Fifth amendment to the GST Act

Airport Taxes and Fees Act

Fifth amendment to the Employment Act

Eighth amendment to the Maldives Tourism Act

Fourth amendment to the GST Act

Seventh amendment to the Maldives Tourism Act

Sixth amendment to the Maldives Tourism Act

Third amendment to the GST Act

Second amendment to the GST Act

Fifth amendment to the Maldives Tourism Act

First amendment to the GST Act

Fourth amendment to the Maldives Tourism Act

Ninth amendment to the Export Import Act

Goods and Services Tax Act

Business Profit Tax Act

Second amendment to the Maldives Tourism Act

Tax Administration Act

Bank Profit Tax Act

Act Governing Duty Free Areas In Maldives

Export Import Act

Foreign Investment Act

Revenue Stamp Act

BPT return filing requirements for companies, partnerships and other persons except individuals and deemed partnerships, Tax Year 2018

BPT return filing requirements for individuals and deemed partnerships, Tax Year 2018

MIRA 103 Charitable Organizations Registration (English) - Fillable

Industry Tax Guide: Lease of Immovable Property (Dhivehi)

MIRA 109 Auditor Registration (English) - Fillable

MIRA 111 MIRAconnect Account Request (English) - Fillable

GST Registration - Social Housing Projects - Fillable

MIRA 306 BPT Return, Non-resident International Transport operators (Version 15.1)(English) - Fillable

MIRA 307 Application for Exemption under s.16 of the BPT Act (English) - Fillable

MIRA 403 Payment Status Request Form (Fillable)

MIRA 510 Payment of Zakat-al-mal (English) - Fillable

MIRA 510 Payment of Zakat-al-mal (Dhivehi) - Fillable

MIRA 901 Advance Rent Adjustment Form - Fillable

MIRA 902 Tax Clearance Application Form (English) - Fillable

MIRA 903 Notice of Objection (English) - Fillable

MIRA 904 Adjustment/Refund Request (English) - Fillable

MIRA 905 Request for Installment Plan (English) - Fillable

MIRA 907 Request for Information under the Right to Information Act (English) - Fillable

MIRA 910 Request for Fine Relief (English) - Fillable

MIRA 911 MTA Course Application (English) - Fillable

MIRA 913 Tax Return Amendment Request (English) - Fillable

MIRAconnect User Guide (Dhivehi)

Taxation of Charitable Organisations

Guide to Input Tax in relation to Capital Expenditure

Green Tax Guide - Dhivehi

MIRA 103 Charitable Organizations Registration (Dhivehi)

BPT return filing requirements for companies, partnerships and other persons except individuals and deemed partnerships, 2017

BPT return filing requirements for individuals and deemed partnerships, 2017

Information Sheet - Social Housing Projects (Online version)

Vaaru Card Application Form

Vaaru Card Board Resolution template

Information Sheet for Social Housing Projects

GST Registration - Social Housing Projects

Input Tax Statement (Version 15.1) - Online version

Input Tax Statement (Version 15.1)

How to complete the Information Sheet for Input Tax in relation to Capital Expenditure (version 18.1)

Information Sheet for Input Tax in relation to Capital Expenditure - Online version

MIRA 904 Adjustment/Refund Request (Dhivehi)

Guide to Taxpayer Registration

Guide to Time of Supply

GST Food Guide (Dhivehi)

MIRA 905 Request for Installment Plan (Dhivehi)

How to fill in the Airport Taxes and Fees Return (MIRA 530) and Information Sheet

Guide to Airport Service Charge and Airport Development Fee

Remittance Tax Guide

MIRA 913 Tax Return Amendment Request (Dhivehi)

MIRA 913 Tax Return Amendment Request (English)

Green Tax Information Sheet (Version 17.1)

BPT return filing requirements for companies, partnerships and other persons except individuals and deemed partnerships, 2016

BPT return filing requirements for individuals and deemed partnerships, 2016

Output Tax Statement (Version 16.1)

Airport Taxes and Fees Return

Airport Taxes and Fees Information Sheet

MIRA 305 BPT Return, Insurance Companies (Version 16.1) (English) - Fillable

Job Application Form (Dhivehi)

Guide to Naalu boat operators

How to complete the Output Tax Statement (version 16.1)

