Frequently Asked Questions

1 - What are the taxes and fees collected under the Airport Taxes and Fees Act?

Airport Service Charge (ASC) and Airport Development Fee (ADF) are the taxes and fees collected under the Airport Taxes and Fees Act (Law Number 29/2016) which was ratified on 7 December 2016.

2 - What is Airport Service Charge (ASC)?

ASC is levied on passengers departing from the Maldives from an airport in the Maldives, at a rate of USD 25 per foreign passenger and USD 12 per Maldivian passenger. ASC is now collected under the Airport Taxes and Fees Act, after repealing the previous law (Law Number 71/78) on collecting Airport Service Charge.

3 - What is Airport Development Fee (ADF)?
In addition to the ASC, ADF will be levied on passengers departing from Velana International Airport on or after 1 May 2017. It is also levied pursuant to the Airport Taxes and Fees Act, at a rate of USD 25 per foreign passenger and USD 12 per Maldivian passenger
4 - What are the exemptions that apply to ASC?

Persons with diplomatic immunity, transit passengers and children under the age of 2 are exempt from ASC.

5 - What are the exemptions that apply to ADF?
Only persons with diplomatic immunity are exempt from ADF.
6 - How is ASC and ADF collected from passengers?
For scheduled flights, the airlines are responsible for collecting ASC and ADF from their passengers. In all other cases, such as for chartered fights and private jets, the operator of the respective airport is responsible for collection of ASC and ADF. Normally, ASC and ADF would be included in the ticket price.
7 - How is the age of children determined to see whether they are exempt from ASC?
A child would be exempt from ASC, if the child’s ticket originates from a point inside the Maldives, and the child was less than 2 years old on the date departure from the Maldives. If a child’s ticket originates from a point outside the Maldives, the child would be exempt from ASC only if the child was less than 2 years old on the date of departure from the point of origin.
8 - In which currency should ASC and ADF are paid to MIRA?
ASC and ADF must be paid to MIRA in USD irrespective of the currency in which they were collected from the passengers.
9 - What are the records that must be kept by persons registered for ASC and ADF?
In addition to the records required by Tax Administration Act and Tax Administration Regulation, persons registered for ASC and ADF must maintain sufficient records to enable MIRA to ascertain that amount of tax declared is correct. The records must be maintained for a period of not less than 5 years commencing from the end of the tax year to which the records relate. Specific business records related to ASC and ADF that must be maintained include, but are not limited to, invoices sent to various parties to collect ASC and ADF receivable, receipts for payments received, written correspondence relating to collection of payments, and flight manifest.
1 - What is the rate of GST for communication services?

If provided by a tourism sector activity, the rate is 12%; otherwise 6%.

2 - Which communication services are subject to GST?

All communication services except for postal services provided by a postal service provider registered with the relevant

Government authority or State institution. Exempt “postal service” however does not include courier service.

3 - Are prepaid recharge services such as recharge vouchers, “Reload” and “Raastas” subject to GST?

Yes, GST will be charged from phone cards including “Reload” and “Raastas” as well.

4 - Is internet service subject GST?

Yes, GST will be charged from internet bills.

5 - Is internet service provided by a cybercafé subject to GST?

Yes, GST will be charged from internet services provided by a cybercafé.

6 - Are services like “MyTones” and “Prayer Alert” subject to GST?

Yes, GST will be charged from services like “MyTones” and “Prayer Alert”.

7 - Are SMS packages subject to GST?

Yes, GST will be charged from SMS packages.

8 - Are internet packages subject to GST?

Yes, GST will be charged from internet packages.

9 - Is GST applicable on Zakat paid through prepaid SMS?

No, GST will not be charged on Zakat contributions.

10 - Is GST applicable on the service, when a customer of Ooredoo or Dhiraagu obtains a telecommunication service from Ooredoo or Dhiraagu while overseas?

Yes, GST applies as the service is considered to have been supplied in the Maldives.

11 - Is GST applicable on the service, when a customer of a foreign (non-resident) telecom operator uses roaming services in the Maldives?

No, GST does not apply as the service is considered as an export.  Exported services are zero-rated.

12 - What is the “time of supply” for prepaid cards and electronic vouchers?

The normal time of supply rule applies, i.e. the time of supply is the time when a tax invoice for a prepaid card or voucher is issued

or when payment is made, whichever comes earlier.

