ވިޔަފާރީގެ ފައިދާއިން ނެގޭ ޓެކްސް: ވިޔަފާރީގެ ފައިދާއިން ޓެކްސް ނެގުމުގެ ޤާނޫނުގެ 16 ވަނަ މާއްދާގެ ދަށުން ދެވޭ އިސްތިސްނާއަށް އެދި ހުށަހެޅުން

ަމޯހ 2015 ޭމ 4 - 1436 ުބަޖަރ 15 :ުޚީރާތ 179 :ުދަދައ 44 :ްމުއިލޮވ TR-2015/B43 :ުރަބްނަނ ްސްނެރަފިރ ގްނިލޫރ ްސްކެޓ ެގުނޫނާޤ ެގުމުގެނ ްސްކެޓ ްނިއާދިއަފ ެގީރާފަޔިވ :ްސްކެޓ ޭގެނ ްނިއާދިއަފ ެގީރާފަޔިވ ްނުޅެހަށުހ ިދެއ ްށައާންސިތްސިއ ޭވެދ ްނުށަދ ެގާދްއާމ ަނަވ 16 ް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 ީ ޓިރޯތޮއ ުއިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ ޖެ ްއާރިހެވިދ ،ެލާމ ގްނިލޫރ ްސްކެޓ ޭވެދ ްނުށދަ ެގާދްއާމ ަނަވ 16 ެގުނޫނާޤ ެގުމުގެނ ްސްކޓެ ްނިއާދިއަފ ެގީރާފަޔިވ :ްސކް ެޓ ޭގެނ ްނިއދާ ިއަފ ެގީރާފަޔިވ ްނޅު ހެ ަށުހ ިދެއ ށް އަ ާންސިތްސިއ TR-2015/B43 :ުރަބްނަނ ްސްނެރަފިރ (ަމޯހ) 2015 ޭމ 4 :ުޚީރާތ ނަ ަވ 84 ެގ ( ނު ޫނާޤ ީރާދިއ ޭހބެ ާމގު ެނ ްސްކެޓ) 3/2010 ުރަބްނަނ ުނޫނާޤ ާވިއަފްށޮކ ޙު ާލްޞ އި ްށޮކިރެވުދެމ 14/2011 ުރބަ ްނަނ ުނޫނާޤ ީއިމ ނީ ަވ ެއ ިއަފީދާލާވަޙ ިއަގުނަތްނތަ ާވިއަފީދާލާވަޙ ްށަނޫނާޤ ،ީވުނެމ ިއަގްއތެ ަލާހ ާވިއަފްށޮކްނާޔބަ ްށކަ ަތޮގ ްނެހެއ .ެވެކެއގްނިލޫރ ާވިއަފރެ ެނ ްނުށަދ ެގާދްއާމ ނީ ޫނާޤ ްށަމުވބާ ަތ ްށައގްނިލޫރ މި ްނުކތަ ްތާރަފ ާކއް ަދ ސް ްކޓެ .ެވެށައ (ުނޫނާޤ ެގުމުގެނ ސް ްކެޓ ްނިއާދިއަފ ެގީރާފަޔިވ) 5/2011 ުރަބްނަނ ުނޫނާޤ .ެވެއެރުކުމިޒާލ ްނުތޮގ ފު ަރާޢަތ ޅޭ އު ްނެގްށޮކުރަޓާޗ ްއެދނަޅުއ ަދަފ ެއ ަތަވުނ ްއެއިރެވ ެގްއެޓޯބާދްނިތަމ ަތަވުނ ްއެޓޯބުޑނަކ ،ީކައގްނިލޫރ ިމ .1 ެގުމުނިދްށޮކްނާޔަބ ްތޮގ ެނާޅަހަށުހ ިދެއ ްށައާންސިތްސިއ ޭވެދ ްނުށަދ ެގާދްއާމ ަނަވ 16 ެގުނޫނާޤ ްނުކަތާރަފ ގެ ީރާފަޔިވ) TR-2013/B35 ުރަބްނަނ ގްނިލޫރ ްސްކެޓ ާވިއަފެރެނ ިއަގ 2013 ުރަބްނެޓްޕެސ 2 ްނުތޮގ (ްނުޅެހށަ ުހ ިދެއ ްށައާންސިތްސިއ ޭވެދ ްނުށަދ ެގާދްއާމ ަނަވ 16 ެގުނޫނާޤ ެގުމުގެނ ްސްކެޓ ްނިއާދިއަފ .ެވެކެއގްނިލޫރ ޭރެނ ިއަގުލަދަބ ެގޭއ ުހަފްށަމުލިއަވުއ :ީނަވ ިއަގާދްއާމ ަނަވ 16 ެގުނޫނާޤ .2 ތަ ަވނު ްއއެ ިރވެ ގެ އް ެޓޯބާދން ިތމަ ތަ ވަ ނު އް ެޓޯބުޑނކަ ދާ ން ެގން ުމަރުކ ުރތު ަފުރތު ަދ ިއގަ އް ެރަހއަ ްސްކެޓ (ހ) ގެ އް ހެ ީމ ޭޅުއ ްނެގށް ޮކރަޓާޗ ަތވަ ުނ ްއެއރި ެވ ަދަފ އެ ،ްއެހމީ ޭޅުއ ްނގެ ްށޮކރަޓާޗ އް ދެ ނޅަ ުއ ަދަފެއ ،ާހީމެއ ؛ްނުކައދާ ިއފަ ެގއް ެއރި ާފަޔވި ަދަފ ެއ ާރުކ އި ަގތު ޮގ ދި އަ ؛ަމނަ ާވނު ިއފަ ެވރި ެވން ަޒަވ އި ަގޭޖއް ާރިހވެ ިދ (1) ؛ަމަނގާ ްނހި ުނ ްއއެ ިރފާ ަޔިވ ްސެވއް އެ ން ެހެއ (2) 3 ގެ ރީ ފާ ަޔިވ ށް ަކަހީމ ާވއި ފަ ެވިރވެ ްނަޒވަ އި ަގޖޭ ްއރާ ިހެވދި ން ުކަމއު ަޤ ވާ ިއފަ ެވރި ެވން ަޒަވ ުކަހީމ ދަ ަފެއ ްށަމަކވާ އި ަފީދ ްއއެ ާންސތި ސް ިއ ދަ ަފެއ ން ކު ައްސްކެޓ ްނހެ ެއ ަދފަ ެއ ަތވަ ނު ްނިއްސްކެޓ ޭގނެ ން ިއދާ ިއަފ .