Mutual Agreement Procedure


Mutual Agreement procedure is an international dispute resolution mechanism provided under the Mutual Agreement Procedure (MAP) article of tax treaties signed by Maldives. If a taxpayer considers that he/she is taxed or will be taxed not in accordance with the provisions of a tax treaty, MAP provides a mechanism for the taxpayers to notify MIRA and lodge such issues.

Applicability for MAP

MIRA will consider the following factors in determining whether the requests lodged under MAP are applicable:

  • A tax treaty is in place between Maldives and the foreign jurisdiction which contains the appropriate provision to facilitate MAP
  • The issue lodged details the reason taxpayer considers he/she is taxed or will be taxed not in accordance with the provisions of a tax treaty entered under Section 51 or 51-1 of the Tax Administration Act
  • The Competent Authority receives a valid MAP request within the time limit specified in the applicable DTA

Access to Mutual Agreement Procedure

A mutual agreement procedure under Section 64-1 of the Tax Administration Regulation may be accessed on the following issues and cases

  • Transfer Pricing Issues
  • Juridical or economic double taxation issues
  • Issues with determination of country of residence
  • Issues relating to the attribution of profits to a permanent establishment

Application for MAP

To apply for Mutual Agreement Procedure, “Request for Mutual Agreement Procedure” (MIRA 921) form together with supporting documents shall be submitted to   [email protected].

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