ޓެކްސް އޭޖެންޓުންގެ ގަވާއިދަށް 1 ވަނަ އިޞްލާޙު ގެނައުން

` - (cid:1)ތ(cid:3)ފ(cid:5)ސ(cid:7)ރ(cid:9)ބ 2016 (cid:14)ރ(cid:3)ވ(cid:3)ނ(cid:3)ޖ 21 1437 (cid:9)ރ(cid:1)ޚ(cid:7)އ(cid:5)ލ(cid:9)ޢ(cid:14)ބ(cid:3)ރ 11 :(cid:9)ޚ(cid:14)ރ(cid:7)ތ 7 :(cid:9)ދ(cid:3)ދ(cid:3)އ 45 :(cid:5)މ(cid:9)އ(cid:1)ލ(cid:30)ވ TR-2016/A4 :(cid:2)ރ(cid:4)ބ(cid:6)ނ(cid:4)ނ (cid:6)ސ(cid:6)ނ(cid:10)ރ(cid:4)ފ(cid:12)ރ ނ(cid:6) (cid:2)އ(cid:4)ނ(cid:10)ގ (cid:2)ޙ(cid:16)ލ(cid:6)ޞއ(cid:12) (cid:4)ނ(cid:4)ވ 1 (cid:6)ށ(cid:4)ދ(cid:12)އ(cid:16)ވ(cid:4)ގ ގ(cid:10) (cid:6)ނ(cid:2)ޓ(cid:6)ނ(cid:10)ޖ(cid:21)އ (cid:6)ސ(cid:6)ކ(cid:10)ޓ • (cid:9)އ(cid:4)ހ(cid:12)ވ(cid:6)ދ (cid:12)މ(cid:26)ހ (cid:15)ގ(cid:17)އ(cid:15)އ(cid:4)ތ(cid:17)ފ(cid:12)ހ (cid:15)މ(cid:17)ނ(cid:28)ކ (cid:2)ނ(cid:4)ރ(cid:6)ކ(cid:6)ޢ(cid:9)އ(cid:4)ޝ (cid:9)އ(cid:12)ގ(cid:6)ޓ(cid:15)ޒ(cid:15)ގ (cid:17)އ(cid:12)ތ(cid:6)ލ(cid:20)ސ(cid:6)އ (cid:9)އ(cid:4)ކ(cid:12)ތ(cid:6)ދ(cid:9)އ(cid:4)ވ(cid:12)ގ (cid:2)ސ (cid:4)ފ(cid:6)އ (cid:8)ގ(cid:10)ޔ(cid:2)އ(cid:12)ރ(cid:14)ހ(cid:2)މ(cid:17)ޖ(cid:2)ލ(cid:17)ސ(cid:4)އ(cid:20)ރ .(cid:15)ވ(cid:15)އ(cid:6)ހ(cid:12)ވ(cid:6)ދ (cid:9)ތ(cid:12)ފ(cid:17)ސ(cid:4)ރ(cid:6)ބ • (cid:17)ގ (cid:20)މ(cid:17)ނ(cid:10)ފ(cid:17)ރ(cid:17)ކ(cid:20)ތ(cid:17)ޑ(cid:6)ބ (cid:17) އ(cid:12)ތ(cid:6)ލ(cid:20)ސ(cid:6)އ (cid:9)އ(cid:4)ކ(cid:12)ތ(cid:6)ދ(cid:9)އ(cid:4)ވ(cid:12)ގ (cid:4)ވ(cid:17)އ(cid:6)ނ(cid:28)ފ (cid:17)ށ(cid:12)މ(cid:6)ރ(cid:6)ކ(cid:6)ޢ(cid:9)އ(cid:4)ޝ (cid:9)އ(cid:12)ގ(cid:6)ޓ(cid:15)ޒ(cid:15)ގ (cid:15)ގ(cid:6)ހ(cid:12)ވ(cid:6)ދ (cid:12)މ(cid:26)ހ (cid:6)ރ(cid:6)ދ(cid:17)ނ(cid:15)މ (cid:15)ގ(cid:6)ހ(cid:12)ވ(cid:6)ދ (cid:9)ތ(cid:12)ފ(cid:17)ސ(cid:4)ރ(cid:6)ބ (cid:15)ގ(cid:4)ތ(cid:17)ފ(cid:12)ހ (cid:2)ރ(cid:6)ކ ،(cid:2)ކ(cid:12)ތ(cid:6)ގ(cid:12)ވ (cid:6)ހ(cid:12)ފ (cid:15)މ(cid:17)ނ(cid:15)އ (cid:15)ގ(cid:6)މ(cid:6)ވ(cid:17)އ(cid:6)ނ(cid:28)ފ (cid:8)ޖ (cid:2)އ(cid:10)ރ(cid:12)ހ(cid:8)ވ(cid:12)ދ ،(cid:8)ލ(cid:10)މ (cid:4)ވ(cid:17)އ(cid:6)ނ(cid:28)ފ (cid:17)ށ(cid:12)މ(cid:6)ރ(cid:6)ކ(cid:6)ޢ(cid:9)އ(cid:4)ޝ (cid:9)އ(cid:12)ގ(cid:6)ޓ(cid:15)ޒ(cid:15)ގ (cid:15)ގ(cid:6)ހ(cid:12)ވ(cid:6)ދ (cid:9)ތ(cid:12)ފ(cid:17)ސ(cid:4)ރ(cid:6)ބ (cid:9)ދ(cid:12)އ .