Consolidated Laws and Regulations

Amended Date Summary of Amendment Dhivehi English

Tax Administration Act

29 Dec 2011 Amended via the First Amendment to the Tax Administration Act (Law Number 14/2011)

Business Profit Tax Regulation

7 Jun 2012 Amended via Tax Ruling number TR-2012/B11 (Business Profit Tax: Third amendment to the Business Profit Tax Regulation)
22 Apr 2012 Amended via Tax ruling number TR-2012/B6 (Business Profit Tax: Valuation of assets at commencement date)
14 Nov 2011 Amended via the First Amendment to the Business Profit Tax Regulation (Regulation Number 2011/R-47)

Goods and Services Tax Regulation

7 Jun 2012 Amended via Tax Ruling number TR-2012/G6 (Goods and Services Tax: Fourth amendment to the Goods and Services Tax Regulation)
22 May 2012 Amended via Tax Ruling number TR-2012/G5 (Third amendment to the Goods and Services Tax)
13 May 2012 Amended via Tax Ruling number TR-2012/G4 (Goods and Services Tax: Commencement of collection of tax)
22 Dec 2011 Amended via Tax Ruling number 220-PR/TR/2011/8 (Repeal of Section 45(c) of the Goods and Services Tax Regulation)
© 2020 Maldives Inland Revenue Authority, Republic of Maldives.