މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: ޓެކްސް ރޫލިންގ TR-2015/G30 އަށް 1 ވަނަ އިޞްލާޙު ގެނައުން

` – ަމޯހ 2024 ުޓްސަގޮއ 26 1446 ުރަފަޞ 22 : ުޚީރާތ 132 :ުދަދައ 53 :ްމުއިލޮވ TR-2024/G50 :ުރަބްނނަ ސް ްނެރަފިރ ގްނިލރޫ ްސްކެޓ :ްސްކޓެ ގ ނެ ން ުގައ ގެ ތު މަ ުދިޚ ިއލާ ަދުމ ން އު ަނގެ ޙު ާލްޞިއ ނަ ަވ 1 ްށައ TR-2015/G30 ްސ ީފޮއ ެގާޔްއިރޫހްމުޖްލުސީއަރ • ިދެއ ްށަމުނިދްށޮކުޢިއާޝ ިއަގުޓެޒެގ ްއަތުލޫސުއ ިއާކަތުދިއާވަގ ުގ ަމުނާފުރުކަތުޑޮބ . ެވެށައ legalaffairs@po.gov.mv ީނާވްއުނޮފ ެޖ ްއާރިހެވިދ ،ެލާމ 3336211 :ުނޯފ 7242885 :ްލިއަބޯމ www.gazette.gov.mv :ްޓިއަސްބެވ ޓ ިރޯތޮއ ުއިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ ެ ޖްއާރިހވެ ިދ ،ެލާމ TR G TR-2024/G50 )ަމޯހ( 2024 ުޓްސަގޮއ 26 84 3/2010 2011/R-43 TR-2015/G30 ްފާރްގެރެޕ ަނަވ 10 ިއާފާރްގެރްޕ ަނަވ 8 ެގ TR-2015/G30 ގްނިލޫރ ްސްކެޓ ، ކަދަސުގަމ ެގގްނިލޫރ ިމ .1 .ެވެމުރުކުޙާލްޞިއ .ްނުރުކުޙާލްޞިއ ްށަތޮގ ިވިނަންނައ ްފާރްގެރެޕ ަނަވ 8 ެގގްނިލޫރ .2 : ނ ަވ ިއަގާދްއާމ ަނަވ 109 ެގުދިއާވަގ .8 ްނ ުހެޖ ުގައ ްނެގިއަނަމިހ ޓ.ްސެއ. ޖ ަންނަގިބިލ ްތަމުދިޚ ިއާލަދުމ ،ުގައ ެގުތަމުދިޚ ިއާލަދުމ ޭދިއަވުރޯފ ްނުކަތާރަފ ާވިއަފްށޮކ ރަޓްސިޖަރ ) ހ( ިއަގ )ނ( ިދައ )ށ( ެގާދްއާމ ިމ ިދައ .ެވެއެނާވްނަންނުހ ިއަފިއަހަޖ ްނެހޭނާންނެފ ްށަކަތްތާރަފ ަތަވުނ ްނުލަދުމ ެއ ނާވްނަންނުހ ިއަފިއަހަޖ ުގައ ިއަގުކަތުތަލާހ ްނެހެއ ިއަވަޔިފ ްއަތުތަލާހ ާވިއަފްށޮކްނާޔަބ .ެވ ެންނެގިއަނަމިހ ުދަދައ ޭގެނ ިއަގުތޮގ ެގ ޓ.ްސެއ. ޖ ްނުތަމުދިޚ ެޖްއާރިހވެ ިދ ،20379 ެލާމ ،ގު ަމ ނ މައ ، ޓިރޯތޮއ ުއިނވެ ެރ ްޑން ަލްނިއ ްސވް ިޑްލޯމ www.mira.gov.mv :ްޓިއަސްބެވ ، 1415@mira.gov.mv :ްލިއެމ އ ، (960) 331 6577 :ްސްކެފ ،1415 :ްނިއަލްޓޮހ - 2 - ،ަމަނާގަނ ްއެޖާޗ ްސިވރަސ ްށަމުނިދިއަވުރޯފ ްތަމުދިޚ ިއާލަދުމ ޭދިއަވުރޯފ ްނުކަތާރަފ ާވިއަފްށޮކ ރަޓްސިޖަރ ) ށ( .ެވެއެނާދިޓްއެހެބ ިއަފިއަހަޖ ުގައ ެގުތަމުދިޚ ަތަވުނ ެގުލަދުމ ިއަނަމިހުނ ުދަދައ ޭގެނ ިއަގުތޮގ ެގ ޓ.ްސެއ. ޖ ްނުކަތްތާރަފ ަންނަގިބިލ ްތަމުދިޚ ިއާލަދުމ ނާވްނަންނުހ ިއަފިއަހަޖ ުގައ ،ަމަނާހަޖ ުގައ ްށަތޮގ ިމ ިދައ ަދަފެނޭވެރުކުބާސިހ ުދަދައ ަލުމުޖ ެގާސިއަފ ޭހެޖްނަކްއަދ ްށަތާރަފ ެއ ްށަމުތަގިބިލ ްތަމުދިޚ ަތަވުނ ާދުމ .ެވ ެންނިތަމ ެގުތޮގ ެނާވުނުފާލިޚ ާއ )ނ( ެގާދްއާމ ިމ ނާރުކުލަމަޢ ްށަރުކައ ިމ .ެވެށަކަތޮގ ،ިއާންނުޓްނެޖޭއ ެގުކަތްތާރަފ ޭދްތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ ،ިއާކަތްތާރަފ ޭދްތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ ) ނ( ުގައ ެގުތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ ޭދިއަވުރޯފ ްނުކަތްތާރަފ ާކްއިވ ެނަގ ްއަތްތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ ޭދިއަވުރޯފ ްނުކަތްތާރަފ ަދަފ ެއ .