13 - What is the pricing policy for phone cards sold by shops?

Prices of phone cards must be displayed exclusive of GST, and a notice indicating that GST will be added on top of the displayed pricemust be prominently displayed.

14 - Do the prices of telecommunication services need to be displayed inclusive of GST?

Prices of telecommunication services may be displayed exclusive of GST, and a notice indicating that GST will be added on top of the displayed price must be prominently displayed.

15 - Is the commission received by the phone card distributors subject to GST?

Yes, GST is charged on the commissions received by phone card distributors

16 - Are internet services provided by resorts or guest houses subject to GST?

Yes, GST will be charged at the tourism sector GST rate.

17 - Can a Person who is not registered for GST charge GST on recharge services such as recharge vouchers, “Reload” and “Raastas”?

Only Persons registered with MIRA for GST can charge GST

18 - How is GST charged from “Reload” and “Raastas”?

When a customer requests for a top-up via Reload or Raastas, the amount charged from the customer must be entered into the vendor’s phone without any additions or deductions. The GST amount will be automatically deducted by the system, and the customer will get the credit worth of the remaining amount.

For example: If a customer pays MVR 10 for a top-up via Reload or Raastas, the vender should enter MVR 10 into the vendor’s phone. Customer will get MVR 9.43 as the credit while MVR 9.43 is deducted from the vendor’s credit.

19 - Why is the amount credited as “Reload” or “Raastas” less than the amount paid to shop?

Because the amount credited after a top-up via Reload or Raastas is the amount remaining after deducting the GST from the amount customer paid.

20 - How do I compute the amount deducted as GST?

Under GST Regulation and Consumer Protection Law, if a customer asks for a receipt, the Reload or Raastas vendor must

provide one to the customer. The amount deducted as GST would be shown on the receipt.

21 - How do I calculate the amount that would be credited to my phone after a top-up via a “Reload” or “Raastas”?

Divide the amount paid to the vendor by 1.06

For example: If a customer pays MVR 20 for a top via Reload, dividing 20 by 1.06 gives 18.87. This is the amount that would

be credited to the customer’s phone. 

22 - Is GST applicable to Reload or Raastas services provided by all businesses?

GST is applicable to top-up services provided by all businesses registered for GST

23 - Will the cost of “Reload” or “Raastas” be higher if I top-up from a GST registered vendor?

The cost of Reload and Raastas will be the same in all businesses.

1 - Which form has to be submitted to register for BPT?

MIRA 101 (Taxpayer Registration)

2 - What is the minimum documentation requirement for an individual to register for BPT?
  • a copy of the ID of the legal owner
  • a copy of trade permit/operating license/registry
  • if a responsible person is to be appointed, the ID of the responsible person
3 - What is the minimum documentation by a legal entity such as a company or partnership to register for BPT?
  • a copy of the ID of the Managing Director/Managing Partner
  • a copy of Company or Partnership Registration Certificate
  • if a responsible person is to be appointed, the ID of the responsible
  • a board resolution
4 - Is it compulsory to register a bank account with MIRA?

No, it is not compulsory to register a bank account. However, if a taxpayer wants to pay by cheque, a bank account must be registered.

Bank account registration can be done whenever the taxpayer wishes by submitting MIRA 101.

5 - What are the additional documents required if I am registering my bank account with MIRA?

A copy of a bank statement or any other such document from the bank showing the name of the account holder and the account number.

6 - Can I register third party bank accounts?

Yes, you may register a third party account to make payments by cheque to MIRA provided that you submit following documents.

  • a letter of consent from the account holder granting you the permission to register his/ her account with MIRA
  • a copy of a bank statement or any other such document from the bank showing the name and account number of the account holder.
7 - What are the documents to be submitted under BPT for each tax year?
  • Interim Payment Statement, MIRA 303 (twice in a year)
  • BPT Return, MIRA 304
8 - Do individuals have to submit their BPT Returns?

An individual has to file BPT Return if:

  • Gross Income exceeds MVR 1,000,000; or
  • Taxable Profit exceeds MVR 500,000
9 - Do individuals have to submit their Interim Payment Statement?

Only if they are liable to submit the BPT Return.

10 - What is “Taxable Profit”?

It is the profit figure that you arrive at, after subjecting your income to the adjustments/deductions set forth in the BPT Act/Regulation/Rulings.

