މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: 12 މަސްދުވަހުގެ ތެރޭގައި އިންޕުޓް ޓެކްސްގެ ޢަދަދު އަޅައިކެނޑުން

` – ިތަފްސާރބު 2023 ުރބަ ްނެސިޑ 2 1 1445 ާރިޚާއްލަދާމުޖ 8 : ުޚީރާތ 267 :ުދަދައ 52 :ްމުއިލޮވ TR-2023/G49 :ުރަބްނނަ ސް ްނެރަފިރ ިއަގޭރެތ ެގުހަވުދްސަމ 12 :ްސްކެޓ ޭގެނ ްނުގައ ެގުތަމުދިޚ ިއާލަދުމ ްނުޑނެކިއަޅައ ުދަދަޢ ެގްސްކެޓ ްޓުޕްނިއ ް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-2023/G49 )ިތަފްސާރބު ( 2023 ުރބަ ްނެސިޑ 21 R ، ެގްސްކެޓ ްޓުޕްނިއ ާވިޑނެކުނިއަޅައ ްނުހުކެޓ ްޓުޕްޓުއައ ުރިއާޅަހަށުހ ްނާޔބަ ޓ.ްސެއ. ޖ ކަދަސުގަމ ެގގްނިލޫރ ިމ .1 .ެވުމުރުކްނާޔބަ ްއަތުލޫޞުއ ެގުމުޑނެކިއަޅައ ިއަގޭރެތ ެގުހަވުދްސަމ )ަރބާ ( 12 ުދަދަޢ : ނަވ ިއަގާދްއާމ ަނަވ 37 ެގުނޫނާޤ .2 ްސްކެޓ ،ިއަގުނާޔަބ ޓ.ްސެއ. ޖ ާޅަހަށުހ ްނުށަދ ެގާދްއާމ ަނަވ 27 ެގުނޫނާޤ ިމ ްނުކަތާރަފ ާވިއަފްށޮކ ރަޓްސިޖަރ )ހ( ްނުހުކެޓ ްޓޕު ްޓުއައ ،ްއެދަދަޢ ާރުކަދްއުހ ުނޫނާޤ ިމ ްށަމުޑނެކިއަޅައ ިއަގުތޮގ ެގްސްކެޓ ްޓޕު ްނިއ ިއަގްއެތަދްއުމ ޭގެނ .ެވެއެނާދިޑނެކިއަޅައ ްށައާނޭއ ... ،ްއެދަދަޢ ާރުކަދްއުހ ުނޫނާޤ ިމ ްށަމުޑނެކިއަޅައ ިއަގުތޮގ ެގްސްކެޓ ްޓޕު ްނިއ ިއަގްއެތަދްއުމ ޭގެނ ްސްކެޓ )ބ( ާވިޑނެކުނިއަޅައ ްނިއަދަފެއ ،ަމަނާވިޑނެކުނިއަޅައ ްނުހުކެޓ ްޓޕު ްޓުއައ ުރިއާޅަހަށުހ ްނާޔަބ ޓ.ްސެއ. ޖ ެގުތަދްއުމ ެއ ެގާނޭއ ުދަދަޢ ެއ ިއަގޭރެތ ެގުހަވުދްސަމ )ަރާބ( 12 ްނެގިށެފ ްނުހަވުދ ޭހެޖްނެޑނެކިއަޅައ ުދަދަޢ ެގްސްކެޓ ްޓޕު ްނިއ . ެވެއަޅާންއެހަރުހ ާދްއާމ ިމ ްށަކަމުޑނެކިއަޅައ ްނުހުކެޓ ްޓޕު ްޓުއައ ެޖްއާރިހވެ ިދ ،20379 ެލާމ ، 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 - : ނަވ ިއަގާދްއާމ ަނަވ 44 ެގުދިއާވަގ .3 ، ިއަގުކަތުތަލާޙ ިވިނަންނައ ްސްކެޓ ްޓޕު ްނިއ ޭޅުގ ާކަތަމުދިޚ ަތަވުނ ާކަލަދުމ ްތަގިބިލ ްނުކަތާރަފ ާވިއަފްށޮކ ރަޓްސިޖަރ )ހ( . ެވެއެނޭވެރުކުނ ްއެޏްނުއ ްނުހުކެޓ ްޓޕު ްޓުއައ ެގުތާރަފ ެއ … ޭހެޖްނަރުކިނުއ ުދަދަޢ ެގުހުކެޓ ްޓޕު ްނިއ ްނުށަދ ެގްސާސައ ެގުމުރުކުބާސިހ ޓ.ްސެއ. ޖ ާރުކްނުނޭބ ްނުތާރަފ ެއ )2( ؛ ަތ ަވުނ ްނުވިއަފެވުތިއާފ ްސަވުދްސަމ )ަރާބ( 12 ްނެގިށެފ ްނުޚ ރާތ ުނުމިނ ުތަދްއުމ ޭގެނ ްސްކެޓ ... ުދަދަޢ ެއ ކަހަވުދ ޭހެޖްނެޑނެކިއަޅައ ުދަދަޢ ެގްސްކެޓ ްޓުޕްނިއ ްށަމުނބޭ ެގ )ބ( ެގާދްއާމ ަނަވ 37 ެގުނޫނާޤ .4 .ެވެޚ ރާތ ޭމިނ ުތަދްއުމ ޭގެނ ްސްކެޓ ާވްތބަ ްސިނ ުޚ ރާތ ިރ ުކޫދ ްސިއޮވްނިއ ްސްކެޓ ޭނެމިހ ަތަވުނ ެގުތާރަފ ްތަގ ާދުމ ޭނެމިހ ިއަގްސިއޮވްނިއ ްސްކެޓ ނަވެއ ިއަފ ދާލާވަހ ިއަގުފާރްގެރެޕ ަނަވ 4 ެގގްނިލޫރ ިމ .5 .ެވެށަތަދްއުމ ޭގެނ ްސްކެޓ ެގުތާރަފ ްތަގބި ިލ ްތަމުދިޚ ާވިއަފްށޮކޫދ ިއަގްއެޚ ރާތ ަންނައ ްނިރުކ ެގުހަވުދ ެއ ަތަވުނ ިއަގުހަވުދ ޭހެޖްނެޑނެކިއަޅައ ުދަދަޢ ެގްސްކެޓ ްޓުޕްނިއ .6 ޭހެޖްނެޑނެކިއަޅައ ުދަދަޢ ެގްސްކެޓ ްޓުޕްނިއ ،ްއެދަދަޢ ެގްސްކެޓ ްޓުޕްނިއ ޭނެމިހ ިއަގްއެއްސިއޮވްނިއ ްސްކެޓ ޭގެނ ްސްކެޓ ްސެވްއެއ ުދަދަޢ ެއ ،ަމަނާވިޑނެކުނިއަޅައ ިއަގޭރެތ ެގުހަވުދްސަމ )ަރބާ ( 12 ްނެގިށެފ ްނުހަވުދ .ެވެއެނޭވެރުކުނިނުއ ިއަގްއެތަދްއުމ ،ަމަނެޖްއެވަމަހ ުތަދްއުމ ެގުހަވުދްސަމ )ަރބާ ( 12 ާވިއަފްށޮކްނާޔބަ ިއަގުފާރްގެރެޕ ަނަވ 6 ެގގްނިލޫރ ިމ .7 ްއެނާޔބަ ޓ.ްސެއ. ޖ ެގްއެތަދްއުމ ޭގ ެނ ްސްކެޓ ާވިއަފިމިނ ްނިރުކ ެގުމުވަމަހ ުތަދްއުމ ެގުހަވުދްސަމ )ަރބާ ( 12 ެއ ްސްކެޓ ާވިއަފިމިނ ްނިރުކ ެގުމުވަމަހ ުތަދްއުމ ެގުހަވުދްސަމ )ަރބާ ( 12 ެއ ިދައ ްސެވ ިއަގުތަލާޙ ާރުކުޙާލްޞިއ ، ްށަފާރްގެރެޕ ަނަވ 6 ެގގްނިލޫރ ިމ ްސެވ ިއަގުތަލާޙ ާޅަހަށުހ ްއެނާޔބަ ޓ.ްސެއ. ޖ ްށަލައ ްށަކަތަދްއުމ ޭގެނ .ެވެއެނާވްނަރުކުލަމަޢ ، .ެވެންނ ތަމެގުތޮގ ެނާވުނުފާލިޚ ާއާދްއާމ ަނަވ 46 ެގުދިއާވަގ ނާރުކުލަމަޢ ްށައގްނިލޫރ ިމ .8 ، ެ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 - 3 - ، .