Industry Tax Guide: Lease of Immovable Property

Annual Report and Statement of Donations - Template

How to fill in the GST Registration Form (MIRA 105, Version 16.1)

MIRA 105 GST Registration - Fillable (Dhivehi)

MIRA 105 GST Registration - Fillable (English)

How to fill in the Remittance Tax Return (MIRA 520, version 16.2) and the Remittance Tax Information Sheet (version 16.2)

How to fill in the GST Return for General Goods and Services (MIRA 205, Version 16.1)

How to fill in the Statement of Interim Payment (MIRA 303, version 16.1)

How to fill in the Statement of Interim Payment for Transitional Accounting Periods (MIRA 308, version 16.1)

MIRA 520 Remittance Tax Return (English)

Remittance Tax Information Sheet

How to fill in the GST Return for Tourism Goods and Services (MIRA 206, Version 16.1)

MIRA 101 Taxpayer Registration (Dhivehi) - Fillable

MIRA 101 Taxpayer Registration (English) - Fillable

Statement of Interim Payment - Transitional Accounting Period (English) - Fillable

Statement of Interim Payment - Transitional Accounting Period (English)

MIRA 205 GST Return - General GST (English)(6%)(Version 16.1) - Fillable

MIRA 205 GST Return - General GST (Dhivehi)(6%)(Version 16.1) - Fillable

MIRA 206 GST Return - Tourism GST (English)(12%)(Version 16.1) - Fillable

MIRA 206 GST Return - Tourism GST (Dhivehi)(12%)(Version 16.1) - Fillable

MIRA 205 GST Return - General GST (English)(6%)(Version 16.1)

MIRA 205 GST Return - General GST (Dhivehi)(6%)(Version 16.1)

MIRA 206 GST Return - Tourism GST (Dhivehi)(12%)(Version 16.1)

MIRA 206 GST Return - Tourism GST (English)(12%)(Version 16.1)

MIRA 510 Payment of Zakat-al-mal (English)

MIRA 510 Payment of Zakat-al-mal (Dhivehi)

Industry Tax Guide: Tourist Guesthouses

MIRA 911 MTA Course Application (English)

Tax Guide for Foreigners Doing Business in the Maldives

MIRA 307 Application for Exemption under s.16 of the BPT Act (English)

MIRA 111 MIRAconnect Account Request (English)

MIRA 304 BPT Return (English) (Version 19.1)

MIRA 304 BPT Return (Dhivehi) (Version 19.1)

How to fill in the Taxpayer Registration form (MIRA 101, Version 16.1)

How to fill in the BPT Return for Insurance Companies (MIRA 305,Version 16.1)

Guide to Barter Transactions

Guide to Transitional Accounting Periods

Guide to Exempt Goods and Services

MIRA 902 Tax Clearance Application Form (Dhivehi)

Taxation of International Air Transportation Services

How to fill in the Green Tax Return (MIRA 501) and the Green Tax Information Sheet

How to fill in the Green Tax Return for Foreign Tourist Vessels (MIRA 502) and the Green Tax Information Sheet

Green Tax Guide

MIRA 501 Green Tax Return (English) (Version 16.2)

MIRA 502 Green Tax Return - Foreign Tourist Vessels (English) (Version 16.1)

Green Tax Information Sheet (Version 15.2)

MIRA 910 Request for Fine Relief (Dhivehi)

MIRA 910 Request for Fine Relief (English)

Input Tax Statement (Version 18.1)

Objection and Appeal Guide (English)

How to fill in the MRTGS Remittance Request form (MIRA 906)

MIRAconnect User Guide

GST Food Guide (English)

Guide to Zero-rated Goods and Services

MIRA 304 BPT Return (Dhivehi) (Version 19.1) - Fillable

How to complete the Input Tax Statement (version 18.1)

Input Tax Statement (Version 18.1) - Online Version

Output Tax Statement (Version 15.3)

Online payment guide

Guide to Audit

MIRA 301 Withholding Tax Return (Version 16.1) - Fillable

Guide to Currency and Exchange Rate

MIRA 301 Withholding Tax Return (Version 16.1)

MIRA 301 Version 15.1 Instructions on Completing the WHT Return (English)

MIRA 113 Version 14.1 Instructions on Completing the Tax Agent Registration Form (English)

MIRA 114 Version 15.1 Instructions on Completing the Appointment of Tax Agent Form (English)