11 - Do persons other than individuals have to submit BPT Return and Interim Payment Statements?

Persons other than individuals are liable to file BPT Return and Interim Statements, regardless of their income levels.

12 - What is an Interim Payment Statement?

It is a declaration of the amount of BPT that has to be paid for the current tax year, which entirely depends on the amount of tax you have paid in the previous tax year. An interim payment is equal to half of the amount of tax payable for the previous tax year.

However, if it is your first tax year, Interim Payment Statement should be based on your expected income for that year.

13 - What are the Financial Statements I have to submit if I follow cash basis of accounting?

Along with the BPT Return, you will have to submit;

  • Income statement (Profit and Loss account)
  • Notes to the Financial Statements
14 - What criteria must be met to use cash basis of accounting?

Annual gross income must not exceed MVR 10 million.

15 - What are the documents that I have to submit if I follow accrual basis of accounting?
  • Income statement (Profit and Loss account)
  • Statement of Financial Position (Balance Sheet)
  • Statement of Cash Flows (Cash Flow Statement)
  • Statement of Changes in Equity
  • Notes to the Financial Statements
  • Directors’ Report
  • Auditors report
16 - Do I have to audit my financial statements?

Only if your gross income exceeds MVR 10 million in the given tax year

17 - What are the expenses that I can deduct for tax purposes?

Generally, all business related expenses can be deducted, except for those expenses which are capped or not allowed by the BPT Act/Regulation/Rulings.

18 - Which form has to be submitted for BPT Return?

MIRA 304 (BPT Return)

19 - Which form has to be submitted for Statement of Interim Payment?

MIRA 303 (Interim Payment Statement)

1 - Which form has to be submitted to register for GST?

MIRA 105. If you have not already registered for BPT, then both MIRA 101 and MIRA 105 must be submitted

2 - Which form has to be submitted for GST Return for the General Sector?

MIRA 205 (GST Return)

3 - Which form has to be submitted for GST Return for the Tourism Sector?

MIRA 206 (GST Return)

4 - What are the documents to be attached to GST Return if claiming input tax?

Input Tax Statement

5 - What is the correct version of the form that has to be used for GST Return?

All taxpayers are required to submit version 16.1 of GST Returns and version 15.1 of Input Tax Statement.

6 - What is the deadline for filing GST Return and making the payment?

 28th day of the month following, the end of the taxable period.

 (For example: if you are filing your Returns quarterly, then your GST Return for January, February and March is due on 28 April).

7 - If the GST Return and payment deadline falls on a public holiday, what would be new deadline?

If the deadline falls on a holiday, the deadline is extended automatically to the next working day.

8 - Can anyone sign on the declaration in the GST Return?

No. It must be signed by the legal owner or by one of the authorized signatories registered with MIRA.

9 - What is the current GST Rate?

GST rate is at 6% for the General sector, and 12% for the Tourism Sector.

10 - When is it mandatory for me to register for GST?
  • If you provide tourism goods/services; or
  • If you hold an import licence; or
  • If your taxable sales for the past twelve months have exceeded MVR 1 million; or
  • If your taxable sale for the next twelve months are expected to exceed MVR 1million
11 - What if I don’t meet the criteria for mandatory GST registration? Can I still register for GST?

Yes. You can still register for GST voluntarily.

12 - How should I display prices in my business premises?

You must display the prices inclusive of GST. The price that is displayed or quoted on price tag must be the price that the customer pays for the

good at the time of payment.

13 - How should I display prices if I charge a “service charge” from my customers?

You may quote the prices exclusive of GST provided that you give sufficient instructions to your customers on how to calculate the final price.

E.g. if you run a café and charge service charge, you can quote the prices exclusive of GST in your menu, provided that you include a note

which states that the service charge and GST will be charged at the applicable rates.

14 - Do I have to file GST return even if there were no sales and my business was closed down temporarily for renovation?

Yes, you will have to file GST Return for all taxable periods, irrespective of whether or not any business activities were carried out during that

period.

 

15 - What is “Time of Supply”?

Time of supply for a transaction is the date on which the invoice is issued for the transaction or the date on which the payment is made for

the transaction, whichever comes earlier.

16 - What is the purpose of determining the “Time of Supply”?

To determine the taxable period in which the transaction must be accounted for, for GST purposes.