ެވެންނެގިށެފ ްނިއ 2024 ރަވުރބު ެފ 1 ނާށަފ ްނަރުކުލަމަޢ ްށައގްނިލޫރ ިމ .9 ، ެ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: Claiming input tax within a period of 12 months Reference No.: TR-2023/G49 Date of issue: Thursday, 21 December 2023 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 Act are to the Goods and Services Act (Law Number 10/2011), and all references to the Regulation are to the Goods and Services Tax Regulation (Regulation Number 2011/R-43). Introduction 1. This ruling explains the rules for setting off input tax, which has not been set off against output tax in the GST return for that taxable period, within a period of 12 (twelve) months. 2. Section 37 of the Act states: Setting off input tax against output tax (a) A registered person may set off an amount authorized by this Act as input tax against the output tax payable in a taxable period, in the tax returns submitted in accordance with Section 27 of this Act. … (e) This Section does not prohibit the set off of an amount deductible under this Act as input tax which has not been set off when the tax return for that taxable period was submitted, within 12 (twelve) months from the date during which such input tax ought to have been set off. 3. Section 44 of the Regulation states: Circumstances where input tax cannot be claimed (a) Input tax in relation to a good or service purchased by a registered person shall not be set-off against such person’s output tax where: … (2) 12 (twelve) months has elapsed from the end of the taxable period under such person’s accounting basis in which the input tax could have first been claimed; or … Maldives Inland Revenue Authority, Ameenee Magu, Male’ 20379, Maldives Tel: (+960) 1415, E-mail: 1415@mira.gov.mv, Website: www.mira.gov.mv - 2 - Ruling 4. For the purposes of Section 37(e) of the Act, the date on which input tax ought to have been set off shall be the last day of the taxable period during which the tax invoice that includes the amount of input tax was issued. 5. The taxable period referred to in Paragraph 4 of this Ruling shall be that of the recipient of the good or service for which the tax invoice is issued. 6. An amount of input tax in a tax invoice which was issued on or before the date on which the amount of input tax ought to have been set off, where it has not been set off within 12 (twelve) months from the date on which it ought to have been set off, shall not be allowed to be set off in any taxable period. 7. Where the 12-month period specified in Paragraph 6 of this Ruling has expired, Paragraph 6 of this ruling shall apply even in the case of amending a GST return for a taxable period ended before the expiry of the 12-month period and in the case of filing a new GST return for a taxable period ended before the expiry of the 12-month period. 8. This Ruling shall be subject to Section 46 of the Regulation. Date of Effect 9. This ruling shall have effect from 1 February 2024. ___________ Maldives Inland Revenue Authority, Ameenee Magu, Male’ 20379, Maldives Tel: (+960) 1415, E-mail: 1415@mira.gov.mv, Website: www.mira.gov.mv