"Maldives Inland Revenue Authority (MIRA)" was established as a separate and independent legal entity under the Tax Administration Act which was ratified on 18 March 2010.
Objectives of MIRA
- Enforce the Taxation Acts and implement taxation policies.
- Carry out all work in respect of receiving all tax imposed by the State pursuant to the law.
- Ascertain whether the amount of tax payable has been calculated in accordance with the law and regulations and that any tax, fees or other monies payable are being paid in full as and when they fall due.
- Have regard for the rights of Taxpayers whilst exercising the authority of the MIRA.
- Give full and complete information to Taxpayers on the Taxation Acts and regulations, and make efforts to minimize the costs involved for Taxpayers in making tax payments.
- Plan a system, whereby the costs of administering tax will be minimized.
- Prescribe the content and prepare tax returns, claims, statements, notices and other such forms required under the Taxation Acts and make any amendments, if required.
- Establish a convenient mechanism for the administration of tax by means of modern technology.
- Give technical advice in determining tax policies if required by the Government.