The Airport Taxes and Fees Act (Law Number 29/2016) shall be amended as follows:

1. Amend Section 2-1(a) of the aforementioned Act as follows:

2-1. Departure Tax

(a) A tax in the name of Departure Tax shall be levied on passengers departing from the Maldives from an airport in the Maldives, as follows:

(1) From 1 January 2022 till 30 November 2024:

(2) From 1 December 2024 onwards:

2. Repeal subsection 2-1(b) of the aforementioned Act.

3. Amend Section 3(a)(2) of the aforementioned Act as follows:

3. Airport Development Fee

(a) (2) From 1 January 2022 till 30 November 2024:

4. Insert a subsection after Section 3(a)(2) of the aforementioned Act as follows:

3. Airport Development Fee

(a) (3) From 1 December 2024 onwards:

5. Amend Section 8-1 of the aforementioned Act as follows:

8-1. Refund of taxes and fees collected in contravention of the law to the passengers

(a) Where a person not allowed to charge Airport Service Charge, Departure Tax or Airport Development Fee under the Act does charge Airport Service Charge, Departure Tax or Airport Development Fee, or where Airport Service Charge, Departure Tax or Airport Development Fee is charged to a person who is not required to pay it, or where the Airport Service Charge, Departure Tax or Airport Development Fee charged is more than the amount chargeable, the amount so charged shall be refunded to the passenger by the deadline for submission of the respective Airport Taxes and Fees Return to MIRA. Any amount so charged and not refunded to the passenger in accordance with this Section shall be paid to MIRA.

(b) If an amount so charged as described in subsection (a) is refunded to the passenger, where that amount has also been paid to MIRA, the taxpayer may request MIRA for a refund of the amount paid to the passenger by including the amount in the Airport Taxes and Fees return applicable to the period during which the amount was paid back to the passenger.

6. Amend Section 13(a) of the aforementioned Act as follows:

13. Formulation and administration of regulations

(a) All regulations requisite for the enforcement of this Act shall be formulated by MIRA. This Act shall be enforced, and provisions thereof shall be administered by MIRA. The regulations formulated by MIRA to that effect shall prescribe the rules governing the registration of airlines and airport operators under this Act, the collection mechanism as regards Airport Service Charge, the criteria for determining the travel classes for the purposes of levying the Departure Tax and Airport Development Fee, and any transitional provisions consequential to the amendments made to this Act in relation to the taxes and fees levied thereunder.

7. Repeal Section 13(c) of the aforementioned Act.

8. Any amendments requisite to the Regulations made pursuant to the aforementioned Act consequent to the amendments to the aforementioned Act by this Act, shall be formulated and published in the Government Gazette before the expiry of 30 (thirty) days from the date of effect of this Act.

9. This Act shall have effect upon it being published in the Government Gazette following its passing and ratification.