1 - What is WHT?

Withholding Tax (WHT) is a tax that you must deduct from payments made to non-residents for particular services and the use of certain assets.

You pay the tax that you deduct to the Maldives Inland Revenue Authority (MIRA).

2 - What are the requirements to deduct WHT?

Two conditions must be met before you are required to deduct WHT from payments that you make to other businesses. They are:

  • The payment must be made to a non-resident; and
  • The payment must be for a purpose specified in section 6 of the BPT Act
3 - What is the rate of WHT?

WHT is charged at the rate of 10% from the total amount subject to WHT.

4 - Who is exempt from paying WHT?
  • Individuals who do not carry on any business

  • Government

5 - What is the form that has to be submitted to declare WHT?

MIRA 301 (WHT Return)

6 - When do I submit the WHT Return and Payment to MIRA?

By the 15th of the month following the month in which the WHT was liable to be deducted.

7 - Do I have to file any document along with the WHT Return?

No

8 - When WHT is paid to MIRA, do I get a document from MIRA?

MIRA will supply you with a WHT Certificate stating the amount of WHT that you have withheld from the payments to the non-resident.

You must send this certificate to the non-resident.

9 - What currency do I use to pay WHT to the MIRA?

WHT must be paid in Rufiyaa.

1 - What is Green Tax?

Green Tax is a tax is payable by tourists who stay in tourist resorts, tourist hotels, tourist vessels and tourist guesthouses operated in the Maldives 

 

2 - Who are “tourists”?

Tourists are persons other than Maldivians, who do not hold a “resident permit”.

3 - What is a “resident permit”?

It is a permit issued by the Department of Immigration and Emigration to allow a foreign national to stay in the Maldives other than as a tourist

4 - When did Green Tax become effective?

Green Tax became effective on 00:00 hours of 1 November 2015. Green Tax from tourist guesthouses will become effective on 00:00 hours of 1 October 2016.

5 - What is the rate of Green Tax?

Green Tax is payable at the rate of 6 United States Dollars per day of stay from tourist resorts, tourist hotels and tourist vessels, and 3 United States Dollars per day of stay from tourist guesthouses.

6 - What are the types of tourist establishments that come under Green Tax?

Green tax is only applicable to tourist resorts, tourist hotels, tourist vessels and tourist guesthouses. Tourist vessels include foreign tourist vessels that come to Maldives. 

7 - What are “Foreign Tourist Vessels”?

Foreign Tourist Vessels are those tourist vessels which are not registered in the Maldives but come to the Maldives under the “Permit for Foreign Tourist Vessels to Cruise and Harbor in the Maldives”. Under the Green Tax Regulation, the local agent appointed by such vessels under Maldives Tourism Act is responsible for obligations with respect to Green Tax.

8 - Is Green Tax applicable to tourist guest houses?

Yes, starting from 1 October 2016, tourist guesthouses must charge Green Tax

9 - Does Green Tax apply to Maldivians and resident permit holders

No, Green Tax only applies to tourists staying in a tourist resort, tourist hotel, tourist vessel or tourist guest house.

10 - Who is responsible for collecting and paying Green Tax?

The operator of the establishment is responsible for collecting and paying Green Tax to MIRA. Operator is the person under whose name the Operating License is issued.

11 - How do I register for Green Tax?

Tourist resorts, tourist hotels, tourist vessels and tourist guesthouses will be automatically registered for Green Tax, in the name of the Operating License holder, from the date on which the Ministry of Tourism issues the Operating License. Guesthouses already in operation as of 30 September 2016 will be registered automatically from 1 October 2016, and the operator will be informed by MIRA as such.

12 - Do I need to display the Green Tax Registration Certificate at the business premises?

Yes, Green Tax Registration Certificate must be displayed at the business premises.
 

13 - How are foreign tourist vessels registered for Green Tax?

On behalf of the foreign tourist vessel, we will register the local agent for Green Tax

14 - What is the “12-hour rule”?

Computation of Green Tax for the 24-hour block during which the guest checks out is based on the 12-hour rule. If the tourist spent 12 hours or more at the establishment during that 24-hour block, then that block will be considered as a taxable day (for which $6 must be charged as Green Tax from resorts, hotels and vessels, and $3 if it is a guest house); if not, Green Tax is not payable for that block

15 - How is the Green Tax liability computed for the stay over guests?