ެވއެ ނެ ާވނާ ްސިތސް ިއ ްނމު ުކްއދެ ސް ްކެޓ ،ަމަނވޭ ެރުކުލބޫ ަގ ށް ައްލަރނެ ެޖ ރނަ ަޝިމޮކ ނި ުފން ުކ ެއ ީނޭވެލެބ ްށމަ ަކ ާވއި ަފެވރި ެވން ަޒވަ ިއގަ ްއމެ އު ަޤ ، އް ެޏްނުފން ުކ ،ިއަކަޓްށަމނު ބޭ ެގދާ ްއމާ ިމ (ށ) .ެވ އެ ގަ ްއމެ ުއަޤ ވޭ ރެ ުކ ްލޯރްޓްނޮކ ތް ަކްއަސަމ ުޑނގަ އި ަމ ެގމު ުގން ިހ ގްނިލޫރ ަތަވުނ ިއަގުތޮގ ެގްއެއިރެވ ެގްއެޓޯބާދްނިތަމ ަތަވުނ ްއެޓޯބުޑނަކ ްނުކަތާރަފ ާވުނ ި އަފެވިރެވްނަޒަވ ިއަގޭޖްއާރިހެވިދ .3 ްނުށަދ ެގާދްއާމ ަނަވ 16 ެގުނޫނާޤ ،ަމަނާރުކިރާފަޔިވ ިއަގުތޮގ ެގްއެތާރަފ ޭޅުއ ްނެގްށޮކުރަޓާޗ ްއެދނަޅުއ ަދަފ ެއ ްށަނަޝޭސްކެޓ ްފޮއ ްލަރެނެޖ ރަނަ ޝިމޮކ ްނިތަމ ެގުތޮގ ާވްތޮގްއެއ ާއގްނިލޫރ ިމ ިދެއ ްށައާންސިތްސިއ ޭވެދ .ެވެއެނާދޅި ެހަށުހ ްނުމުޔިލ ްއެދނަޅުއ ަދަފ ެއ ަތަވުނ ްއެއިރެވ ެގްއެޓޯބާދްނިތަމ ަތަވުނ ްއެޓޯބުޑނަކ" ،ްށަމުނޭބ ެގާދްއާމ ަނަވ 16 ެގުނޫނާޤ .4 .ެވެއެނެމިހ ްނުރުކޫދ ްށަޔްއުކ ިތެކަތ ިވިނަންނައ ިއަގޭރެތ ެގ "ިރާފަޔިވ ... ާރުކ ... ްއެހީމ ޭޅުއ ްނެގްށޮކރަޓާޗ ަ ތަވުނ ؛ްއެޓޯބުޑނަކ ަތަވުނ ްއެޓޯބާދްނިތަމ (ހ) ަ ތަވުނ ؛ުނީޖްނިއ ެގުޓޯބުޑނަކ ަތަވުނ ެގުޓޯބާދްނިތަމ (ށ) ކާ ަނޫނާޤ ާވިއަފިދެހ ިއަގޭޖްއާރިހެވިދ ްނުތޮގޭޅުގ ާރުތަފުރުތަދ ުޑނަކ ަތަވުނ ްނުތޮގޭޅުގ ާރުތަފުރުތަދ ެގިއަވ (ނ) ްނެހެމްނޮކ ްށައްސަނިދރަވީސ ެގްއެޓޯބުޑނަކ ަތަވުނ ްށައްސަނިދރަވރައެއ ެގްއެޓޯބާދްނިތަމ ްނެގިޅުގ .ްސްޓާޕ ރައެޕްސ ާވްނުނޭބ .ެވެއަމަނާވަމަހިރުފ ްއެކަތުޠުރަޝ ިއަހިރުހ ިވިނަންނައ ީނޭވެރުކުލަމަޢ ްށައާދްއާމ ަނަވ 16 ެގުނޫނާޤ .5 ؛ްނުވުނ ްށަކަތާރަފ ާވިއަފެވިރެވްނަޒަވ ިއަގޭޖްއާރިހެވިދ ީކަތާރަފ ެއ (ހ) ޭޅުއ ްނެގްށޮކުރަޓާޗ ްއެދނަޅުއ ަދަފ ެއ ަތަވުނ ްށަކައިރެވ ެގްއެޓޯބާދްނިތަމ ަތަވުނ ްއެޓޯބުޑނަކ ީ ކަތާރަފ ެއ (ށ) ؛ްނުވްށަކަތާރަފ ާރުކޫދ ްށަޔްއުކ ްއެދނަޅުއ ަދަފ ެއ ަތަވުނ ްށަކަތާރަފ ެގުތާރަފ ޭޅުއ ްނެގްށޮކުރަޓާޗ ަތަވުނ ިއަގުތޮގ ެގުތާރަފިރެވ ެގުދނަޅުއ ެއ ީނަރުކ ިރާފަޔިވ ްނުތާރަފ ެއ (ނ) ؛ްނުވްށަމަކ ިއަގުތޮގ ެގުތާރަފ ާރުކޫދ ްށަޔްއުކ ަތަވުނ ިއަގުތޮގ ިދައ ؛ްނުރުކުނ ްއެއިރާފަޔިވ ްސެވްއެއ ްނެހެއ ިއަގޭޖްއާރިހެވިދ ްނުތާރަފ ެއ (ރ) ިއަގޭޖްއާރިހެވިދ ،ްނުކަމުއަޤ ްތޮއ ްލޯރްޓްނޮކ ިއާތަކްއަސަމ ުޑނަގއި ަމ ެގުމުގްނިހ ިރާފަޔިވ ެގްއެތާރަފ ެއ (ބ) ަދަފ ެއ ަތަވުނ ިއަގުތޮގ ެގްއެއިރެވ ެގްއެޓޯބާދްނިތަމ ަތަވުނ ްއެޓޯބުޑނަކ ްނުކަތާރަފ ާވިއަފެވިރެވްނަޒަވ ެގްއެތާރަފ ާރުކޫދ ްށަޔްއުކ ްއެދނަޅުއ ަދަފ ެ އ ަތަވުނ ިއަގުތޮގ ެގްއެތާރަފ ޭޅުއ ްނެގްށޮކުރަޓާޗ ްއެދނަޅުއ ރަނަޝިމޮކ ްށަމަކ ެނޭދ ްއެއާންސިތްސިއ ަދަފ ެއ ްނުހުކެޓ ޭގެނ ްނިއާދިއަފ ެގީރާފަޔިވ ާރުކ ިއަގުތޮގ ެއ ިއަފެނުބ ށް ަމަކ "ާންސިތްސިއ ަދަފ ެއ" ިއަގުނަތ ިމ .