MIRA 305 BPT Return, Insurance Companies (Version 16.1) (English)

MIRA 306 BPT Return, Non-resident International Transport operators (Version 15.1)(English)

How to fill in the BPT Return (MIRA 304, version 19.1)

MIRA 114 Appointment of Tax Agents (English) (Version 15.2)

MIRA 304 BPT Return (English) (Version 19.1) - Fillable

Guide to the Third Amendment to the GST Act

MIRA 905 Request for Installment Plan (English)

MIRA 103 Version 12.1 Instructions on Completing the Registration of Charitable Organizations (English)

How to fill in the Deregistration form (MIRA 106, Version 17.1)

MIRA 907 Request for Information under the Right to Information Act (Dhivehi)

MIRA 207 Version 12.1 Instructions on Completing the Change of Taxable Period and Accounting Basis (English)

Record Keeping Guide

Guide to GST on Telecommunication and Courier Services

MIRA 907 Request for Information under the Right to Information Act (English)

MIRA 113 Tax Agent Registration (English)- Fillable

MIRA 114 Appointment of Tax Agents (English) (Version 15.2) - Fillable

MIRA 113 Tax Agent Registration (English)

MIRA 904 Adjustment/Refund Request (English)

MIRA 404 Payment Form

Penalties under the GST and BPT Acts

Objection and Appeal Guide (Dhivehi)

MIRA 303 Statement of Interim Payment (English) - Fillable

MIRA 303 Statement of Interim Payment (Dhivehi) - Fillable

MIRA 303 Statement of Interim Payment (Dhivehi)

MIRA 303 Statement of Interim Payment (English)

MIRA 903 Notice of Objection (English)

MIRA 106 Deregistration (English)

MIRA 106 Deregistration (Dhivehi)

MIRA 105 GST Registration (English)

MIRA 105 GST Registration (Dhivehi)

MIRA 101 Taxpayer Registration (Dhivehi)

MIRA 101 Taxpayer Registration (English)

MIRA 903 Instructions on Completing the Notice of Objection (Dhivehi)

MIRA 902 Tax Clearance Application Form (English)

MIRA 903 Instructions on Completing the Notice of Objection (English)

MIRA 109 Auditor Registration (English)

MIRA 903 Notice of Objection (Dhivehi)

MIRA 207 Change of Taxable Period and Accounting Basis (English)

MIRA 207 Change of Taxable Period and Accounting Basis (Dhivehi)

GST Record-Keeping Booklet

MIRA 901 Advance Rent Adjustment Form

MIRA 401 Work Visa Fee Payment Form

MIRA 401 Work Visa Fee Payment Form (Fillable)

MIRA 103 Charitable Organizations Registration (English)

MIRA 403 Payment Status Request Form

Revised MIRA 304 (BPT Return) - English

Revised MIRA 304 (BPT Return) - Dhivehi

GST on sanitary napkins, tampons, menstrual cups and other such products (English)

GST on sanitary napkins, tampons, menstrual cups and other such products (Dhivehi)

Revised MIRA 304 (Dhivehi)

Revised MIRA 304 (English)

Submission of Output Tax Statement (English)

Submission of Output Tax Statement (Dhivehi)

Changes to Input Tax Statement (English)

Changes to Input Tax Statement (Dhivehi)

Payment of GST on transactions entered into by Government Institutions

Submission of information of input tax in relation to capital expenditure (English)

Submission of information of input tax in relation to capital expenditure (Dhivehi)

Registration of foreigners conducting business activities in the Maldives (English)

Registration of foreigners conducting business activities in the Maldives (Dhivehi)

Advising taxpayers to be vigilant about people without tax agent license providing services within the scope of work of licensed tax agents

Drawing Competition 2017

Submission of Output Tax Statement (Dhivehi)

Submission of Output Tax Statement (English)

Changes to Green Tax Information Sheet (English)

Changes to Green Tax Information Sheet (Dhivehi)

Registration of individuals and “deemed partnerships” with MIRA

Amendments to the Remittance Tax Regulation (English)

Amendments to the Remittance Tax Regulation (Dhivehi)

Important information for businesses importing goods into the Maldives (Dhivehi)

Important information for businesses importing goods into the Maldives (English)

Revised Output Tax Statement (Dhivehi)