When computing Green Tax liability for stay over guests, normal 12-hour rule applies. However, for the 24-hour block which falls to two months, it must be decided whether Green Tax for that block is paid in month 1 or month 2.If the tourist spent 12 hours or more at the establishment from the beginning of that block until 23:59 hours of the last day of month 1, Green Tax for that block must be paid in month 1; if not, it must be paid in month 2 if that block is considered as a taxable day under the 12-hour rule.

16 - What are ‘check-in’ and ‘check-out’ times?

For the purpose of Green Tax, the check-in time is the time the person is officially recorded as a guest staying at the establishment, and the check-out time is the time the person is officially recorded as having checked out of the establishment

17 - Does Green Tax apply to tourists staying for free or on complimentary basis?

Yes, tourists staying for free or on complimentary basis must pay Green Tax.

18 - Does Green Tax apply to infants?

Yes, infants with tourist visas must pay Green Tax. This would be the case even if the infant does not carry a separate passport.

19 - Does Green Tax apply to flight crew?

No, flight crew enter the Maldives under a General Declaration (GD) and are not considered as tourists, hence Green Tax must not be charged from flight crew.

20 - Does Green Tax apply to crew on board foreign tourist vessels?

No, crew members on board a foreign tourist vessel enter the Maldives under “crew visa” and are not considered as tourists, hence crew members are not required to pay Green Tax.

21 - What happens if the tourist checks outs from a tourist establishment and then checks in back to the same establishment?

If the guest check outs and checks in again within 12 hours, Green Tax must be computed assuming that the guest did not check out.

22 - How do I file Green Tax Return?

The Green Tax Return must be filed and the payment of Green Tax must be made monthly, on or before 28th of the following month, through MIRA’s online portal MIRAconnect. When the “Information Sheet” is uploaded to the portal, the Green Tax Return would get filled automatically. Unlike for the other taxes, the Information Sheet and Green Tax Return can only be submitted online, unless under exceptional circumstances.

23 - What is the deadline for filing the Green Tax return and making the payment?

Green Tax return must be filed and payments must be made monthly. The deadline to file the return and making the payment is 28th of the following month

24 - What is the “Information Sheet”?

Information Sheet is a document containing information about all the guests who stayed at the establishment during the period. It is prepared in a format prescribed by MIRA and must be submitted to MIRA along with the Green Tax Return. Since the Information Sheet and the return are to be submitted online through MIRAconnectPlus, when the Information sheet is uploaded, the Green Tax return would get filled automatically. Format of the Information Sheet and Instructions on filling in the Information Sheet are also available from our website

25 - What are the rules if I want to amend a Green Tax return already submitted?

You may amend the return within 12 months. The amended return must be accompanied by an explanation and supporting documents. In case the liability in the amended return is lower, the return will be subject to a review before it is accepted. Otherwise, it is accepted without a review.

26 - What are the additional documents required with the Green Tax return?

Only the “Information Sheet” is required with the Green Tax return

27 - Can I include the Green tax amount in a tax invoice raised under the GST Act?

You may include the amount of Green Tax in your invoices. However, GST must not be charged on Green Tax.

28 - How do I deal with Green Tax charged in violation of the law?

Green Tax charged in violation to the law must be paid to MIRA, unless it is refunded back to the customer.

29 - What are the records that must be kept by establishments registered for Green Tax?

Proper business records must always be maintained as per the Tax Administration Act and Regulation. More specifically, for the purpose of Green Tax, a guest register and guest registration cards must also be maintained.For Maldivians, copies of their National Identity Cards, and for resident permit holders, copies of their visa must be kept.

30 - What are the penalties applicable for late filing of Green Tax Return?

Fines of MVR 50 per day and 0.5% of tax payable are applicable.

31 - What is the penalty for late payment of Green Tax?

A fine of 0.05% of the outstanding amount per day is applicable

32 - In what currency must Green Tax be paid to MIRA?

Green tax must be paid to MIRA in United States Dollars.

33 - In what currency, Green Tax related fines are payable to MIRA?

Non-filing fine of MVR 50 per day is payable in Rufiyaa. Other fines are payable in USD.

34 - I am an expatriate working and living on a tourist resort with a valid work visa? Would Green Tax apply if my visa gets expired?