ްނުވެރުކުލޫބަގ ްށަނަޝޭސްކެޓ ްފޮއ ްލަރެނެޖ 4 ިއަގޭޖްއާރިހެވިދ ،ްނުކަމުއަޤ ާރުކްލޯރްޓްނޮކ ްތަކްއަސަމ ުޑނަގިއަމ ެގުމުގްނިހ ްތާރަފ ެއ ،ީނަވ ްއެދނަޅުއ ަދަފ ެއ ަތަވުނ ްށަކައިރެވ ެގްއެޓޯބާދްނިތަމ ަތަވުނ ްއެޓޯބުޑނަކ ،ާވިއަފެވިރެވްނަޒަވ ްނިއާދިއަފ ެގީރާފަޔިވ ްށަކަތާރަފ ާރުކޫދ ްށަޔްއުކ ްއެދނަޅުއ ަދަފ ެއ ަތަވުނ ްށަކަތާރަފ ޭޅުއ ްނެގްށޮކުރަޓާޗ .ެވެށަމުނިދ ާންސިތްސިއ ްނުކަހުކެޓ ްނެހެއ ަދަފ ެ އ ަތަވުނ ްނުހުކެޓ ޭގެނ .ެވެއެނާވްނަޅަހަށުހ ުތާމޫލުޢަމ ިވިނަންނައ ުކެއާމުޅެހަށުހ ެ އ ްނުތާރަފ ާޅަހަށުހ ިދެއ ްށައާންސިތްސިއ .6 ްނުރުކިރާފަޔިވ ާވިއަފްށޮކްނާޔަބ ިއަގްފާރްގެރެޕ ަނަވ 4 ެގގްނިލޫރ ިމ ،ްނުކަނަޜިވިޑ ްސެވްއެއ ެގުތާރަފ ެއ (ހ) ޓް ިއަލްފ ްށަކަތްނިއަލރައެއ ްނެހެއ ަތަވުނ ،ްސްނަނެޓްނިއެމ ެގުޓޯބާދްނިތަމ ަތަވުނ ުޓޯބުޑނަކ) ިއަވަޔިފ ްއެއިރާފަޔިވ ްސެވްއެއ ްނެހެއ (ަދަފ ްނުނިދ ްތަމުދިޚ ގްނިލްޑްނޭހ ްޑްނުއަރްގ ަތަވުނ ްތަމުދިޚ ގްނިރަޓޭކ ؛ްއެމުޔިލ ެގުރަޓިޑޮއ ްލަނރަޓްސްކެއ ެގުތާރަފ ެއ ،ޭދްށޮކްނީގަ ޔ ްނަކ ާރުކުނ ިއަގޭޖްއާރިހެވިދ ްނަކިއަގްއެނަތ ްނޮކ ީތޮއ ްލޯރްޓްނޮކ ިއާތަކްއަސަމ ުޑނަގިއަމ ެގުމުގްނިހ ިރާފަޔިވ ެގުތާރަފ ެއ (ށ) ިދައ ؛ްއެމުޔިލ ެގުރަޓިޑޮއ ްލަނރަޓްސްކެއ ެގުތާރަފ ެއ ،ޭދްށޮކްނާޔަބ ޭހެޖްނަކްއަދ ްސްކެޓ ގްނިޑްލޯހުތިވ ،ަމަނޭހެޖްނަކްއަދ ްސްކެޓ ގްނިޑްލޯހުތިވ ްނުށަދ ެގުނޫނާޤ ްނުތާރަފ ެއ (ނ) .ްއަތްނުޔިކެޔިލ ްނެހިނެހެއ ިއާކަތްނުވްސަބްއެއ ޭޅުގ ާތާލަމާއުމ :ާންސިތްސިއ ާވިއަފްށޮކްނާޔަބ ިއަގާދްއާމ ަނަވ 16 ެގުނޫނާޤ .7 ްށަކަތާރަފ ެއ ްނަޝޭސްކެޓ ްފޮއ ްލަރެނެޖ ރަނަޝިމޮކ ީނޭވެލެބ ްށަމަކ ުނުވެދ ްށަކަތާރަފ ްސެވްއެއ (ހ) ިދައ ؛ް ނުމުގްނެއ ްނަކ ެއ ްނުމުޔިލ ްށައާރީމ ްއަތްނުޔިކެޔިލ ިއަހެމްނެއ ާވިއަފްށޮކްނާޔަބ ިއަގް ފާރްގެރެޕ ަނަވ 6 ެގގްނިލޫރ ިމ ީނާވުދްއަރ (ށ) .ެވެށައާސިއަފ ާކްއަދ ްނުހަފ ެގުޚީރާ ތ ެއ ަތަވުނ ިއަގުޚީރާތ ާޅަހަށުހ ްނށު ެފ ްނަރުކުލަމަޢ .ެވެންނެގިށެފ ްނުޚީރާތ ޭރެނ ގްނިލޫރ ިމ ީނާށަފ ްނަރުކުލަމަޢ ް ށައގްނިލޫރ ިމ .8 ުރަބްނަނ ގްނިލޫރ ްސްކެޓ ާވިއަފެރެނ ިއަގ 2013 ުރަބްނެޓްޕެސ 2 ްނުމުށެފ ްނަރުކުލަމަޢ ްށައގްނިލޫރ ިމ .9 .