Introducing MIRA Mobile Application

Submission of Output Tax Statement and Mandatory Online Filing

Fine Amnesty Ad 2

💰 Do you have fines related to GST & BPT? 💵 Is your annual turnover below MVR 10 million? 📝 Apply for Fine relief now!

Fine Amnesty for small businesses

Businesses with annual turnover below MVR 10 million may submit MIRA 910 form before 30 June 2017 to request for fine relief of all fines relating to GST & BPT.

Introducing Airport Development Fee (ADF)

BPT interim second deadline 2016

Deadline for submission of second interim payment statement and paying your second interim payment for 2016 is 31 January 2017

Boundaries of a tourist guesthouse or a hotel

From 1 January 2017, the boundaries of a tourist guesthouse or a hotel will be determined based on the operating license or any other document issued by the Ministry of Tourism

1415 Hotline

For all your tax related inquiries call our toll-free hotline 1415

MIRAconnect Ad

Wherever you are, file your tax returns and pay your taxes with a few clicks. 24 hours a day, 7 days a week. BPT، GST، Green Tax، Remittance Tax، WHT، Other fee

Green Tax for Guesthouse

From 1 October 2016, Green tax will be charged from each tourist at the rate of USD 3 per day of stay at a tourist Guesthouse

Remittance Tax Ad

From 1 October 2016, 3% will be charged as remittance tax from money sent abroad by expatriates employed under work visa

BPT 1st Interim deadline 2016

Deadline for submission of first interim payment statement and paying your first interim payment for 2016 is 31 July 2016

BPT deadline for 2015

For businesses whose tax year ended on 31 Dec 2015, the deadline for filing 2015 BPT Return and making the final payment is 30 June 2016.

BPT 2nd Interim Deadline 2015

Deadline for submission of second interim payment statement and paying your second interim payment for 2015 is 31 January 2016.

Green Tax Ad

Green tax will be charged from tourists staying at tourist resorts, hotels and vessels at the rate of USD 6, starting from 1 November 2015.

Kobaa Raseedhu Ad 2

Stand a chance to win MVR 3000 monthly and a Grand prize of MVR 20,000 by submitting receipts to MIRA via Viber & email. For more information please call 1415

"Kobaa Raseedhu" Campaign

BPT Return Filing and Final Payment Deadline for 2014

For businesses whose tax year ended on 31 December 2014, the deadline for filing 2014 BPT Return and making payment is 30 June 2015.

Vaaru Card

QueueBee - MIRA's Online Token System

MIRA's Online Payments

Taxpayers who use MIRAconnect can now pay their taxes online via MRTGS through their banks, their BML Debit or Credit Card and from their Vaaru Card.

2014 BPT 2nd Interim Payment Deadline

Maldivians will be charged 6% on domestic air transportation

From 1 December 2014, Maldivians will be charged 6% GST for domestic air transportation.

TGST Rate Change to 12%

From 1 November 2014 Tourism GST rate will be 12%. General GST rate will remain at 6%.

Kobaa Raseedhu?

All customers should make a habit of asking for a receipt from shops and ensuring that they have paid the correct amount as GST.

Tax Agents

Tax agents are MIRA licensed professionals who will be fulfilling the tax obligations of their client taxpayers.

BPT 1st Interim Deadline 2014

Deadline for submission of first interim payment statement and paying your first interim payment for 2014 is 31 July 2014.

BPT Return Filing and Final Payment Deadline

Persons whose accounting period ends of 31 December, have to file their returns on or before 30 June. For further information call 1415

GST on Telecommunication Services

From 1 May 2014, telecommunication services provided in the Maldives will be subject to GST.

GST Inclusive Pricing Policy

Prices quoted for goods and services provided by GST registered persons MUST be GST inclusive.

BPT 1st Interim Payment

Deadline for BPT 1st interim payment is 31 July.

BPT 2nd Interim Payment

Deadline for BPT 2nd interim payment is 31 January.

