ޤާނޫނު ނަންބަރު 10/2011 (މުދަލާއި ޚިދުމަތުގެ އަގުން ޓެކްސް ނެގުމުގެ ޤާނޫނު) އަށް 1 ވަނަ އިޞްލާޙު ގެނައުމުގެ ޤާނޫނު

ިތަފްސާރުބ 2014 ީރަވުރުބެފ 6 - 1435 ުރިޚާއްލުޢީބަރ 6 :ުޚީރާތ 19 :ުދަދައ 43 :ްމުއިލޮވ 6/2014 :ުރަބްނަނ ުނޫނާޤ ްށައ )ުނޫނާޤ ެގުމުގެނ ްސްކެޓ ްނުގައ ެގުތަމުދިޚ ިއާލަދުމ( 10/2011 ުރަބްނަނ ުނޫނާޤ ުނޫނާޤ ެގުމުއަނެގ ުޙާލްޞިއ ަނަވ 1 ްނުކަތްސީފޮއ ެގުރާކުރަސ ،ިއާކަތުދިއާވަގ ،ިއާކަތުނޫނާޤ ،ީނަރުކުޢިއާޝ ިއަގުޓެޒެގ  ްސީފޮއ ެގާޔްއިރޫހްމުޖްލުސީއަރ .ެވެކަތްނުޔިލ ަދަފ ްއަތްނާޔަބްސޫނ ،ިއާކަތްނުވެންނެދ ،ިއާކަތްނާލުޢިއ ާވްއުރެނ .ެވެއުހަވުދ ިތަފްސާރުބ ިއާހަވުދ ަމޯހ ެގްއެއާތުފަހ ެމްނޮކ ީނަރުކުޢިއާޝ ްޓެޒެގ  ުގަމުނާފުރުކަތުޑޮބ ެގުމުވްއުނޮފ ްއަތްނުޔިލ ާވްއުނޮފ ްށަމުވްއެރުކ ުޢިއާޝ ިއަގުޓެޒެގ ެގުހަވުދ ަމޯހ  .ެޖްއާރިހެވިދ ،ެލާމ ެގ 12:00 ުރުދްނެމ ެގުހަވުދ ިތަފްސާރުބ ެގާތުފަހ ީރުކ ،ީކަތުގަވ ުހަފެމްނެއ ްށަމުވްއެރުކ ުޢިއާޝ ިއަގުޓެޒެގ ެގުހަވުދ ިތަފްސާރުބ ިދައ .ެވެންނިރުކ 3336137 ، 3323701 :ުނޯފ ާދްނުމަގނިހ ،ީކަތުގަވ ުހަފެމްނެއ ެގުމުވްއުނޮފ ްއަތްނުޔިލ ާވްއުނޮފ 3325500 :ްސްކެފ ްއަތްނުޔިލ .ެވެންނިރުކ ެގ 12:00 ުރުދްނެމ ެގުހަވުދ ަރާގްނައ ެގާތުފަހ .ެވެމެދެއ ްނުވްއުނޮފ ްށަހެރްޑެއ ްލިއެމ.