(cid:15)ވ(cid:15)ނ(cid:17)ނ(cid:9)ރ(cid:6)ކ (cid:15)ގ 12:00 (cid:15)ގ(cid:4)ތ(cid:6)ފ(cid:12)ހ (cid:4)ދ(cid:17)ނ(cid:6)މ(cid:12)ގނ(cid:9)ހ ،(cid:2)ކ(cid:12)ތ(cid:6)ގ(cid:12)ވ (cid:6)ހ(cid:12)ފ(cid:15)މ(cid:17)ނ(cid:15)އ (cid:15)ގ(cid:6)މ(cid:6)ވ(cid:17)އ(cid:6)ނ(cid:28)ފ (cid:17)އ(cid:12)ތ(cid:6)ލ(cid:20)ސ(cid:6)އ (cid:9)އ(cid:4)ކ(cid:12)ތ(cid:6)ދ(cid:9)އ(cid:4)ވ(cid:12)ގ 333 6334 :(cid:17)ނ(cid:30)ފ .(cid:15)ވ(cid:15)ނ(cid:17)ނ(cid:9)ރ(cid:6)ކ (cid:15)ގ 12:00 (cid:6)ރ(cid:6)ދ(cid:17)ނ(cid:15)މ (cid:15)ގ(cid:6) ހ(cid:12)ވ(cid:6)ދ (cid:12)ރ(cid:4)ގ(cid:17)ނ(cid:12)އ • 331 0274 :(cid:2)ސ(cid:2)ކ(cid:8)ފ (cid:2)ނ(cid:4)ވ(cid:17)އ(cid:6)ނ(cid:28)ފ (cid:9)ދ(cid:15)އ (cid:17)ށ(cid:12)މ(cid:6)ނ(cid:9)ދ(cid:17)ށ(cid:28)ކ(cid:6)ޢ(cid:9)އ(cid:4)ޝ (cid:9)އ(cid:12)ގ(cid:6)ޓ(cid:15)ޒ(cid:15)ގ (cid:17)އ(cid:12)ތ(cid:6)ލ(cid:20)ސ(cid:6)އ (cid:9)އ(cid:4)ކ(cid:12)ތ(cid:6)ދ(cid:9)އ(cid:4)ވ(cid:12)ގ .(cid:15)ވ(cid:15)ށ(cid:12)އ legalaffairs@po.gov.mv www.gazette.gov.mv :(cid:2)ޓ(cid:12)އ(cid:20)ސ(cid:2)ބ(cid:8)ވ ީ ޓިރޯތޮއ ުއިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ ޖެ ްއާރިހެވިދ ،ެލާމ ގްނިލޫރ ްސްކެޓ ން ުއަނގެ ުޙާލްޞިއ ަނަވ 1 ށް ދަ ިއާވަގ ެގްނުޓްނެޖޭއ ްސްކެޓ TR-2016/A4 :ުރަބްނަނ ްސްނެރަފިރ :ުޚީރާތ (ިތަފްސާރުބ) 2016 ީރަވަނަޖ 21 ނަ ަވ 84 ެގ ( ނު ޫނާޤ ީރާދިއ ޭހބެ ާމގު ެނ ްސްކެޓ) 3/2010 ުރަބްނަނ ުނޫނާޤ ާވިއަފްށކޮ ޙު ާލްޞ އި ްށކޮ ިރެވުދެމ 14/2011 ުރބަ ްނަނ ުނޫނާޤ ީއިމ ނީ ވަ ެއ ިއަފީދާލާވަހ ިއަގުނަތްނަތ ާވިއަފީދާލާވަހ ްށަނޫނޤާ ،ީވުނެމ ިއަގްއތެ ަލާހ ާވިއަފްށކޮ ްނާޔބަ ްށކަ ަތޮގ ްނެހެއ .ެވެކެއގްނިލޫރ ާވިއަފރެ ެނ ްނުށަދ ެގާދްއާމ ދު ިއާވަގ ީނަވ އެ ިއަފީދާލާވަހ ިއަގުނަތްނަތ ާވިއަފީދާލވާ ަހ ްށަދިއާވަގ ިދައ .ެވެށައ (ުނޫނާޤ ީރާދިއ ޭހެބާމުގެނ ްސްކެޓ) 3/2010 ުރަބްނަނ ުނޫނާޤ ްނުތޮގ ީނޫނާޤ ްށމަ ުވާބތަ ްށައގން ިލޫރ ިމ ްނުކަތތް ރާ ަފ ާކްއަދ ްސކް ެޓ .ެވެށައ (ުދިއާވަގ ެގްނުޓްނެޖޭއ ސް ްކެޓ) 2014/R-36 ުރަބްނަނ .