MIRAconnect

Introducing MIRA's online service MIRAconnect

BPT Deadline

Deadline for filing BPT Return and payment for 2012

MIRA Compliance visits

MIRA makes regular visits to businesses to the see if they comply with all tax laws and regulations.

Tourism GST Rate change

From January 2013, GST will be charged at 8% for all Tourism goods and services.

MIRA Support Email

For any queries regarding tax, please email us at 1415@mira.gov.mv

Record Keeping

All businesses must keep a record of all their transactions for at least five years.

Input tax

Input tax can be claimed only if the recipient has a valid tax invoice

Tax invoice

Tax invoice should be issued upon requests by the purchaser

MIRA hotline 1415

Call our hotline 1415 for information regarding tax

Zero rated goods and services

GST should not be charged on zero-rated goods or services

Registration

Those who carryout business in Maldives should register with MIRA

Nill Return

GST registered taxpayers should submit nil return even if the person does not do any bussiness

BPT 1st Interim Deadline 2015

Deadline for submission of first interim payment statement and paying your first interim payment for 2015 is 31 July 2015.

*Disclaimer: The information provided in the programs were up-to-date and valid at the time of airing them.

Vaaru Episode 1

Information on Registering your business at MIRA.

18 May 2013

Vaaru Episode 2

Information on GST inclusive pricing policy.

25 May 2013

Vaaru Episode 3

Information on Record keeping for tax purposes.

01 Jun 2013

Vaaru Episode 4

Information on GST registration.

15 Jun 2013

Vaaru Episode 5

Information on BPT Return.

22 Jun 2013

Vaaru Episode 6

An introduction of BPT.

29 Jun 2013

Vaaru Episode 7

Calculating taxable profit.

06 Jul 2013

Vaaru Episode 1

This episode highlights the achievements by MIRA in 2012.

26 Jan 2013

Vaaru Episode 2

Provides tax related information for those doing business in the Tourism Industry.

02 Feb 2013

Vaaru Episode 5

Provides tax related information for those doing business in the Fisheries Industry.

23 Feb 2013

Vaaru Episode 6

Provides tax related information for those doing business in the Transport Industry.

02 Mar 2013

Vaaru Episode 7

Provides tax related information for those doing business in the consultancy field.

09 Mar 2013

Vaaru Episode 3

Provides tax related information to those doing business in the wholesale and retail sector

09 Feb 2013

Vaaru Episode 4

Provides tax related information for businesses in the health sector.

16 Feb 2013

Vaaru Episode 8

Provides tax related information for those doing business in the Cafe' and Restaurant Industry.

16 Apr 2013

Vaaru Episode 9

Provides tax related information for those doing business in the Education Sector.

23 Apr 2013

Vaaru Episode 10

Provides tax related information for rental income earners.

30 Apr 2013

Vaaru Episode 12

Provides tax related information for those doing business in the Construction Industry.

13 Apr 2013

Vaaru Episode 13

Provides information about policies enacted by MIRA.

20 Apr 2013

Vaaru Episode 11

Provides tax related information for those doing business in the entertainment industry

06 Apr 2013

Vaaru S1 E1

This episode highlights the services provided by MIRA.

22 Sep 2012

Vaaru S1 E2

This episode highlights the purpose of tax and the taxes imposed in Maldives.

29 Sep 2012

Vaaru S1 E3

This episode introduces Goods and Services Tax (GST) and highlights it policies.

06 Oct 2012

Vaaru Episode 7

This episode is on the pricing policy for the purpose of GST.

17 Nov 2012

Vaaru Episode 8

This episode high GST Returns and paying GST.

24 Nov 2012

Vaaru Episode 9

This episode is on what input tax is and how you can claim input tax.

01 Dec 2012

Vaaru Episode 10

This episode highlights the fines and penalties under the GST Act

08 Dec 2012

Vaaru Episode 11

This episode gives an introduction to Business Profit Tax (BPT).

