Legislation
Forms
Guides
Whistleblower
Tax Academy
- MIRAconnect
- VaaruPay
DH

Legislation
Forms
Guides
Whistleblower
Tax Academy
Income Tax
- Individuals
  
  Overview
  
  Do I need to register?
  
  Am I a Tax Resident?
  
  Income subject to tax
  
  Exempt Income
  
  Deductions
  
  Do I need to file a Tax Return?
  
  How to file the Income Tax Return?
  
  Make a Payment
  
  Refund
- Companies and other business entities
  
  Companies
  
  Partnerships
  
  Banks
  
  Other Entities
  
  Refund
- Taxation of Non-residents
  
  Overview
  
  Permanent Establishments (PEs)
  
  Non-resident Withholding Tax (NWT)
  
  Capital Gains Withholding Tax (CGWT)
- Non-resident Shipping and Aircraft Operators
  
  Overview
  
  The Section 12(k) Exemption
  
  Exemption under a Treaty or Agreement
  
  Filing Requirement
  
  Make a Payment
- Charitable Organizations
  
  Overview
  
  Approved Charitable Organizations
  
  Apply for Commissioner General's Approval
  
  Obligations of an Approved Charitable Oganization
- Employee Withholding Tax (EWT)
  
  Registering employees
  
  Computing Employee Withholding Tax
  
  Filing EWT Return and making payment
  
  Recordkeeping requirements
  
  Refund
- Others
  
  Approved Banking and Non-banking Financial Institutions
  
  Approved Accounting Standards
  
  Professional accountancy bodies recognized by MIRA
  
  Industry Codes
  
  Indicative Margin
GST
Other Taxes and Fees
International Tax
Tax Compliance
Publications
Media
- Announcements
- News
- MIRApost
- Videos
- Gallery
- Ran Laari
- Circulars
- Kobaa Raseedhu
- Flyer and Brochure
- Ahannai MIRA
- Vaaru
- Iqthisaadee Fendaa
MIRAconnect VaaruPay

/ Record Keeping Flyer

News Image

Record Keeping Flyer

07 Sep 2025

Record keeping flyer has been published on MIRA website.

Related Documents:

Record Keeping Flyer - English

Register For

Income Tax Goods and Services Tax

Apply For

Tax Clearance Fine Relief Installment Plan

File My Tax Return

MIRAconnect GST Nil Return

Pay Fees and Charges

VaaruPay

Who We Are

About MIRA
Mission and Vision
Awards and Achievements

Our Team

Management
Board Members
Organizational Structure
Salary Structure

Our Plans

Strategic Plan
Operational Plan
Taxpayer Charter
CSR

Right to Information

Information Officer
Review Committee

Tax Professionals

Register as a Tax Agent
MIRA Licensed Tax Agents
Approved Auditors

Affiliations

Legal Cases

Public Consultation

Tax Bills

Work With Us

FAQ's

Feedback

Connect With Us

Contact Details
Locate Us

Download App

Follow us on

© Maldives Inland Revenue Authority

Follow us on