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Individuals
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Companies and other business entities
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Taxation of Non-residents
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Non-resident Shipping and Aircraft Operators
Overview
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Legislation
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Laws
Tax Administration Act
Income Tax Act
Goods and Services Tax Act
Airport Taxes and Fees Act
Maldives Tourism Act
Business Profit Tax Act
Other Acts
Regulations
Tax Administration Regulation
Income Tax Regulation
Goods and Services Tax Regulation
Plastic Bag Fee Regulation
Green Tax Regulation
Airport Taxes and Fees Regulation
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Country-by-Country Reporting Regulation
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Business Profit Tax Regulation
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Policies
General Enforcement Policy 2022
Fine Relief Policy
Policy on accessing bank account information and freezing bank account
Installment Policy
Name and Shame Policy
Policy on Disposal of Documents Obtained in Audits
Policy on Recovery of Tax from Third Parties
Enforcement Policy (Consolidated) [Repealed]
Others
Archives
Tax Administration Act
Tax Administration Regulation
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Income Tax Regulation
Goods and Service Tax Act
Goods and Service Tax Regulation
Green Tax Regulation
Airport Taxes and Fees Act
Airport Taxes and Fees Regulation
Country-by-Country Reporting Regulation
Online Filing and Payment Regulation
Tourism Goods and Service Tax Act
Tourism Goods and Services Tax Regulation
Tax Agent Regulation
General Enforcement Policy
Policy on accessing bank account information and freezing bank account
Installment Policy
Name and Shame Policy
Business Profit Tax Regulation
Remittance Tax Regulation
Airport Service Charge Act
Enforcement Policy [Repealed]
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Legislation
/
Policies
/
Fine Relief Policy
Fine Relief Policy
2022/G-7
Issued on:
16 Mar 2022
Consolidated on:
16 Mar 2022
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