ީއ ިމ gazette@po.gov.mv gazette@po.gov.mv ީނާވްނަންނުހ ިއަފެޔިލ ްއަތްނުޔިލ ާވްއުނޮފ ްށަމުވްއެރުކުޢިއާޝ ިއަގުޓެޒެގ  www.gazette.gov.mv .ެވެންނުޓްނޮފ ާމުރަފ ިއަގުޑރާވ ްޓްފޮސޯރްކިއަމ ްޓެޒެގ ެގުރާކުރަސިހެވިދ 19 :ުދަދައ 43 :ްމުއިލޮވ ގ � �ހ�ލ�ޖ�މ �ގ�ނ�ތ�ޔއ� �ރ �ވވ� �އބ� �އގ� �ރ�ބ �ނ�ރ�އ�ދ �ހ�ވދ� �ރ�ގނ� �އ �ވ 4 �ގ�ހ�މ �ރވ� �ރ�ބ�ފ ގ� �ރ�ހ�އ �ނ�ވ 2014 ސ� �ކ�ޓ �ނ�ގ�އ �ގ�ތ�މ�ދ�ޚ �އ�ލ�ދ�މ) 10/2011 �ރ�ބ�ނ�ނ �ނ�ނ�ޤ" �ވ�އ�ރ�ކ�ސ�ފ �ނ�އ�ސ�ލ�ޖ �ޞ�އ�ޚ �ނ�ވ 4 ،�ނ�ތ�މ �ގތ� �ގ �ވއ� �ގ�ދ�އ�މ �ނ�ވ 92 ގ� �ސ�ސ�އ�ނ�ނ�ޤ "ލ � �ބ �ގ�މ�އނ� �ގ �ޙ�ލ�ޞ�އ �ނވ� 1 �ށ�އ (�ނ�ނ�ޤ �ގ�މ�ގ�ނ �ޤ�ދ�ޞ�ތ �ޔ�އ�ރ�ހ�މ�ޖ�ލ�ސ�އ�ރ �ހ�ވ�ދ �ތ�ފ�ސ�ރ�ބ �ވ (ހ1435 �ރ�ޚ�އ�ލ�ޢ�ބ�ރ 6) 2014 �ރ�ވ�ރ�ބ�ފ 6 .�ވ�އޖ� �އ�ވރ� �ކ �ޢ�އޝ� �ދ�އ�މ �އ�ގޓ� �ޒގ� �ގރ� �ކ�ރ�ސ�ހ�ވދ� ،�ވ�ށ�ކ�ނ�ނ�ޤ �ލ�ބ �މ ،�ނ�މ�ވއ� �ރ�ކ 2 ްޓެޒެގ ެގުރާކުރަސިހެވިދ 19 :ުދަދައ 43 :ްމުއިލޮވ ޓ � �ޒ�ގ �ގ�ރކ� �ރ�ސ�ހ�ވ�ދ :�ދދ� �އ :�މއ� �ލ�ވ 6/2014 :�ރ�ބނ� �ނ �ނ�ނ�ޤ �ށ �އ (�ނ�ނ�ޤ �ގ�މ�ގ�ނ �ސ�ކ�ޓ �ނ�ގ�އ �ގ�ތ�މ�ދ�ޚ �އ�ލ�ދ�މ) 10/2011 �ރ �ބ�ނ�ނ �ނ�ނ�ޤ �ނ �ނ�ޤ �ގ �މ�އ�ނ�ގ �ޙ�ލ�ޞ�އ �ނ�ވ 1 .�ނ�އ�ނ�ގ �އ�ތ�ޙ�ލ�ޞ�އ �ވނ� �ނނ� �އ �ށ�އ (�ނ�ނ�ޤ �ގ�މ�ގ�ނ �ސ�ކ�ޓ �ނ�ގ�އ �ގ�ތ�މ�ދ�ޚ �އ�ލ�ދ�މ) 10/2011 �ރ�ބނ� �ނ �ނ�ނ�ޤ .1 .�ނ�ރ�ކ�ނ�އ ރ� �ބ�ނނ� �ނ�ވ (2) �ގ (ށ) �ގ�ދއ� �މ �ނ�ވ 3 �ގ�ނ�ނ�ޤ �ޔ�ދ�ވ�ނ�ބ .2 .