Maldives
ވިޔަފާރީގެ ފައިދާއިން ނެގޭ ޓެކްސް: ޓެކްސް ރޫލިންގ TR-2017/B56 ގެ ބައެއް މާއްދާތަކަށް ޢަމަލުކުރަން ފަށާ ތާރީޚު
1 provisions
This ruling sets when certain parts of TR-2017/B56 start to apply.
Act or statute Open & Chat
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Tax law in Maldives
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.
240 matching statutes
Maldives
ވިޔަފާރީގެ ފައިދާއިން ނެގޭ ޓެކްސް: ވިޔަފާރީގެ ފައިދާއިން ޓެކްސް ނެގުމުގެ ގަވާއިދަށް 12 ވަނަ އިޞްލާޙު ގެނައުން
1 provisions
Some individuals and deemed partnerships can avoid filing a tax return if their gross income stays at or below MVR 1,000,000, but they must file if taxable profit exceeds MVR 500,000.
Act or statute Open & ChatMaldives
ވިޔަފާރީގެ ފައިދާއިން ނެގޭ ޓެކްސް: ވިޔަފާރީގެ ފައިދާއިން ޓެކްސް ނެގުމުގެ ގަވާއިދަށް 10 ވަނަ އިޞްލާޙު ގެނައުން
1 provisions
This ruling changes how certain withholding-tax payments are reported and gives the Commissioner General discretion to deem some unpaid payments taxable if they are not declared.
Act or statute Open & ChatMaldives
ބޮޑެތި ޓެކްސް ދައްކާ ފަރާތްތަކުން އޮންލައިންކޮށް ޓެކްސް ބަޔާން ހުށަހެޅުމާއި ފައިސާ ދެއްކުން ލާޒިމުކުރުން
1 provisions
Large taxpayers must file returns and make payments through MIRAconnect, or MRTGS for payments, from 1 January 2016.
Act or statute Open & ChatMaldives
އޮންލައިންކޮށް ޓެކްސް ދެއްކުން ލާޒިމުކުރުން
1 provisions
Taxpayers with annual turnover of MVR 50 million or more must pay certain taxes online through MIRAconnect or MRTGS from 1 April 2019.
Act or statute Open & ChatMaldives
ވިޔަފާރީގެ ފައިދާއިން ނެގޭ ޓެކްސް: ވިޔަފާރީގެ ފައިދާއިން ޓެކްސް ނެގުމުގެ ގަވާއިދަށް 15 ވަނަ އިޞްލާޙު ގެނައުން
1 provisions
This ruling repeals section 37 of the Business Profit Tax Regulation.
Act or statute Open & ChatMaldives
ވިޔަފާރީގެ ފައިދާއިން ނެގޭ ޓެކްސް: ވިޔަފާރީގެ ފައިދާއިން ޓެކްސް ނެގުމުގެ ޤާނޫނުގެ 16 ވަނަ މާއްދާގެ ދަށުން ދެވޭ އިސްތިސްނާއަށް އެދި ހުށަހެޅުން
1 provisions
A non-resident ship or aircraft owner, charterer, or lessor may apply for a business profit tax exemption if the listed conditions are met.
Act or statute Open & ChatMaldives
ވިޔަފާރީގެ ފައިދާއިން ނެގޭ ޓެކްސް: ޓެކްސް ރޫލިންގ TR-2013/B25 އަށް 1 ވަނަ އިޞްލާޙު ގެނައުން
1 provisions
Tourist establishments must withhold tax on booking commissions paid or payable to non-resident OTA operators, and MIRA can require payment of tax avoided or reduced if it believes the arrangement is meant to avoid or reduce tax.
Act or statute Open & ChatMaldives
މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: ޓެކްސް ރޫލިންގ TR-2015/G30 އަށް 1 ވަނަ އިޞްލާޙު ގެނައުން
1 provisions
This amendment changes GST price-display and record-keeping rules.
Act or statute Open & ChatMaldives
ވިޔަފާރީގެ ފައިދާއިން ނެގޭ ޓެކްސް: ވިޔަފާރީގެ ފައިދާއިން ޓެކްސް ނެގުމުގެ ގަވާއިދަށް 9 ވަނަ އިޞްލާޙު ގެނައުން
1 provisions
This ruling sets the accounting period for a person as 1 January to 31 December, with special end dates for businesses that start or stop during a tax year.
Act or statute Open & ChatMaldives
މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: މުދަލާއި ޚިދުމަތުގެ އަގުން ޓެކްސް ނެގުމުގެ ގަވާއިދަށް 13 ވަނަ އިޞްލާޙު ގެނައުން
1 provisions
The amendment says the value of goods or services supplied to related parties, or used for the supplier’s own consumption, must be set at an amount equal to the open market value plus the tax charged.
Act or statute Open & ChatMaldives
ރެމިޓެންސް ޓެކްސް: ދިވެހިރާއްޖެއިން ބޭރުން ނަގުދު ފައިސާ ނެގުމުގެ މުޢާމަލާތްތަކުން ރެމިޓެންސް ޓެކްސް ނެގުން
1 provisions
This ruling says remittance tax applies to certain cash withdrawals abroad from Maldives bank accounts by foreigners employed in the Maldives, and banks must collect the tax once the collection mechanism is in place.
Act or statute Open & Chat