ެވެއަނަމިހުނ ުދަދައ ޭގެނ ިއަގުތޮގ ެގ ޓ.ްސެއ. ޖ ނާވްނަންނުހ ިއަފިއަހަޖ ްތަމުދިޚ ްނުކަތްތާރަފ ަންނަގިބިލ ްތަމުދިޚ ނާވްނަންނުހ ިއަފިއަހަޖ ުގައ ިއަގުތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ .ެވ ެށަކަތޮގ ަދަފެނޭވެރުކުބާސިހ ުދަދައ ަލުމުޖ ެގާސިއަފ ޭހެޖްނަކްއަދ ްށަތާރަފ ެއ ްށަމުތަގިބިލ ުގައ ިއަގުތަމުދިޚ ްނަޝޭކިނުއިމޮކެލެޓ ޭދިއަވުރޯފ ްނުކަތްތާރަފ ާވިއަފްށޮކްނާޔަބ ިއަގ )ނ( ެގާދްއާމ ިމ ) ރ( ެގުކަތްތާރަފ ެއ ،ްއެއްސިޓޯނ ާރުކްނާޔަބ ްނަކ ިއަނަމިހުނ ުދަދައ ޭގެނ ިއަގުތޮގ ެގ ޓ.ްސެއ. ޖ ނަހަޖ .ެވ ެއެނާވްނަޓްއަހަބ ިއަގުނަތްނަތ ާގްނިހ ްއަތްތާކަރަޙ ޭގެނ ްސްކެޓ . )ިއަފިވެލިއަވުއ( ) ބ( .ްނުރުކުޙާލްޞިއ ްށަތޮގ ިވިނަންނައ )ބ( ެގުފާރްގެރެޕ ަނަވ 10 ެގގްނިލޫރ .3 ކ ަލަދުމ ެއ( ްނުޓްއެހެލެބ ނަދްމާއ ްނެހޭނޭގނެއ ްނަޝޭކިފިސެލްކ ޓ. ްސެއ. ޖ ެގުތަމުދިޚ ަތަވުނ ެގުލަދުމ ) ބ( ، ެގ ުދޫދުހ ެގ ުނޫނާޤ ޓ.ްސެއ. ޖ ަތަވުނ ާވިއަފިވެރުކާންސިތްސިއ ްނުމުގެނ ޓ.ްސެއ. ޖ ކަތަމުދިޚ ަތަވުނ ، ، ޓ .ްސެއ. ޖ ިއަގ 16% ަތ ަވުނ 8% ަތަވުނ ޭގެނ ޓ.ްސެއ. ޖ ިއަގުޓޭރ-ްނ ުސ ަތަވުނ ޭނެމިހުނ ިއަގޭރެތ ؛ )ްނ ުޓްއެހެލެބ ނަދްމާއ ްނެހޭނޭގނެއ ްނ ަކްއެތަމުދިޚ ަތަވުނ ްއެލަދުމ ޭގެނ ، ، .ެވެންނެގިށެފ ްނުޚ ރާތ ާރުކުޢިއާޝ ިއަގުޓެޒެގ ެގުރާކުރަސ ިހެވިދ ގްނިލޫރ ިމ ނާށަފ ްނަރުކުލަމަޢ ްށައގްނިލޫރ ިމ .4 _____________ ، ެޖްއާރިހވެ ިދ 20379 ެލާމ ،ގު ަމ ނ މައ ، ޓިރޯތޮއ ުއިނވެ ެރ ްޑން ަލްނިއ ްސވް ިޑްލޯމ www.mira.gov.mv :ްޓިއަސްބެވ ، 1415@mira.gov.mv :ްލިއެމ އ ، (960) 331 6577 :ްސްކެފ ،1415 :ްނިއަލްޓޮހ MALDIVES INLAND REVENUE AUTHORITY Malé, Republic of Maldives TAX RULING Goods and Services Tax: First amendment to the Tax Ruling TR-2015/G30 Reference No.: TR-2024/G50 Date of issue: Monday, 26 August 2024 This ruling is issued pursuant to the authority granted under Section 84 of the Tax Administration Act (Law Number 3/2010). Unless otherwise stated, all references to the Regulation are to the Goods and Services Tax Regulation (Regulation Number 2011/R-43), and all references to the Ruling are to the Tax Ruling TR-2015/G30 (Penalties for non- compliance with the GST Act and Regulation). Introduction 1. This ruling amends Paragraph 8 and Paragraph 10 of the Ruling. Ruling 2. Amend Paragraph 8 of the Ruling as follows: 8. Section 109 of the Regulation states: Displaying GST-inclusive price (a) The prices of goods