15 Dec 2012

Vaaru Episode 12

Highlights important points relating to rental income of immoveable property, under the BPT Act.

22 Dec 2012

Vaaru Episode 6

This episode highlights GST exempt goods and services.

10 Nov 2012

Vaaru Episode 13

This episode is based on tax accountability.

05 Jan 2013

Vaaru Episode 4

This episode is based on GST Registration.

13 Oct 2012

*Disclaimer: The information provided in the programs were up-to-date and valid at the time of airing them.

Vaaru Episode 1

This episode highlights the achievements by MIRA in 2012.

26 Jan 2013

Vaaru Episode 2

Provides tax related information for those doing business in the Tourism Industry.

02 Feb 2013

Vaaru Episode 3

Provides tax related information to those doing business in the wholesale and retail sector

09 Feb 2013

Vaaru Episode 4

Provides tax related information for businesses in the health sector.

16 Feb 2013

Vaaru Episode 5

Provides tax related information for those doing business in the Fisheries Industry.

23 Feb 2013

Vaaru Episode 6

Provides tax related information for those doing business in the Transport Industry.

02 Mar 2013

Vaaru Episode 7

Provides tax related information for those doing business in the consultancy field.

09 Mar 2013

Vaaru Episode 8

Provides tax related information for those doing business in the Cafe' and Restaurant Industry.

16 Apr 2013

Vaaru Episode 9

Provides tax related information for those doing business in the Education Sector.

23 Apr 2013

Vaaru Episode 10

Provides tax related information for rental income earners.

30 Apr 2013

Vaaru Episode 11

Provides tax related information for those doing business in the entertainment industry

06 Apr 2013

Vaaru Episode 12

Provides tax related information for those doing business in the Construction Industry.

13 Apr 2013

Vaaru Episode 13

Provides information about policies enacted by MIRA.

20 Apr 2013

*Disclaimer: The information provided in the programs were up-to-date and valid at the time of airing them.

Vaaru Episode 1

Information on Registering your business at MIRA.

18 May 2013

Vaaru Episode 2

Information on GST inclusive pricing policy.

25 May 2013

Vaaru Episode 3

Information on Record keeping for tax purposes.

01 Jun 2013

Vaaru Episode 4

Information on GST registration.

15 Jun 2013

Vaaru Episode 5

Information on BPT Return.

22 Jun 2013

Vaaru Episode 6

An introduction of BPT.

29 Jun 2013

Vaaru Episode 7

Calculating taxable profit.

06 Jul 2013

*Disclaimer: The information provided in the programs were up-to-date and valid at the time of airing them.

Iqthisaadhee Fenda Episode 2

This episode is based on the job market in Maldives.

13 Jan 2013

Iqthisaadhee Fenda Episode 3

This episode is based on how inflation affects the economy in Maldives

20 Jan 2013

Iqthisaadhee Fenda Episode 4

This episode is based on taxes implemented in Maldives.

27 Jan 2013

Iqthisaadhee Fenda Episode 5

This episode is based on environmental problems and economic decisions.

03 Feb 2013

Iqthisaadhee Fenda Episode 6

This episode is based on influence of financial obstacles on the Maldivian economy.

10 Feb 2013

Iqthisaadhee Fenda Episode 7

This episode is based indirect taxes.

17 Feb 2013

Iqthisaadhee Fenda Episode 8

This episode based on scarcity.

24 Feb 2013

Iqthisaadhee Fenda Episode 9

This episode based on debt crisis.

03 Mar 2013

Iqthisaadhee Fenda Episode 11

This episode is based on Optimal Taxation.

07 Apr 2013

Iqthisaadhee Fenda Episode 12

This episode is based on Monetary Policy.

15 Apr 2013

Iqthisaadhee Fenda Episode 13

This episode is based on public goods.

22 Apr 2013

*Disclaimer: The information provided in the programs were up-to-date and valid at the time of airing them.