ެވެއީނުވުއ TR-2013/B35 5 MALDIVES INLAND REVENUE AUTHORITY Malé, Republic of Maldives TAX RULING Business Profit Tax: Application for exemption under section 16 of the Business Profit Tax Act Reference No.: TR-2015/B43 Date of issue: Monday, 4 May 2015 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 Business Profit Tax Act (Law Number 5/2011). This ruling is legally binding. Introduction 1. This ruling replaces Tax Ruling Number TR-2013/B35 (Application for exemption under section 16 of the Business Profit Tax Act), issued on 2 September 2013, which set out the procedures to be followed by an owner or charterer of a ship or an aircraft in applying for an exemption from Business Profit Tax under section 16 of the Act. 2. Section 16 of the Act states: “(a) The profits of any tax year of any business carried on by an owner or charterer of a ship or aircraft as such owner or charterer who: (1) is not resident in Maldives, and (2) does not carry on any other business, shall be exempt from tax if the Commissioner General is satisfied that a similar exemption from business profit tax or any other similar tax is granted by the country in which such Person is resident, to a Person resident in Maldives. (b) For the purposes of this Section, a company shall be deemed to be resident only in that country in which [its] central management and control is situated.” Ruling 3. A non-resident entity that carries on business as the owner or charterer of a ship or an aircraft may apply for the exemption specified in section 16 of the Act by submitting an application in writing to the Commissioner General of Taxation in accordance with this ruling. 6 4. For the purposes of section 16 of the Act, “business carried on by an owner or charterer of a ship or aircraft” shall include the leasing of: (a) a ship or an aircraft; or (b) ship or aircraft engines; or (c) spare parts which are integral to the seaworthiness of a ship or airworthiness of an aircraft, in accordance with any maritime or aviation law of the Maldives. 