Public Consultation

We focus on producing items that accurately and fairly reflect taxation legislation, and are useful in practical situations. Your input into the process as stakeholders is highly valued.

Before publishing tax regulations and tax rulings, we put them through an extensive public consultation process. You can have your say by providing us with comments on the technical and/or commercial aspects of the drafts. Let us know what you think about our drafts. Are they technically accurate? Do they fairly reflect taxation legislation? Are they in line with commercial reality and useful in practical situations? Drafts presently available for consultation are available for download below until the comment deadline, after which they are archived. New drafts are added as they become available.


Draft items

Transfer Pricing: Application of the arm’s length principle (Draft)

The draft of the “Transfer Pricing: Application of the arm’s length principle” is now available for public comment and review.

Please email your comments to mta@mira.gov.mv [Email subject: Transfer Pricing: Application of the arm’s length principle (Draft)].

Comment deadline: 10 March 2021

iconTransfer pricing application of the arm’s length principle (Draft)



Transfer Pricing: Documentation Guidelines (Draft)

The draft of the “Transfer Pricing: Documentation Guidelines” is now available for public comment and review.

Please email your comments to mta@mira.gov.mv [Email subject: Transfer Pricing: Documentation Guidelines (Draft)].

Comment deadline: 23 March 2021

iconTransfer Pricing: Documentation Guidelines (Draft)



Archived Items

-The draft of 4th amendment to the Tax Administration Regulation was available for public comments and review from 01 March 2021 to 10 March 2021.

- The preliminary draft of the second amendment to the Income Tax Regulation was available for public comment and review from 1 February 2021 to 14 February 2021.

- The preliminary draft of MIRA 604 (Income Tax Return) was available for public comment and review from 19 November to 30 November 2020.

- The draft of amendment to the Goods and Services Tax Regulation was available for public comment and review from 2 November 2020 to 9 November 2020

- The draft of MIRA 603 – Interim Return was available for public comment and review from 28 June 2020 to 1 July 2020.

- The draft of the Income Tax Guide: Employee or Independent Contractor? (Exposure Draft) was available for public comment and review from 25 April 2020 to 11 May 2020.

- The draft of the Guide to non-resident withholding tax was available for public comment and review from 01 April 2020 to 16 April 2020.

- The draft of MIRA 602 - Non-Resident Withholding Tax Return was available for public comment and review from 25 December 2019 to 31 December 2019.

- The preliminary draft of the "Income Tax Regulation" was available for public comment and review from 19 December 2019 to 24 December 2019.

- The preliminary draft of the "Transfer Pricing Regulation" was available for public comment and review from 19 December 2019 to 24 December 2019.

- The preliminary draft of the "Remittance Tax Regulation" was available for public comment and review from 08 September 2016 to 19 September 2016.

- The preliminary draft of the Tax Ruling on “Places established on tourist establishments” was available for public comment and review from 04 November 2015 to 19 November 2015.

- The preliminary draft of the Tax Ruling on “GST treatment of agency commission” was available for public comment and review from 09 July 2015 to 30 July 2015.

- The preliminary draft of the “Green Tax Regulation” was available for public comment and review from 11 June 2015 to 25 June 2015.

- The preliminary draft of the Tenth amendment to the Goods and Services Tax Regulation was available for public comment and review from 24 November 2013 to 01 December 2013.

- The preliminary draft of the Tax Ruling on “Calculation of taxable profits of non-resident airline and shipping operators” was available for public comment and review from 10 January 2013 to 17 January 2013.

- The preliminary draft of the Tax Ruling on “GST treatment of agency relationships” was available for public comment and review from 28 June 2012 to 14 July 2012.

- The preliminary draft of the Tax Ruling on “Realized and unrealized gains and losses” was available for public comment and review from 26 June 2012 to 3 July 2012.

- The preliminary draft of the Tax Ruling on “Immovable property developed by a person other than its owner” was available for public comment and review from 21 May 2012 to 28 May 2012.

- The preliminary draft of the Tax Ruling on “BPT and foreign currency translations” was available for public comment and review from 10 May 2012 to 19 May 2012.

- The preliminary draft of the Tax Ruling on “GST and foreign currency translations” was available for public comment and review from 10 May 2012 to 19 May 2012.

- The preliminary draft of the Tax Ruling on “Withholding tax and permanent establishment income” was available for public comment and review from 2 May 2012 to 16 May 2012.