1415 Show S3 E3

Highlights of the show: Vaaru Card and Deadline of BPT 1st Interim Payment for 2017

10 Jul 2017

1415 Show S3 E2

Highlights of the show: Fine Amnesty Policy, Cash Basis, Tax Return Amendment Request (MIRA 913) Form & Fine Relief (MIRA 910) Form

12 Jun 2017

1415 Show S3 E1

Highlights of the show: Fine Amnesty Policy & Zakat Al-Mal payment form

04 May 2017

1415 Show S2 E13

Highlights of the show: Airport Development Fee & Remittance Tax

03 Apr 2017

1415 Show S2 E12

Highlights of the show: Collection of Zakat Al-mal and BPT Assistance trip 2017

12 Mar 2017

1415 Show S2 E11

11th &12th amendment to BPT Regulation, Submission of financial statements & appointments of auditors and 1st amendment to Remittance Tax Regulation

05 Feb 2017

1415 Show S2 E10

Highlights of the show: Boundaries of a tourist establishments, registration of deemed partnerships and changes to GST Regulation.

08 Jan 2017

1415 Show S2 E9

Highlights: MIRA services, first regulation on Remittance tax and changes to Tax Administration Regulation

13 Dec 2016

1415 Show S2 E8

Highlights: MIRAconnect, Vaaru card and Remittance Tax

13 Dec 2016

1415 Show S2 E7

Highlights - Green tax for guesthouse, Remittance tax and Mandatory online filing & payments of taxes

13 Dec 2016

1415 Show S2 E6

Highlights: MIRA approved charitable organization's logo & collection of Zakat Al-Mal by MIRA

13 Dec 2016

1415 Show Season 2 Episode 5

Highlights: Company Annual Fee deadline and IGMH Visit

13 Dec 2016

1415 Show Season 2 Episode 4

Highlights: Tax Agents and information regarding 'KobaaRaseedhu' Campaign

13 Dec 2016

1415 Show Season 2 Episode 3

Highlights: The Digital Year of MIRA and goals to be achieved.

13 Dec 2016

1415 Show Season 2 Episode 2

Highlights: Considerations to be taken into account by taxpayers regarding the approaching deadline for filing 2014 BPT Return and making payment.

25 Jun 2015

1415 Show Season 2 Episode 1

Highlights of episode 1: A look at MIRA's online payment options via MIRAconnect and MIRA's atoll trips to assist taxpayers in filing their BPT Return for 2014.

01 Jun 2015

1415 Show Episode 5

Highlights: Overview of the work carried out by Audit & Investigation Department, revenue collection for the 1st quarter of 2014,information to public regarding telecom GST.

25 May 2014

1415 Show Episode 4

Highlights: Work of MIRA’s Return and Payment Processing (RPP) Unit, important consideration for taxpayers in filing and payment of both BPT and GST.

21 Apr 2014

1415 Show Episode 3

Highlights of the episode 3: Work of MIRA's compliance unit and other tax related useful news and information.

23 Mar 2014

1415 Show Episode 2

Highlights of episode 2: A interview of the Deputy Commissioner General Hassan Zareer on MIRAconnect, information on the on-going atoll trips and other useful news and information.

20 Feb 2014

1415 Show Episode 1

Highlights of episode 1: The outlook of Commissioner General of Taxation Yazeed Mohamed for 2014, MIRA’s facts and figures of 2013 and an interview on the launching of the 1415 Show.

30 Jan 2014

MIRA News update - Launching of 'VaaruPay' service

Pay your traffic violation fines online using VaaruPay, anytime, anywhere.

09 Jul 2017

MIRA News update - Submission of Output Tax Statement and Mandatory Online Filing

08 Jun 2017

MIRA News update - Non-registration and Non-compliance fine to be waived under the ongoing amnesty

19 Apr 2017

MIRA News update - Fines of small businesses to be waived off under a special amnesty

13 Apr 2017

MIRA News update - Company Annual fee Deadline

03 Apr 2017

MIRA News update - BPT Assistance Trip 2017

Our teams will be visiting HA, HDh, Sh, N, R, L, GA, GDh, Fuvamulah & Addu City to provide assistance in completing 2016 BPT returns and preparing financial statements.

