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.
MIRA will consider the following factors in determining whether the requests lodged under MAP are applicable:
A mutual agreement procedure under Section 64-1 of the Tax Administration Regulation may be accessed on the following issues and cases
To apply for Mutual Agreement Procedure, “Request for Mutual Agreement Procedure” (MIRA 921) form together with supporting documents shall be submitted to .