Revised Output Tax Statement (English)

Mandatory online filing of general sector GST return (Dhivehi)

Mandatory online filing of general sector GST return (English)

Submission of Output Tax Statement (Dhivehi)

Submission of Output Tax Statement (English)

Withholding tax on booking commission (Dhivehi)

Withholding tax on booking commission (Enlgish)

Charging Remittance Tax on cash withdrawals abroad (Dhivehi)

Charging Remittance Tax on cash withdrawals abroad (English)

GST registration of business activities situated within the premises of tourist hotels and tourist guesthouses (English)

GST registration of business activities situated within the premises of tourist hotels and tourist guesthouses (Dhivehi)

Remittance Tax

Mandatory online filing and payment of TGST and WHT (English)

Mandatory online filing and payment of TGST and WHT (Dhivehi)

Charging Green Tax from 1 October 2016 (English)

Charging Green Tax from 1 October 2016 (Dhivehi)

Revised MIRA 205 and MIRA 205 (English)

Revised MIRA 205 and MIRA 206 (Dhivehi)

Use of Logo by Online Businesses (English)

Use of Logo by Online Businesses (Dhivehi)

Output Tax Statement (English)

Output Tax Statement (Dhivehi)

Submission of Green Tax Information Sheet (English)

Submission of Green Tax Information Sheet (Dhivehi)

Details of software used for different purposes (English)

Details of software used for different purposes (Dhivehi)

Circular to remind to pay company fee of 2015

Mandatory online filing and payment for large taxpayers (English)

Mandatory online filing and payment for large taxpayers (Dhivehi)

Charging Green Tax from 1 November 2015 (Dhivehi)

Charging Green Tax from 1 November 2015 (English)

Information Sheet (English)

Information Sheet (Dhivehi)

Green Tax (English)

Green Tax (Dhivehi)

Following circulars issued by MIRA (Dhivehi)

Payment of GST on Transactions made by State Owned Enterprises (Dhivehi)

Drawing and Photography competition deadline extension

Filing tax returns and making payments via MIRAconnect (English)

Filing tax returns and making payments via MIRAconnect (Dhivehi)

MIRAconnect Statement Portal (English)

MIRAconnect Statement Portal (Dhivehi)

Circular – Drawing and photography competition

Circular - Changes to Input Tax Statement and Output Tax Statement (English)

Circular - Changes to Input Tax Statement and Output Tax Statement (Dhivehi)

Output Tax Statement (English)

Output Tax Statement (Dhivehi)

Revised MIRA 301 (Withholding Tax Return) (English)

Revised MIRA 301 (Withholding Tax Return) (Dhivehi)

Exemption from submitting tax invoices (Dhivehi)

Exemption from submitting tax invoice (English)

Submission of Information Sheet (Dhivehi)

Submission of Information Sheet (English)

Revised MIRA 205 (General Goods and Services) (Dhivehi)

Revised MIRA 205 (General Goods and Services) (English)

Registration of Staff Shops in the General GST Sector

Abolishment of 'Bed Tax' (English)

Abolishment of “Bed Tax” (Dhivehi)

Change of rate of tourism sector GST on 1 November 2014 (English)

Change of rate of tourism sector GST on 1 November 2014 (Dhivehi)

Audit of Financial Statements for the Tax Year 2013 (English)

Audit of Financial Statements for the Tax Year 2013 (Dhivehi)

Reinstatement of 'Bed Tax' (English)

Reinstatement of 'Bed Tax' (Dhivehi)

Payment of GST on Transactions made by Government and State Authorities

Agreements that include provisions relating to tax signed by State institutions and government authorities

Revised GST Returns (English)

Revised GST Returns (Dhivehi)

Councils Tax Obligations

Expiry of the relief given on charging GST on agreements entered into prior to the ratification of GST Act (Dhivehi)

Expiry of the relief given on charging GST on agreements entered into prior to the ratification of GST Act (English)

Requesting for Details of GST Paid by Government Offices & Ministries

Payment of GST on Transactions made by Government and State Authorities

Uninhabited Agricultural Island Lease for the year 2012 (Varuvaa)