�ނ�ރކ� �ޙ�ލ�ޞ�އ �ށ�ތ�ގ �ވ�ނ�ނ�ނ�އ �ރބ� �ނނ� �ނ�ވ (3) �ގ (ށ) �ގ�ދ�އމ� �ނ�ވ 15 �ގ�ނ�ނ�ޤ �ޔ�ދ�ވ�ނ�ބ �އ�ށ�އ) 8% �ށ�ލ�ޔ�ނ �ގ 2014 �ރ�ބ�ޓ�ކ�އ 31 �ނ�ގ�ށ�ފ �ނ�އ 2013 �ރ�އ�ނ�ޖ 1 (3) (ށ) .15 ؛(�ތ�އ�ސ�ނ�އ .3 .�ނ�ރ�ކ�ރ�ތ�އ �އ�ރ�ބ�ނ�ނ �ށ�ތގ� �ވ�ނ�ނ�ނ�އ �ށ�ތ�ހ�ފ �ގ�ރބ� �ނނ� �ނ�ވ (3) �ގ (ށ) �ގ�ދ�އމ� �ނ�ވ 15 �ގ�ނ�ނ�ޤ �ޔ�ދ�ވ�ނ�ބ .(�ތ�އ�ސ�ނ�އ �ރ�ބ) 12% �ނ�ގށ� �ފ �ނ�އ 2014 �ރ�ބ�މ�ވ�ނ 1 (4) (ށ) .15 .4 .�ނ�ރ�ކ�ޙ�ލ�ޞ�އ �ށ�ތގ� �ވ�ނ�ނ�ނ�އ (ނ) �ގ�ދ�އމ� �ނ�ވ 20 �ގ�ނ�ނ�ޤ �ޔ�ދ�ވ�ނ�ބ �އ�ގ�އ�އ�ސ�ސ�އ�އ�މ �ހ�ބ�މ�ކ ގ� �ތ�ލ�އ�ދ �ތ�ވ�ނ �އ�ގ�އ�އ�ރ�ދ�އ �ހ�ބ�މ�ކ �ގ�ރ�ކ�ރ�ސ (ނ) .20 ؛�ތ�މ�ދ�ޚ �ގ�ޓ�ސ�ޕ �ދ �ނ�ކ�ނ�ތ �ދ �ތ�މ�ދ�ޚ �ގ�ޓ�ސ�ޕ �ނ�ގ�ށ�ކ�ރ�ޓ�ސ�ޖ�ރ .5 .�ނ�ރ�ކ�ރ�ތ�އ �ރ�ކ�އ �ވނ� ނ� �ނ�އ �ށ�ތ�ހ�ފ �ގ (އ) �ގ�ދ�އމ� �ނ�ވ 51 �ގ�ނ�ނ�ޤ �ޔ�ދ�ވ�ނ�ބ �ނ�ވ 1 �ށ�އ (�ނ�ނ�ޤ �ގ�މ�ގ�ނ �ސ�ކ�ޓ �ނ�ގ�އ �ގ�ތ�މ�ދ�ޚ �އ�ލ�ދ�މ) 10/2011 �ރ�ބ�ނ�ނ �ނ�ނ�ޤ (ވ) .51 �ނ�ކ�ތ�ތ�މ�ދ�ޚ �އ�ލ�ދ�މ �ހ�ޖ�ނ�ށ�ފ �ނ�ގ�ނ �ޓ.�ސ�އ.�ޖ �ށ�ލ�އ �ނ�ގ�ޅ�ގ �ނ�ނ�ޤ �ގ�މ�އ�ނ�ގ �ޙ�ލ�ޞ�އ �ސ�ކޓ� �ނ�ގ�އ �ގ�ތ�މ�ދ�ޚ �އ�ލ�ދ�މ) 10/2011 �ރ�ބ�ނނ� �ނ�ނޤ� ،�ނ�ށފ� �ނ�ގ�ނ �ޓ.�ސ�އ.�ޖ �ނ�ގ�ށ�ފ �ނ�ޚ�ރ�ތ �ށ�ފ �ނ�ރ�ކ�ލ�މ�ޢ �ށ�ނ�ނ�ޤ �ގ�މ�އ�ނ�ގ �ޙ�ލ�ޞ�އ �ނ�ވ 1 �ށ�އ (�ނ�ނ�ޤ �ގ�މ�ގ�ނ �ނ�ހ�ވ�ދ �ނ�ވ 1 �ގ�ހ�މ �ށ�ފ �ނ�ގ�ދ�ވ �ހ�މ �ނ�މ�ހ �ޚ�ރ�ތ �ވ�މ�ހ �ސ�ވ�ދ�ސ�މ (�އ�ދ) 2 .