ެވެއެރުކުމިޒާލ ފު ަރާއަތ .1 ދާ ްއާމ ަނަވ 18 ިއާއާދްއާމ ަނަވ 11 ިއާއާ ދްއާމ ަނަވ 10 ެގުދިއާވަގ ީކަދަސުގަމ ެގގްނިލޫރ ިމ .ެވެމުރުކުޙާލްޞިއ ގްނިލޫރ .2 އް ަތުރުކައ ިރުހ ްށަތަހަފ ެގޭއ ،ްށޮކުރުތިއ ުރުކައ ިވިނަންނައ ްށަތަހަފ ެގ (ނ) ެގާދްއާމ ަނަވ 10 ެގުދިއާވަގ :ްނުރުކުބީތުރަތ ގެ ފާ ީޒަވ ގެ އް ެފަޒްއވަ ުމ ގެ ރާ ީމ ،ްސެވަމނަ ްތޮއ ިއަފްށޮކްނޔާ ބަ ްށަކަތޮގ ްނެހއެ ިއގަ ުދއި ާވަގ ިމ (ރ) ްށކަ ަފަޒްއވަ ުމ އެ ން ިރުކ ގެ މު ވު ަމަހ ސް ވަ ުދރު ަހއަ (އް ދޭ ) 2 ން ގެ ިށެފ ްނޚު ީރާތ ާރުކުލޠި ބާ ން ުވސް ަބްއެއ .ެވެއނެ ޭވދެ ނު އް ެއދަ ްއހު ގެ ުމރު ުކ ްނަކުޓން ެޖއޭ ސް ްކެޓ ްނށު ދަ ގެ ދު ިއވާ ަގ ިމ .3 .ްނުރުކިނުއ (8) ެގ (ހ) ެގާދްއާމ ަނަވ 11 ެގުދިއާވަގ 3 .4 :ްނުރުކުޙާލްޞިއ ްށަތޮގ ިވިނަންނައ ާދްއާމ ަނަވ 18 ެގުދިއާވަގ ްމާރްގޮރްޕ ެގުމުޓްއެހެމެދ ުރަވްނެފ ެގމު ުޓްއހެ މެ ެދ ުރވަ ްނފެ ގެ ން ޓު ްނެޖއޭ ްސްކޓެ ،ްސެވ ުކަޓްނޖެ އޭ ސް ްކެޓ މެ ްނކޮ ދޭ ދަ އް ުހ ްނށު ަދ ގެ ުދއި ާވގަ ިމ (ހ) .ެވއެ ެނވާ ްނރަ ުކަމހަ ިރުފ މް ރާ ްގރޮ ްޕ ާގން ިހ ން އި ާރީމ ްނތު ޮގ ގެ މް ާރްގރޮ ްޕ ާގން ިހ ްނިއރާ ީމ ްނށު ަދ ެގ (ހ) ެގދާ ްއމާ ިމ ްނތު ޮގ ެގ މު ުޓްއހެ މެ ެދ ުރަވން ެފ ގެ ޓު ްނޖެ ޭއ ްސްކެޓ (ށ) ސް ްކެޓ ެއ ،ަމ ނަ ެޖއް ެވނު ުރޒި ާހ ކު ަޓްނެޖއޭ ސް ްކެޓ ށް ަކަނަޝސެ ން ިއރެ ެތ ެގކު ަތްނޝަ ެސ ާރުކ މު ާޒިތން ިއ ްނށު ަދ .ެވއެ ެނވޭ ެރކު ުލިޠާބ ަދއް ުހ ެގމު ރު ުކ ްނ ކަ ުޓްނެޖއޭ ްސްކެޓ ވާ ިއަފށް ޮކޫދ ށް ަޓްނޖެ ޭއ ، މަ ަނދޭ ެއ ން ދަ ޯހ ދަ ްއހު ން ުލައ ން ުކަތާރަފ ވާ އި ަފ ށް ޮކުލިޠާބ ދަ ްއހު ގެ އް ެތާރަފ އެ ން ށު ަދ ެގ (ށ) ެގދާ އް ާމ ިމ (ނ) ، .ެވެއނެ ާވން ަޅހަ ަށުހ ްއމެ ޯފ އު ައ ުކެއކާ ަތްނުއިކެޔލި އި ަހެމން ެއ ،ްނށު ަދ ެގ (ހ) ެގދާ އް ާމ ަނވަ 10 ގެ ދު ިއވާ ަގ ިމ ސް ޯކ ވާ އި ފަ ްށޮކްނާޔބަ އި ގަ ާދއް މާ ނަ ަވ 8 އި ާއދާ އް ާމ ަނވަ 7 ގެ ދު ިއވާ ަގ ިމ ،ްނކު ަތްތާރފަ ދަ ަފ ެއ ދި ައ .ެވއެ ެނވާ ްނވާ ސް ާފ ްނނު ާޙިތމް އި ،ްށކޮ ަމަހިރުފ ްނށު ެފ ްނަރުކުލަމަޢ .5 .