02 Mar 2017

MVR 2 billion monthly collection

A monthly record collection over MVR 2 billion in the month of January 2017

06 Feb 2017

MIRA News update - Registration requirements to individuals and "deemed partnerships"

The requirements for individuals and “deemed partnerships” to register with MIRA under the Tax Administration Act.

05 Feb 2017

MIRA News Update - Individuals and 'deemed partnerships' filing requirement

Individuals and deemed partnerships registered with MIRA shall be exempt from filing a tax return if the gross income does not exceed MVR 1,000,000 or if the taxable profit does not exceed MVR 500,000

05 Feb 2017

MIRA news update - Airport Taxes & Fees Regulation

This Regulation was made pursuant to the authority granted to the Maldives Inland Revenue Authority by the Airport Taxes and Fees Act (Law Number 29/2016), and was published in the Government Gazette on Monday the 23rd of January 2017

25 Jan 2017

Submission of financial statements and appointment of auditors

This ruling prescribes: (a) the requirement to submit financial statements by taxpayers; and (b) the requirement to appoint auditors by various categories of taxpayers; and (c) the requirement for registration of auditors with MIRA.

25 Jan 2017

MIRA News Update - First Amendment to the Remittance Tax Regulation

Amends section 7 of the Regulation and introduces an anti-avoidance provision

16 Jan 2017

MIRA News Update - WHT on booking commissions

From 1 January 2017, commission paid or payable to non-resident operators of online travel agencies (OTAs) would be subject to withholding tax, regardless of the payment arrangement between the OTA and the tourist establishment

08 Jan 2017

MIRA News Update - Boundaries of a tourist hotel or tourist guesthouse

1st amendment to Tax Ruling G33: Supplies of goods or services made from a place situated within the boundaries of a tourist hotel or tourist guesthouse

15 Dec 2016

MIRA News update - Nineteenth amendment to the Goods and Services Tax Regulation

This ruling amends section 15, 31, 44 and 110 of the Regulation

15 Dec 2016

MIRA news update - Registration of “deemed partnerships”

The requirement for “deemed partnerships” to register with MIRA under the Tax Administration Act

15 Dec 2016

Penalties for non-compliance with the GST Act and Regulation

15 Dec 2016

Taking action against taxpayers not maintaining proper records

Action will be taken against taxpayers who do not maintain proper business records effective 1 April 2015.

08 Jan 2017

High Court Decision on Alliance Management Court Case

08 Jan 2017

Appointment of Tax Agents

Regulation of the appointment of tax agents has been published in the Gazette on 18 June 2014.

08 Jan 2017

BPT Return Filing deadline for tax year 2013

All companies doing business in the Maldives and those whose accounting period ended on 31 December 2013 will have to file their BPT Return and make their final payment by 30 June 2014.

15 Dec 2016

MIRA searches premises of a taxpayer under a search warrant

MIRA entered the two shops, I.W Builders Ware and I.W Home Pro under a search warrant issued by Tax Appeal Tribunal.

15 Dec 2016

MIRA Thikudhinge Haveeru Promo

15 Aug 2017

Commissioner General's address on the 7th anniversary of MIRA

04 Aug 2017

February 2017 Revenue Collection

February Revenue Collection Report

03 Apr 2017

Celebrating International Women's Day 2017

Our pledge to all the wonderful women out there.. #internationalwomensday #BeBoldForChange #Meeraanin #IMMIRA

12 Mar 2017

Fathimath Zameela - Manager, Database Administration

Story of Fathimath Zameela #internationalwomensday #BeBoldForChange #Meeraanin #IMMIRA

12 Mar 2017

Mariyam Najdha - Senior Tax Officer, Collection

Story of Mariyam Najdha - Senior Tax Officer, Collection #internationalwomensday #BeBoldForChange #Meeraanin #IMMIRA