�ވ�ނ�ނ�ގ�ށ�ފ .6 .�ނ�ރ�ކ�ރ�ތ�އ �ނ�ރ�ކ�ނ�މ �ގ�ތރ� �ބ�ޢ �ވ�ނ�ނ�ނ�އ �ށ�އ�ދ�އމ� �ނ�ވ 68 �ގ�ނ�ނ�ޤ �ޔ�ދ�ވ�ނ�ބ .68 .�ވ�އ�ނ�މ�ހ�ނ �އ�ތ�މ�ދ�ޚ �ގރ�އ�ރ�ކ �އ�ގ�މ�ރ�ކ�ނ�މ �ވ�އ�ފ�ދ �ށ�ތ�ރ�ބ�ޢ �މ "�ތ�މ�ދ�ޚ �ގ�ޓ�ސ�ޕ" .7 �ރ�ބނ� �ނ �ގ�ކ�ތ�ދ�އ�މ �ގ�ނ�ނ�ޤ �އ �ނ�ގ�ޅ�ގ �ކ�ތ�ދ�އ�މ �ރކ� �ނ�އ �ތ�ވ�ނ �ރ�ކ�ރ�ތ�އ �ށ�ނނ� �ޤ �ޔ�ދ�ވނ� �ބ �ނ�ނ�ނ�ޤ �މ .�ނ�ރ�ކ�ބ�ތ�ރ�ތ 3 3 ްޓެޒެގ ެގުރާކުރަސިހެވިދ 19 :ުދަދައ 43 :ްމުއިލޮވ ޓ � �ޒ�ގ �ގ�ރކ� �ރ�ސ�ހ�ވ�ދ :�ދދ� �އ :�މއ� �ލ�ވ .8 ނ� �ނ�ގ �ނ�ނނ� �ޤ �މ ،�ނ�ތ�ނ�ތ �ވ�އ�ފ�ދ�ލ�ވ�ޙ �ށ�ކ�ޔ�ބ �ގ�އ�އ�ދ�އ�މ �ކ�ވ �ތ�ވ�ނ �ށ�ކ�އ�ދއ� �މ �ކ�ވ �ގ�ނ�ނ�ޤ �ޔ�ދ�ވ�ނ�ބ .�ނ�ރ�ކ�ލ�ދ�ބ �ނ�ގ�ޅ�ގ �ކ�ތ�ޙ�ލ�ޞ�އ .9 �ނ�ހ�ވ�ދ �ރ�ކ�ޢ�އ�ޝ �އ�ގ�ޓ�ޒ�ގ �ގ�ރ�ކ�ރ�ސ�ހ�ވ�ދ ،�ށ�ކ�ޤ�ދ�ޞތ� ،�ވ�ސ�ފ �ނ�ނ�ޤ �މ ،�ނށ� �ފ �ނ�ރ�ކ�ލ�މ�ޢ �ށ�ނ�ނ�ޤ �މ .�ވ�ނ�ނ�ގ�ށ�ފ ________________________ 44 ްއަތިޑަގ ާވްއުނޮފ ްށަރުދ ޭލިހ ްއަތްނުވެގްނެއ ިއާކަތްނުވެންނެދ ިއާކަތްްނާލުޢިއ ެގުޓެޒެގ ްށައ 4:00 ްނ 3:30 ުރީވަހ ، ްށައ 1:00 ްނ 12:30 ުރުދްނެމ ުކަހަވުދ ެމްނޮކ - ްށަލަޔިނ ެގުހަވުދ ިތަފްސާރުބ ްނިއަތްއީދާއ ްށައ 4:00 ްނ 3:30 ުރީވަހ ، ްށައ 11:30 ްނ 11:00 ުނުދނެހ - ްސަވުދ ުރުކުހ ްށައ 4:00 ްނ 3:30 ުރީވަހ - ްސަވުދ ުރިހިނޮހ ...yourfriendonair. ްށައ 7:45 ްނ 7:00 ުކައެރ ެމްނޮކ ެގާތުފަހ