ެވެންނެގިށެފ ް ނުޚީރާތ ޭރެނ ގްނިލޫރ ިމ ީނާށަފ ްނަރުކުލަމަޢ ް ށައގްނިލޫރ ިމ 4 MALDIVES INLAND REVENUE AUTHORITY Malé, Republic of Maldives TAX RULING First amendment to the Tax Agents Regulation Reference No.: TR-2016/A4 Date of issue: Thursday, 21 January 2016 This ruling is issued pursuant to the authority granted under Section 84 of the Tax Administration Act (Law Number 3/2010) as amended by Law Number 14/2011. Unless otherwise stated, all references to the Act are to the Tax Administration Act (Law Number 3/2010), and all references to the Regulation are to the Tax Agents Regulation (Regulation Number 2014/R-36). This ruling is legally binding. Introduction 1. This ruling amends sections 10, 11 and 18 of the Regulation. Ruling 2. Insert the following subsection after section 10(c) of the Regulation and renumber subsequent subsections: (d) Notwithstanding anything to the contrary in this Regulation, employees of MIRA shall not be granted a tax agent license under this Regulation prior to the expiry of 2 (two) years from the date of termination of the employee’s employment contract with MIRA. 3. Repeal section 11(a)(8) of the Regulation. 4. Amend section 18 of the Regulation as follows: Continuing professional development program (a) All tax agents licensed pursuant to this Regulation must complete the continuing professional development program for tax agents conducted by MIRA. (b) Where a licensed tax agent fails to attend any of the sessions arranged by MIRA under the continuing professional development program referred to in subsection (a), his tax agent license shall be revoked. (c) Where a tax agent whose license has been revoked pursuant to subsection (b) wishes to renew his license, he shall be required to submit a new application under Section 10(a) of this Regulation, together with the supporting documents. Such applicants 5 shall also be required to pass the examination and complete the course referred to in Sections 7 and 8 of this Regulation. Date of Effect 5. This ruling shall have effect from its date of issue. 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. 6 ް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. ްށއަ 7:45 ްނ 7:00 ުކައެރ ެމްނޮކ ެގާތުފަހ