No, Green Tax would not apply unless you stay in a “guest room”. Guest rooms are rooms approved by the Ministry of Tourism to accommodate guests.

35 - I am an expatriate working and living on a resort. My family would like to stay with me on the resort in one of the designated staff room. Would Green Tax apply?

Green Tax applies if your family members hold tourist visas, even if they stay in a room other than a guest room.

36 - For Green Tax purposes, do tourist establishments need to record check-in and check-out times of guests who are not liable to pay Green Tax?

For guests who are not liable to pay Green Tax, check-in and check-out times need to be recorded only if they are staying in a guest room.

37 - Sometimes we keep tourists in rooms that have not been approved by the Ministry of Tourism. Should we charge Green Tax from tourists if they are not staying in one of the approved rooms?

Yes, you must charge Green Tax from tourist visa holders as long as they are staying on an establishment registered for Green Tax.

38 - How do I obtain more information on Green Tax?

The Green Tax Guide and Instructions on filling in MIRA 501 and MIRA 502 are available from our website. For further queries, you may call our hotline 1415 during office hours or email your queries to 1415@mira.gov.mv.

1 - What documents do I have to submit when making a Work Visa payment for the first time?

Original Employment Approval, original passport of the expatriate and original of medical report

2 - Will Online Visa fee be accepted from atoll councils?

No, Online Visa fee is currently only accepted at MIRA and some atoll councils

3 - What is the minimum period for which Visa Fee can be paid?

3 months.

4 - What is the rate of VISA fee?

MVR 250 per month. MVR 750 for three months.

5 - What to do if I lost the original of the EA?

Please consult with Maldives Immigration. 

6 - Can a foreigner pay Visa Fee?

No. Only locals and expatriates married to locals can pay Visa Fee.

7 - Is there any form that I have to fill for paying Visa Fee?

MIRA 401 (Work Visa Fee Payment Form)

8 - Who is liable to pay Visa Fee?

The employer of the expatriate

9 - How can I get the deposit kept at the Immigration Department refunded?

Please consult with Maldives Immigration

10 - How to get a copy of last paid receipt?

Submit MIRA 403 (Payment Status Request Form) with the documents stated in it

11 - Can we get Visa fee related information via phone?

No. Original of the EA must be produced at MIRA counter to obtain Visa fee related information. For online EA, copy is acceptable.

12 - Can I pay visa fee with a copy of the EA?

Original of the EA is necessary if not an online EA. For online EA a copy is acceptable.

13 - Will I be fined if the last paid date ends on a weekend and I make payment on the next working day?

Yes

1 - Who can make online payments to MIRA?

Users of MIRA’s online portal, MIRAconnect.

2 - How can I request for a MIRAconnect account, if I don’t have one?

Submit MIRAconnect account request form through MIRAconnect portal on our website or submit MIRA Connect Account Request

form to MIRA.

3 - If I want to make payments online, do I have to register my bank account with MIRA?

No.

4 - What are the options available to make online payments?
  • MRTGS
  • Vaaru card
  • BML Debit/Credit cards
5 - Why should I use the online payment options?
  • Easy
  • Safe and Secure
  • Less time consuming
  • Convenient
  • Reliable
  • You can pay your tax from your home or office without having to come to MIRA and you will receive the receipt immediately
6 - What kind of payments can be made online?
  • BPT
  • GST
  • WHT
  • Company Annual  Fee
  • Cooperative Society Annual Fee
  • Agriculture and Tourism Land Rent
  • Vehicle fee
  • Traffic violation fines
7 - How can I get the vehicle sticker if I pay annual fee of vehicle online?

You have to come and collect it from MIRA. A special Token number is available for issuing stickers.

Note: We will issue the sticker only after you clear all Parking and Traffic Violation Fines.

8 - What is the procedure I should follow to make payments through MRTGS?

Fill the form (MRTGS Remittance Request) sent by MIRA to make MRTGS payment and submit the form to your bank in which

the bank account is held.

9 - How will I get the MRTGS form?

Once you file a tax return via MIRAconnect, a partially completed MRTGS Remittance Request form will be emailed to your

registered email address.

10 - Will I get a proof of the payments made through MRTGS?

If you require evidence of the payment, bank will stamp and sign on the additional copy of the form presented. Once the payment

is processed at MIRA, payment receipt will be emailed to your registered email address.

