ދަ ފަ ެއ ިދައ .ެވެއެނޭވެރުކުނ ިނުއ ްއެއްސްކެޓ ްޓުޕްނިއ ޭޅުގ ާކަތަމުދިޚ ަތަވުނ ްއެލަދުމ ްސެވްއެއ ާވިއފަ ާދޯހ ތް ަގިބިލ ްތަމުދިޚ ަތަވުނ ެގުތާރަފ ްތަގ ާދުމ ިއަގްސިއޮވްނިއ ްސްކެޓ ާދޯހ ްނެގިޅުގ ާކަތަމުދިޚ ަތަވުނ ްއެލަދުމ ވާ ިއަފްށޮކޫދ ްނިއާރީމ ްނެގިޅުގ ާމުރުކީރަޓްސިޖަރ ްތަކްއަސަމ ެއ ީނާވްނަންނޮއ ިއަގތު ޮގ ެގްނިޓ ެގުތާރަފ .ެވެއްނިޓ ޅާ އަ ަޑނަކ ްނިއާރީމ ުލީސުފަތ ެގުކަތްސިއޮވްނިއ ްސްކެޓ ާވިއަފްށޮކްނާޔަބ ިއަގްފާރްގެރެޕ ަނވަ 7 ެ ގގްނިލޫރ ިމ .8 ، .ެވެއެނާވްނަޅަހަށުހ ް ށަކަތަދްއުމ ެމްނޮކ ޭގެނ ްސްކެޓ ީކެއާނާޔަބ ްސްކެޓ ެގްއެތާރަފ ެއ ،ިއަގްއެޓެމޯފ 4 ްއެއަބ ެގުޢޫރްޝަމ ެއ ،ީކަތަކްއަސަމ ެގުމުރުކްތާރާމިޢ ާދްނެގ ްށައިރުކ ްނުކަތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ .9 ،ަމަނާވިއަގުމަކ ްއެތަކްއަސަމ ެގްއެޢޫރްޝަމ ޭހެޖްނަރުކީރަޓްސިޖަރ ްނުށަދ ެގްފާރްގެރެޕ ަނަވ 4 ެގގްނިލޫރ ިމ .ެވެންނިތަމ ެގުތޮގ ާވިއަގގްނިލޫރ ިމ ީނާރުކުލަމަޢ ްނުތޮގޭޅުގ ާތަކްއަސަމ ެގުމުރުކްތާރާމިޢ ާވްތަބްސިނ ްށަޔަބ ެއ ްނށު ެފ ްނަރުކުލަމަޢ ން ުޚީރާތ ާރުކުޢިއާޝ ިއަގްޓެޒެގ ެގުރާކުރަސ ިހެވިދ ގްނިލޫރ ިމ ީނާށަފ ްނަރުކުލަމަޢ ް ށައގްނިލޫރ ިމ.10 .ެވެންނެގިށެފ 5 MALDIVES INLAND REVENUE AUTHORITY Malé, Republic of Maldives TAX RULING Goods and Services Tax: Registration of construction work carried out for Government social housing schemes Reference No.: TR-2018/G46 Date of issue: Thursday, 8 February 2018 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 explains the requirement for projects that satisfy section 20(o) of the Act to be registered with MIRA and, prescribes the rules for registering the construction work of such projects for Goods and Services Tax. 2. Section 20(o) of the Act states: Exempt goods and services Flats, land and buildings sold by the Government or by the Government through a third party under social housing schemes in which the Government has the discretion to control the price of the property being sold in accordance with procedures determined by the Government. Where a person has paid GST pursuant to the First Amendment to the Goods and Services Tax Act (Law Number 10/2011) in relation to supplies exempted under this subsection, such GST shall be refunded within 30 (thirty) days from the date of commencement of the Second Amendment to the Goods and Services Tax Act (Law Number 10/2011). Ruling 3. The Government authority or the person contracted by the Government to carry out a project that satisfies section 20(o) of the Act, shall notify MIRA of such project prior to the commencement of the project, with an official document, confirming that the project satisfies section 20(o) of the Act, issued by the Government body that has the vested authority. 6 4. Where a registered person carries out the construction work of a project that has been notified to MIRA under paragraph 3 of this Ruling, such work shall be registered for Goods and Services Tax, as a separate registration, within 30 days from the earlier of the following dates. (a) Date of signing the contract; (b) Date of commencement of construction work. 5. Persons required to register under paragraph 4 of this Ruling shall submit a “GST Registration - Social Housing Projects” (MIRA 116) form together with the information and documents specified therein. 6. Construction work registered under paragraph 4 of this Ruling shall be exempt from Goods and Services Tax. 7. A registered person shall not claim input tax for the goods and services obtained in relation to the construction work registered under paragraph 4 of this Ruling. The TIN received subsequent to the registration of such construction work shall be quoted as the TIN of the recipient of the goods or services, on the tax invoices received in respect of the goods or services obtained in relation to the construction work. 8. Particulars of the tax invoices referred to in paragraph 7 of this Ruling shall be submitted together with the tax return for each taxable period, in a format prescribed by MIRA. 9. Where the construction work carried out by a registered person is for a project, of which only a part is required to be registered under paragraph 4 of this Ruling, the construction work related to such part shall be treated pursuant to the provisions of this ruling. Date of Effect 10. This ruling shall have effect from the date of its publication in the Government Gazette. 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. 7