Policy on Providing Relief to Resorts and Hotels under Construction

BPT Interim Payment 2011

Change of GST Rate

Request for Room Rates

Payment of Tourism Tax and Submission of Tourism Tax Sheet

Important differences between T-GST and GST

Public Finance Circular 2011/07

Exemption from Submitting Tax Invoices

T-GST Awareness Programs

Information session on Tax Return Form

MIRA 201 (Instructions)

Implementation of T-GST from 01 January 2011

Basis for Tax Calculation and Taxable Period

T-GST Single Registration

T-GST Registration

Informing MIRA about temporary/permanent closure of the Tourist Establishments

Clarification on T-GST Treatment

Tax Ruling: T-GST 2

Request for T-GST Related Information

Circular on Revised T-GST Return

Authorized Signatories For T-GST Returns

Input Tax Statement

Annex to Circular No 220-AA-2011-09

Second amendment to the Enforcement Policy

Policy on Relieving Fines of Small Businesses as an Amnesty

First amendment to the Enforcement Policy

Enforcement Policy

Ran Laari Award

Policy on Providing Relief to Resorts and Hotels Under Construction

First amendment to the Tax Ruling TR-2018/B65

Mandatory online payment of taxes

First amendment to the Tax Ruling TR-2018/B64

Fifth amendment to the Tax Ruling TR-2015/G23

Twenty-fourth amendment to the Goods and Services Tax Regulation

Approved banks and financial institutions

Mandatory online filing of general sector GST return

Fifteenth amendment to the Business Profit Tax Regulation

Employment under a contract of service

Thin capitalization

Second amendment to the Online Filing and Payment Regulation

Mandatory online filing of BPT return

Submission of financial statements and appointment of auditors

Registration of construction work carried out for Government social housing schemes

Twenty-third amendment to the Goods and Services Tax Regulation

Fourth amendment to the Tax Ruling TR-2015/G23

First amendment to the Tax Ruling TR-2013/B25

First amendment to the Online Filing and Payment Regulation

Twenty-second amendment to the Goods and Services Tax Regulation

Twenty-first amendment to the Goods and Services Tax Regulation

Mandatory online filing of general sector GST return

Fourteenth amendment to the Business Profit Tax Regulation

Twentieth amendment to the Goods and Services Tax Regulation

Thirteenth amendment to the Business Profit Tax Regulation

Date of effect of certain provisions of the Tax Ruling TR-2017/B56

Amending tax returns

Registration of individuals and “deemed partnerships” under the Tax Administration Act

Twelfth amendment to the Business Profit Tax Regulation

Submission of financial statements and appointment of auditors

Eleventh amendment to the Business Profit Tax Regulation

First amendment to the Remittance Tax Regulation

Mandatory online filing of general sector GST return

First amendment to the Tax Ruling TR-2016/G33

Registration of “deemed partnerships” under the Tax Administration Act

Nineteenth amendment to the Goods and Services Tax Regulation

Third amendment to the Tax Ruling TR-2015/G23

Second amendment to the Tax Ruling TR-2014/B38

Third amendment to the Tax Administration Regulation

Remittance Tax on cash withdrawals abroad

Mandatory online filing and payment of Withholding Tax and tourism sector GST

Tenth amendment to the Business Profit Tax Regulation

First amendment to the Green Tax Regulation

Eighteenth amendment to the Goods and Services Tax Regulation

Transfer of imported goods

Seventeenth amendment to the Goods and Services Tax Regulation

Second amendment to the Tax Ruling TR-2015/G23

First amendment to the Tax Ruling TR-2015/B43

Places established on tourist establishments

First amendment to the Tax Ruling TR-2014/B38

First amendment to the Tax Ruling TR-2015/B49

Incorporation of business carried on through a permanent establishment

Second amendment to the Tax Administration Regulation

Sixteenth amendment to the Goods and Services Tax Regulation

First amendment to the Tax Administration Regulation

Fifteenth amendment to the Goods and Services Tax Regulation

First amendment to the Tax Agents Regulation

Submission of financial statements and appointment of auditors

Penalties for non-compliance with the GST Act and Regulation

Central management and control

Effect of change of accounting period

Fourteenth amendment to the Goods and Services Tax Regulation

Ninth amendment to the Business Profit Tax Regulation

GST treatment of agency commission

First amendment to the Tax Ruling TR-2015/G23

Mandatory online filing and payment for large taxpayers

Amending GST returns

Amending BPT returns and withholding tax returns

Thirteenth amendment to the Goods and Services Tax Regulation

Eighth amendment to the Business Profit Tax Regulation

Application for exemption under section 16 of the Business Profit Tax Act

Submission of documents during the process of an objection review

Clarification on section 4 of the Business Profit Tax Act

Documents to be submitted with GST return

Twelfth amendment to the Goods and Services Tax Regulation

Seventh amendment to the Business Profit Tax Regulation

Transfer of capital assets within a group of companies

Submission of financial statements and appointment of auditors

Charitable organizations

Domestic air transportation services supplied to Maldivian citizens and supplies to employees at tourist establishments