11 - When will MIRA receive the payment made via MRTGS?

MIRA will receive the payment once the remittance request is processed from the Bank.

12 - Is there a daily cut off time to make the payment through MRTGS?

Taxpayers have to take MRTGS form to their selected bank before the cut off time set by their banks (usually by 12 noon).

Different banks may set different cut off times.

13 - If I pay via MRTGS, will there be any fine charges due to the delay in receiving the payment to MIRA?

Late payment fine will be waived if you pay via MRTGS within 2 days from the deadline. If you pay on 3rd day or later, fine will

be charged from the day following the due date and no relief will be given on the first 2 days.

14 - When will I get the receipt if I make the payment via MRTGS?

Once the payment record is updated in MIRA, the receipt will be emailed to the registered email address.

15 - Is there a fee or commission charged by the bank for MRTGS payment service?

The bank may charge a fixed commission per transaction. The rate may differ from bank to bank.

16 - What is a “Vaaru card”?

A special card introduced by BML and MIRA that only allows online payments to MIRA via MIRAconnect. The card works as a

debit card and is linked to the account of the card holder.

17 - What shall I do if the card is lost?

Inform bank immediately.

18 - Why should I use a Vaaru card?

Safe and secure method of payment as payments can only be made via MIRAconnect. Vaaru card does not function on POS

machines, ATMs or e-commerce websites.

19 - How should I apply or request for a Vaaru card?

Submit the Vaaru card application form to MIRA.

20 - How long will it take to issue the Vaaru card?

The form will be verified and send to the bank within 2 days and the bank will process the request and deliver the card to the applicant.

21 - Is there any issuing fee or annual fee charged for the Vaaru card?

No issuing fee or annual fee is charged.

22 - To how many accounts can I link my Vaaru card?

Vaaru card will be linked to one specific account, therefore you will need to have a separate Vaaru card to make Rufiyaa and

Dollar payments.

23 - Is there any limit to the amount to be paid by Vaaru card?

Your account balance will be your limit. No other restrictions.

24 - What is the procedure to be followed to make payments via Vaaru card or BML debit and credit cards?

After submitting the returns through MIRAconnect, choose the payment obligation and choose to pay online and enter

the details of the preferred card to make the payment.

25 - Can I pay online, without filing the return via MIRAconnect?

You can pay any liabilities displayed on your MIRAconnect account. Tax liabilities will be updated on MIRA connect account once

the return is filed.Payments such as motor vehicle annual fee or company annual fee are not related to tax returns and can

be directly paid from the MIRAconnect account.

26 - Can we email the return and make the payment online?

No, you must submit the return through MIRAconnect for you to be able to pay online.

27 - Can I file the return online and make the payment to the counter?

Yes, our counters will still serve you.

28 - How can it be confirmed that the payment was successfully completed if I make payments via Vaarucard or BML debit and credit card?

You will receive a confirmation of the payment via a pop up message and the receipt will be emailed to your registered email account.

In addition, SMS will be received from the bank once the card payment is processed from the bank.

29 - Will I get a receipt if I make payments via Vaaru card or BML debit and credit card?

For online payments, receipts will be received immediately after the payment, which can be saved or printed for further reference.

In addition, receipts will be emailed to the registered email ID in case of MRTGS payments as well as card payments.

1 - What is Remittance Tax?

Remittance Tax is a tax imposed on money transferred out of the Maldives by foreigners employed in the Maldives. It is imposed pursuant to the Fifth Amendment to the Employment Act (Law Number 22/2016), which was ratified by the President on 25 August 2016.

2 - What is the rate of Remittance Tax? How is it computed?

Remittance Tax is collected at the rate of 3% of the remitted amount. For example, if you remit USD 500 (after deducting bank charges), you must pay the equivalent of USD 15 as Remittance Tax.

3 - When did Remittance Tax become effective?

Remittance Tax came into effect on 1 October 2016.

4 - Who collects the tax from foreigners employed in the Maldives?

Banks and money transfer agencies operating in the Maldives are responsible for collecting Remittance Tax from foreigners employed in the Maldives.

5 - Who are “foreigners employed in the Maldives”?

“Foreigners employed in the Maldives” refers to foreigners who have been issued a work visa pursuant to the Maldives Immigration Act (Law Number 1/2007) and foreigners who are not allowed to work in the Maldives without a work visa, even though such visa has not been issued or the visa has expired. Therefore, only foreigners who belong to the “work visa” category will be required to pay Remittance Tax.