12 Mar 2017

January 2017 Revenue Collection

02 Mar 2017

Deadline counters

To facilitate taxpayers in upcoming deadlines (GST & BPT 2nd interim 2016) we have setup extra counters in Jamaaludhdheen School (Old building)

05 Feb 2017

Heyvalla Saafukurama Highlights

A CSR initiative by MIRA organized in partnership with WAMCO to clean the streets and lagoon of Male' City

25 Jan 2017

The day Maldives embraced Islam

08 Jan 2017

World Diabetes Day 2016

World Diabetes Day 2016. #WDD #eyesondiabetes #test2prevent

08 Jan 2017

MIRA's BPT assistance trip 2016

Get assistance in completing 2015 BPT returns and preparing financial statements from our teams who will be visiting various islands from 6 February till the end of April. For more information please call our hotline 1415.

15 Dec 2016

MIRA's 5th anniversary video report

15 Dec 2016

Annual Report video 2016

Highlights of MIRA during 2015

08 Jan 2017

Youth challenge

Highlights of Youth Challenge - Opportunity pool

08 Jan 2017

Open day 2016

Highlights of MIRA Open Day 2016 to mark the 6th anniversary of MIRA.

08 Jan 2017

General Video Presentation

08 Jan 2017

Eid Mubarak

Greetings on the occasion of EId-Al Fitr

08 Jan 2017

Happy Children's Day

A child has a special way of adding joy everyday.

08 Jan 2017

MIRA's BPT assistance trip 2

Our teams are currently visiting B. Eydhafushi, R. Ungoofaaru, Lh. Naifaru, Th. Veymandoo, GA Villingili. Use this great opportunity to get assistance in completing 2015 BPT returns and preparing financial statements.

08 Jan 2017

#DhivehiBahugeDhuvas 2016

"Gaumee ehbaivanthakamahtakai - Enmenge samaalukan Dhivehi bahah"

08 Jan 2017

World Health Day 2016

Beat Diebetes

08 Jan 2017

MIRA Eydhafushi Branch Opening

Taxpayers who are residing in B. Eydhafushi and nearby islands can now submit tax returns and make payments to MIRA Eydhafushi Branch

08 Jan 2017

IGMH Visit 2016 - Promotional Trailer 1

As a part of our ongoing CSR activities we will be visiting patients at IGMH on 26 March 2016.

08 Jan 2017

Addu Branch & Fuvamulah Collection center

We have opened our branch and a collection center at Addu City and Fuvamulah respectively, on 11 February 2016. Taxpayers can now file their tax returns and make payments to these places.

08 Jan 2017

Speech by the President, and Minister of Finance and Treasury on MIRA's 5th anniversary

Speech by H.E. Mr. Abdulla Yameen Abdul Gayoom (President of the Republic of Maldives) and Mr. Abdulla Jihad (Minister of Finance and Treasury) on MIRA's 5th anniversary

08 Jan 2017

Speech by Mr. Mohamed Musthafa Hussain and Uz. Mohamed Shahdy Anwar on MIRA's 5th anniversary

08 Jan 2017

Speech by Mr. Mohamed Ali Janah (businessman) on MIRA's 5th anniversary

08 Jan 2017

MIRA's digital year

08 Jan 2017

MIRA atoll trips

Our teams will be providing assistance in atoll capitals from 25 May to 25 June.

08 Jan 2017

Public Lecture by Professor Dr. Kevin Holmes

Come and attend the Public Lecture by Dr. Kevin Holmes on 'Features underlying a good tax system' on 23 September 2014, 8:30pm at MNU Business School Auditorium.

08 Jan 2017

MIRA searches premises of a taxpayer under a search warrant

MIRA entered the two shops, I.W Builders Ware and I.W Home Pro under a search warrant issued by Tax Appeal Tribunal.

15 Dec 2016

Cash Basis

12 Jun 2017