This is the unofficial translation of the original Act in Dhivehi and consists only the content pertaining to taxation. In the event of conflict between this translation and the Dhivehi version of this Act, the latter shall prevail. Therefore, it is advised that both the Dhivehi version of this Act and this translation be read concurrently.

The Maldives Tourism Act (Law Number 2/99) shall be amended as follows.

10. Amend Section 9(g) of the aforementioned Act as follows:

9.

(g) Where islands, land and lagoons are leased under this Section for the development of tourist resorts or integrated tourist resorts for a period of 50 (fifty) years, and the lessee satisfies the following conditions, the lease period relating to such lease may be extended in accordance with the following, for up to 49 (forty nine) years.

(1) The lessee of the island, land or lagoon shall have paid in full all amounts overdue to the Government in respect of lease rent, fines, taxes and fees, except for any rent or fines deferred by the Ministry of Tourism under an agreement; and

12. Amend Section 28 of the aforementioned Act as follows:

28. Yacht marina operator permit

(a) The yacht marina operator permit specified in Section 27 of this Act shall be issued to establishments that satisfy the following conditions:

(1) the establishment is developed in accordance  with the guidelines set by the Ministry of Tourism and  has obtained all the required permits from the relevant Government authorities;

(2) All facilities required by the Ministry of Tourism for a yacht marina are provided at the establishment.
Islands, land, and lagoons may be leased for the development of yacht marinas in a manner prescribed in Section 5(a) of this Act. The provisions of this Act applicable to tourist resorts in relation to subleasing of such premises shall also apply to yacht marinas.

(b) Islands, land, and lagoons may be leased for the development of yacht marinas in a manner prescribed in Section 5(a) of this Act. The provisions of this Act applicable to tourist resorts in relation to subleasing of such premises shall also apply to yacht marinas.

13. Amend Section 32 of the aforementioned Act as follows:

32. Tour operator license

(a) Tourism-related travel agency services may only be provided in the Maldives by persons who have been issued a tour operator license under this Act.

(b) The Ministry shall have the discretion to determine the categories of tour operator license in accordance with the Regulation made pursuant to this Act, having regard to the types of travel agency services.

(c) Tour operator licenses under this Act shall be issued only to business establishments that meet the requirements prescribed in the Regulation made pursuant to this Act, and the Regulation may, in addition to general requirements for obtaining a license, prescribe further requirements applicable to specific categories of licenses.

(d) Business establishments licensed under the Regulation made pursuant to this Act to provide travel agency services shall, in accordance with that Regulation, establish and maintain an office for the provision of travel agency services.Nothing in this Act shall  preclude  such office from being established and operated as a physical office or digital office on an online platform. 

(e) A tour operator shall not sell or offer for sale, the services of a tourism service provider except with the consent of the service provider and after both parties reach an agreement in accordance with the Regulation made pursuant to this Act.
(f) For the purpose of providing tour operator services at airports, tour operators may appoint airport representatives on their behalf, provided that such representatives meet the requirements specified in this Act and the Regulation made pursuant to this Act.
(g) The Regulation made pursuant to this Act shall prescribe the procedure for applying for and determining applications for a tour operator license under this Section, the issuance, renewal, suspension and revocation of licenses, the imposition of fees for the issuance and renewal of licenses, the procedure for filing complaints against licensed service providers, and the monitoring of licensed service providers and the taking of enforcement action against them.

14. Amend Section 33 of the aforementioned Act as follows:

33. Foreign tour operator license

(a) A tour operator registered outside the Maldives shall not provide travel agency services in the Maldives unless it has obtained a foreign tour operator licence in accordance with the Regulation made pursuant to this Act.

(b) A foreigner who holds a foreign tour operator license specified in subsection (a) shall not provide travel agency services in the Maldives except through a Maldivian tour operator licensed under the Regulation made pursuant to this Act.

(c) For the purposes of subsection (b), a foreign tour operator and the Maldivian tour operator through whom services are to be provided shall enter into an affiliation agreement. The minimum requirements of such agreement shall be prescribed in the Regulation made pursuant to this Act.

(d) The Regulation made pursuant to this Act shall prescribe the procedure for applying for and determining applications for a foreign tour operator license under this Section, the issuance, renewal, suspension and revocation of licenses, the imposition of fees for the issuance and renewal of licenses, the procedure for filing complaints against licensed service providers, and the monitoring of licensed service providers and the taking of enforcement action against them.

15. Insert the following two subsections after Section 34(b) of the aforementioned Act.

34.

(c) Tour guides shall provide accurate information to tourists and shall adhere to the established code of conduct in the provision of their services.

(d) The eligibility requirements for tour guide licenses, the rules governing the provision of tour guide services, and a basic code of conduct for service providers shall be prescribed in the Regulation made pursuant to this Act.

20. This Act shall commence upon its passing, ratification, and publication in the Gazette of the Government of Maldives.