އިއުތިރާޒުކުރާ މައްސަލަ ބަލާ މަރުޙަލާގައި ލިޔެކިޔުން ހުށަހެޅުން
AI-assisted research summary: 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.
ަދުބ 2015 ްލީރްޕެއ 8 - 1436 ާރިޚާއްލަދާމުޖ 19 :ުޚީރާތ 154 :ުދަދައ 44 :ްމުއިލޮވ TR-2015/A2 :ުރަބްނަނ ްސްނެރަފިރ ގްނިލޫރ ްސްކެޓ ްނުޅެހަށުހ ްނުޔިކެޔިލ ިއަގާލަޙުރަމ ާލަބ ަލަސްއަމ ާރުކުޒާރިތުއިއ ް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 :ްލިއެމީއ ީނާވްނަންނުހ ިއަފެޔިލ ްއަތްނުޔިލ ާވްއުނޮފ ްށަމުވްއެރުކުޢިއާޝ ިއަގުޓެޒެގ www.gazette.gov.mv :ްޓިއަސްބެވ .ެވެންނުޓްނޮފ ާމުރަފ ިއަގުޑރާވ ްޓްފޮސޯރްކިއަމ ީޓ ިރޯތޮއ އު ިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ ެޖްއރާ ިހެވދި ،ެލާމ ގްނިލޫރ ްސްކެޓ ް ނުޅެހަށުހ ްނުޔިކެޔިލ ިއަގާލަޙުރަމ ާލަބ ަލަސްއަމ ާރުކުޒާރިތުއިއ TR-2015/A2 :ުރަބްނަނ ްސްނެރަފިރ (ަދުބ) 2015 ްލީރްޕެއ 8 :ުޚީރާތ ެގ ާދްއާމ ަނަވ 84 ެގ (ު ނޫނާޤ ީރާދިއ ޭހެބާމުގެނ ްސްކެޓ) 3/2010 ުރަބްނަނ ުނޫނާޤ ާވިއަފްށޮކުޙާލްޞިއ ްށޮކިރެވުދެމ 14/2011 ުރަބްނަނ ުނޫނާޤ ީއިމ .ެވެއެރުކުމިޒާލ ްނުތޮގ ީނޫނާޤ ްށަމުވާބަތ ްށައގްނިލޫރ ިމ ްނުކަތްތާރަފ ާކްއަދ ްސްކެޓ .ެވެކެއގްނިލޫރ ާވިއަފެރެނ ްނުށަދ ުފަރާއަތ ުއައ ާޅަހަށުހ ްނތު ޮގ ެގުމުނިދުރާބ ްށަކައަލަސްއަމ ާރުކުޒާރިތުއިއ ،ީނާވ ިއަފދީ ްށޮކުލީސުފަތ ިއަގގްނިލޫރ ިމ .1 .ެވެލޫސުއ ެނާރުކުލަމަޢ ިއަގމު ުތަގިއަލަބ ިކެހ ިއާކަތްނުޔިކެޔިލ :ީނަވ ިއަގާދްއާމ ަނަވ 43 ެގނު ޫނާޤ ީރާދިއ ޭހެބާމުގެނ ްސްކެޓ .2 ާރުކުޒާރިތުއިއ ެއ ްނުތާރަފެއ ިއަގްއެދނިހ ިފްށޮކުޒާރިތުއިއ ްނުތާރަފ ާކްއަދ ްސްކެޓ ުދެމާކަމުމްނިނ ިމްނިނ ްނިއާރީމ ިއަގުދިއާވަގ ާދަހ ްނުށަދ ެގުނޫނާޤ ިމ ްއަތުތައާރުޖިއ ެގުމުމްނިނ ްއެތޮގ ްށައަލަސްއަމ ެއ ިއަލަބ ަލަސްއަމ .ެވެއެނާވްނަރުކްނާޔަބ ގްނިލޫރ ެގުމަކާރުކުޒާރިތުއިއ ޅާ ަހަށުހ ްނުކަތާރަފ ާކްއަދ ްސްކޓެ ްނށު ަދ ެގާދްއާމ ަނަވ 42 ެގނު ޫނޤާ ީރާދިއ ޭހެބާމުގެނ ްސްކެޓ .3 ާގްނައ ުރަވްނިމ ެގހު ުކެޓ ޭހެޖްނަކްއަދ" ާވުދްއަރ ްނުގްނެއ ެގުމަކާރުކުޒާރިތުއިއ ެއ ،ން ުތޮގ ގެ ުމުނިދުރާބ ްށަކަމުގްނެއ .ެވެއެނޭޅޭންއެއަށުހ ިކެހ ިއާމުޔިކެޔިލ ާވުނ ިއަފިއަޅަހަށުހ ްށައާރީމ ްށައަމަހ ާމުރެނ "ްނުގްނެއ ްނ ުށެފ ްނަރުކުލަމަޢ .ެވެންނެގިށެފ ްނުޚީރާތ ޭރެނ ގްނިލޫރ ިމ ީނށާ ަފ ްނަރުކުލަމަޢ ްށައގްނިލޫރ ިމ .4 3 MALDIVES INLAND REVENUE AUTHORITY Malé, Republic of Maldives TAX RULING Submission of documents during the process of an objection review Reference No.: TR-2015/A2 Dateof issue: Wednesday,8April2015 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. This ruling is legally binding. Introduction 1. This ruling explains the rule for accepting new supporting documents and evidence to support an objection. 2. Section 43 of the Tax Administration Act states: The procedure for reviewing objections made by taxpayers concerning decisions made by the MIRA, and for making determinations concerning such objections, shall be specified in the Regulation made pursuant to this Act. Ruling 3. A taxpayer shall not be allowed to submit documents and other evidence in support of an objection filed under section 42 of the Tax Administration Act, if such documents or evidence were not submitted to MIRA prior to the issuance of the Notice of Tax Assessment to which the objection relates. Date of Effect 4. This ruling shall haveeffect 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. 4 ް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