5. All of the following conditions must be met for section 16 to apply: (a) The applicant must not be a resident of the Maldives; (b) The applicant must be an owner, charterer or lessor of a ship or an aircraft; (c) The applicant must carry on business as such owner, charterer or lessor of the ship or aircraft; (d) The applicant must not carry on any other business in the Maldives; and (e) The Commissioner General of Taxation must be satisfied that the country in which the applicant’s central management and control is situated would offer a Maldives-resident ship or aircraft owner, charterer or lessor a similar exemption from tax on its business profits. For the avoidance of doubt, a “similar exemption” refers to an exemption from business profit tax or any other similar tax, offered by the country in which the applicant’s central management and control is situated, to a Maldives-resident owner, charterer or lessor of a ship or an aircraft. 6. An applicant for the exemption shall submit the following information together with the application: (a) Independent verification from the applicant’s external auditors that no division of the applicant carries on any business in the Maldives other than as the owner or charterer of a ship or aircraft as specified in paragraph 4 of this ruling (such as ship or aircraft maintenance, or flight catering services or ground handling services for other airlines); (b) Independent verification from the applicant’s external auditors of the location of the applicant’s central management and control; and (c) Where the applicant is subject to withholding tax under the Act, agreements and other documentation that evidence the transactions that give rise to the payment subject to withholding tax. 7. The exemption specified in section 16 shall: (a) become effective only upon written notification of the Commissioner General of Taxation; and (b) apply to payments made on or after the date on which all the documents required under paragraph 6 of this ruling are submitted to MIRA. Date of Effect 8. This ruling shall have effect from its date of issue. 7 9. This ruling supersedes Tax Ruling Number TR-2013/B35 issued on 2 September 2013. 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. 8 ް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