Forms & Guides


  • 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
  • BPT return filing requirements for individuals and deemed partnerships
  • 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 16.1)
  • MIRA 304 BPT Return (Dhivehi) (Version 16.1)
  • 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
  • Taxation of Charitable Organisations
  • 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 15.1)
  • Objection and Appeal Guide (English)
  • How to fill in the MRTGS Remittance Request form (MIRA 906)
  • MIRAconnect User Guide
  • GST Food Guide (English)
  • Input Tax Guide
  • Guide to Zero-rated Goods and Services
  • MIRA 304 BPT Return (Dhivehi) (Version 16.1) - Fillable
  • Vaaru Card Application Form
  • Version 15.1 Instructions on Completing the Input Tax Statement (English)
  • Version 15.1 Instructions on Completing the Input Tax Statement (Dhivehi)
  • Version 15.3 Instructions on Completing the Output Tax Statement (English)
  • Version 15.3 Instructions on Completing the Output Tax Statement (Dhivehi)
  • Input Tax Statement (Version 15.1) - 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 16.1)
  • MIRA 114 Appointment of Tax Agents (English) (Version 15.2)
  • MIRA 304 BPT Return (English) (Version 16.1) - 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
  • MIRA 403 Payment Status Request Form
  • Circulars


  • 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
  • Tax Rulings


  • 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