Esheria Regulatory Atlas
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
1 provisions
This ruling changes GST Regulation section 54 so that, where subsection (d) applies, subsection (a) applies for no more than 168 hours.
Maldives
1 provisions
Only money donations can be deducted from taxable income, and only if they are made to a State institution or an approved charitable organization.
Maldives
1 provisions
For withholding-tax payments covered by section 6, this ruling says the payment is treated as made on a specific date depending on how it is paid.
Maldives
1 provisions
This ruling repeals section 109(e) of the Goods and Services Tax Regulation and takes effect on its date of issue.
Maldives
1 provisions
Taxpayers must file the listed withholding tax and tourism GST returns and make related payments electronically through MIRAconnect or MRTGS, starting 1 October 2016.
Maldives
1 provisions
This ruling lets a transferor and transferee choose special tax treatment for qualifying transfers of capital assets within a group of companies, subject to conditions and MIRA approval.
Maldives
1 provisions
Taxpayers with annual turnover of MVR 10 million or more must file BPT returns through MIRAconnect, with some exceptions.
Maldives
1 provisions
This ruling changes the GST regulation by adding domestic and international money transfer services, including similar services done through mobile devices and mobile telecommunication networks.
Maldives
1 provisions
This ruling amends section 11 of the Business Profit Tax Regulation and says the amendment takes effect when it is published in the Government Gazette.
Maldives
1 provisions
This ruling says some people and partnerships must register or give notice to MIRA when they start business, while some low-revenue businesses are exempt from registration if they meet all listed conditions.
Maldives
1 provisions
A taxpayer may not submit new supporting documents or evidence in a section 42 objection if they were not already given to MIRA before the relevant tax assessment notice was issued.
Maldives
1 provisions
When a company is being wound up, the liquidator must notify MIRA within 15 days of certain winding-up events and give MIRA copies of specified notices. The company must file tax returns and pay tax for each accounting period, subject to an interim-payment exception if timely notice is given. The liquidator must also s