Change of rate of tourism sector goods and services tax on 1 November 2014

Determining the date on which a payment subject to withholding tax is made

Using the new TIN on tax invoices

Sixth amendment to the Business Profit Tax Regulation

First amendment to the Tax Ruling TR-2012/G8

Imposition of GST on immovable property

Eleventh amendment to the Goods and Services Tax Regulation

Tenth amendment to the Goods and Services Tax Regulation

Registration of individuals under the Tax Administration Act

Application for exemption under section 16 of the Business Profit Tax Act

GST implications of a reduction in the consideration payable by a customer to a supplier

Goods and Services Tax: Ninth amendment to the Goods and Services Tax Regulation

Eighth amendment to the Goods and Services Tax Regulation

Effect of change of accounting period (Revised)

Effect of change of accounting period

Claiming input tax under the Tourism Goods and Services Tax Act

Exemption from financial statement requirements when all income is subject to withholding tax

Fifth amendment to the Business Profit Tax Regulation

Application of section 6 of the Business Profit Tax Act where the residence status of the recipient of a payment has not been established

Calculation of taxable profits of non-resident airline and shipping operators

Fourth amendment to the Business Profit Tax Regulation

Submission of financial statements and appointment of auditors (Revised)

Penalties for offences under the Business Profit Tax Act (Revised)

Scope of section 6(a)(4) of the Business Profit Tax Act

Seventh amendment to the Goods and Services Tax Regulation

Sixth amendment to the Goods and Services Tax Regulation

Application for exemption under section 16 of the Business Profit Tax Act

Change of rate of tourism sector goods and services tax on 1 January 2013

Appointment of auditors by auditors registered with the MIRA

GST treatment of agency relationships

Companies and partnerships in the process of liquidation.

Penalties for offences under the Business Profit Tax Act

Payment of the second interim payment together with the final payment

Fifth amendment to the Goods and Services Tax Regulation

Payment of the first interim payment for the tax year 2012 on installment basis

Companies and partnerships in the process of liquidation

Treatment of dividend income

Deadline for making the final payment for the tax year 2011 and the first interim payment for the tax year 2012

Realized and unrealized gains and losses

Interim payment for the tax year 2012

Calculation of taxable profits of a permanent establishment in the Maldives

Immovable property developed by a person other than its owner

Third amendment to the Business Profit Tax Regulation

Fourth amendment to the Goods and Services Tax Regulation

Deadline for filing the tax return and making the final payment for tax year 2011 (Revised)

Withholding tax and income subject to business profit tax

Third amendment to the Goods and Services Tax Regulation

Commencement of collection of tax

Services supplied by a director, partner, trustee or member of a body of persons

Charitable organizations

Valuation of assets at commencement date

Submission of financial statements and appointment of auditors

International accounting standards acceptable to the MIRA

Deadline for filing the tax return and making the final payment for tax year 2011

Business Profit Tax: Approved banks and financial institutions

Contracts not subject to Goods and Services Tax

Extension of registration deadline for S.100(a) contracts

Registered Pharmacies

Deduction in respect of remuneration payable to relatives of sole proprietors

Interim Payment of Business Profit Tax

Repeal of Section 45(c) of the Goods and Services Tax Regulation

Registration Deadline for S.100(a) Contracts

Approved Banks and Financial Institutions

Change of Rate of Goods and Services Tax on 1 January 2012

Extension to the Period of Relief Granted to Persons Maintaining Documents without the Use of Software

Quarterly Taxable Period

Application Section 100(a) of the Goods and Services Tax Regulation

GST Treatment of Excess Baggage Tickets

Tax Ruling: T-GST 2 [Statement of Input Tax]

Tax Ruling: T-GST I

Tax Sheet Format