and services supplied by a registered person shall be displayed to customers, and the displayed price shall include the amount of tax chargeable for such good or service, except under the conditions specified in subsections (b) and (c). (b) A registered person who charges a service charge in relation to the supply of goods and services may display the prices of goods and services exclusive of the amount of tax chargeable, in which case prices must be displayed in a manner in which customers can compute the total amount they must pay to the supplier. This subsection is subject to subsection (c). (c) Telecommunication service providers, agents of telecommunication service providers and intermediary on-sellers of telecommunication services must display prices of telecommunication services exclusive of the amount of tax chargeable. Such person must display prices of telecommunication services in a manner in Maldives Inland Revenue Authority, Ameenee Magu, Male’ 20379, Maldives Tel: (+960) 1415, E-mail: 1415@mira.gov.mv, Website: www.mira.gov.mv - 2 - which customers can compute the total amount they must pay to such person in relation to the telecommunication service supplied. (d) A person referred to in subsection (c) must prominently display in the premises where his taxable activities are carried out, a notice which indicates that telecommunication services supplied by or through that person exclude the amount of tax chargeable. (e) [Repealed]. 9. Amend paragraph 10(e) of the Ruling as follows: (e) maintain records of revenue in a manner in which the GST classification of a good or service can be ascertained, i.e. whether it is exempt, out-of-scope of GST, zero- rated or subject to GST at 8% or 16%; Date of Effect 10. This ruling shall have effect from the date of its publication in the Government Gazette. This is the unofficial translation of the original ruling issued in Dhivehi. In the event of conflict between this translation and the Dhivehi version of this ruling, the latter shall prevail. Therefore, it is advised that both the Dhivehi version of this ruling and this translation be read concurrently. Maldives Inland Revenue Authority, Ameenee Magu, Male’ 20379, Maldives Tel: (+960) 1415, E-mail: 1415@mira.gov.mv, Website: www.mira.gov.mv