6 - Do Maldivian citizens have to pay Remittance Tax?

No, Maldivians are not required to pay Remittance Tax.

7 - Do other categories of visa holders (e.g. diplomatic visa, business visa, dependent visa, resident visa, etc.) have to pay Remittance Tax?

No, only work visa holders and those who are supposed to hold a work visa are required to pay Remittance Tax.

8 - What is considered as a “remittance”?

“Remittance” refers to the transfer of money out of the Maldives through a bank or money transfer agency, and to the withdrawal of cash from a bank account opened in the Maldives, outside the Maldives. Withdrawals, however, would be subject to Remittance Tax only from a date determined by the Commissioner General of Taxation. This date has not been announced yet.

9 - If I withdraw cash from my Maldives bank account outside the Maldives, do I have to pay Remittance Tax on that transaction?

Remittance tax wil charge from these transactions.

10 - If I use my Maldives debit card to pay for goods and services outside the Maldives, do I have to pay Remittance Tax on that transaction?

No, such transactions would not be subject to Remittance Tax.

11 - If I carry cash when I depart from the Maldives, do I have to pay Remittance Tax?

No, you do not have to pay Remittance Tax on hand carried cash.

12 - Can a bank or money transfer agency insist that I pay Remittance Tax in US Dollars?

Banks and money transfer agencies must not insist remitters to pay Remittance Tax to the bank or money transfer agency in any currency other than Rufiyaa. However, if the remitter agrees to pay the tax component in any other currency, the bank may collect it in that currency.

1 - What is the purpose of the Policy on Fine amnesty given to small businesses?

This fine amnesty is opened for a period of 3 months for the purpose of solving the issue of fines and penalties accrued by small taxpayers. This is a special arrangement made for small taxpayers, in addition to the regular fine relief process at MIRA.

2 - For the purpose of this Policy, who are small businesses?

Those whose annual turnover is less than MVR 10 million per year.

3 - What are the fines that will be waived off under this policy?

Fines relating to return filing and payment of BPT and GST as well as the fines relating to non-registration and non-compliance.

4 - What is the period for which Fine Amnesty will be granted?

Fine relief will be granted for periods ending by 31 March 2017. As such, all fines and penalties accrued for tax related obligations from 2011 till the end of the March 2017 will be will be given relief under this scheme.

5 - What are the conditions for Fine Amnesty?
a. If the person has submitted all returns  they are required to submit
 
b. Except for the fines for which relief is being sought, if the taxpayer has settled all other payments to be made to MIRA, or if they have come to a payment arrangement regarding the same.
 
c. That the fine incurred is not due to a court judgment 
 
d. That the fine incurred is not due to an investigation
 
e. That the taxpayer has not been identified by MIRA as a person who continuously fails to meet tax obligations, and who is thought to engage in tax evasion and avoidance.
6 - What is the deadline to apply for fine amnesty?

The fine relief process is not a newly introduced process at MIRA. However, to take due advantage of this special tax amnesty, taxpayers have to apply for fine relief before 30 June 2017.

 

7 - How do a taxpayer apply for Fine Amnesty?

Those who meet the conditions for fine relief should submit MIRA 910 form. Form can be submitted to Taxpayer Service Centre and to the MIRA collection centres as well as Council Offices located in the islands.

 

8 - What happens if the conditions are not met when applying for fine amnesty?

If the person applying to fine relief under this special amnesty does not meet the specified requirement, a period of 15 days will be given for them to complete those requirements. If the taxpayers does complete the requirements in the given 15 days, fine relief will be awarded to that person.

1 - How is zakat al-mal collected in the islands that do not have a MIRA office?

If there is no MIRA office in the island, zakat al-mal can be paid at the Secretariat of the Local Council.

2 - What is the form to be used for the payment of zakat al-mal?

MIRA 510

3 - What can I do if I have a query regarding zakat al-mal?

For queries regarding the computational or religious aspect of zakat al-mal, please contact Ministry of Islamic Affairs on 800 300 8901. For queries related to collection of zakat al-mal by MIRA, please contact us through our hotline 1415.

4 - What is the Nisab for zakat al-mal?

Nisab for zakat al-mal is displayed on the homepage of MIRA website.