މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: އޭޖެންސީ ކޮމިޝަނުން ޖީ.އެސް.ޓީ ނެގުން

` ިތަފްސާރުބ 2015 ުރަބޫޓްކޮއ 15 - 1437 ްމަރްއަޙމު 2 :ުޚީރާތ 280 :ުދަދައ 44 :ްމުއިލޮވ TR-2015/G28 :ުރަބްނަނ ްސްނެރަފިރ ގްނިލޫރ ްސްކެޓ ްނުގެނ ީޓ.ްސެއ.ީޖ ްނުނަޝިމޮކ ީސްނެޖޭއ :ްސްކެޓ ޭގެނ ްނުގައ ެގުތަމުދިޚ ިއާލަދުމ އި ހާ ވަ ުދ ަމޯހ ެގއް ެއތާ ްފަހ މެ ްނޮކ ީނރާ ުކުޢއި ާޝ އި ަގޓު ެޒެގ އް ަތުލޫސުއ އި ާކަތުދިއވާ ަގ  ސް ފީ ޮއ ގެ ާޔއް ިރހޫ ްމޖު ްލުސީއަރ .ވެ ެއ ހު ަވދު ިތަފްސާރުބ އް ތަ ުލޫސުއ ިއާކތަ ުދިއވާ ަގ ާވއް ނު ޮފ ށް ަމރު ުކުޢއި ާޝ އި ަގޓު ެޒެގ ގެ ުހވަ ުދ ަމޯހ  ގު ަމނު ާފުރުކަތުޑޮބ ރު ދު ްނމެ ެގުހވަ ދު ިތަފސް ާރުބ ެގާތްފހަ ރީ ުކ ،ީކަތުގވަ ުހފަ މެ ްނެއ ެގމު ުވްއނު ޮފ ޖެ އް ާރހި ެވދި ،ެލާމ ވާ އް ނު ޮފ ްށަމރު ުކުޢއި ާޝ އި ަގޓު ެޒެގ ގެ ހު ަވދު ިތަފްސާރބު ިދައ .ެވނެ ްނިރުކ ެގ 12:00 ގެ ާތުފަހ ާދްނމު ަގނިހ ،ީކަތުގވަ ުހަފމެ ްނއެ ެގމު ުވްއނު ޮފ ްއތަ ުލޫސުއ ިއާކަތުދިއވާ ަގ 333 6334 :ުނޯފ .ެވނެ ްނިރުކ ެގ 12:00 ުރދު ްނެމ ެގހު ަވދު ަރާގން ައ  331 0274 :ްސްކެފ ނީ ވާ އް ުނޮފ ިދއެ ްށަމުނިދްށޮކުޢިއާޝ ިއގަ ުޓެޒެގ ްއަތލު ޫސުއ ިއާކަތުދިއވާ ަގ .ވެ ެށައ legalaffairs@po.gov.mv www.gazette.gov.mv :ްޓިއަސްބެވ ީ ޓިރޯތޮއ ުއިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ ޖެ ްއާރިހެވިދ ،ެލާމ ގްނިލޫރ ްސްކެޓ ން ުގެނ ީޓ.ްސެއ.ީޖ ްނނު ަޝިމޮކ ީސްނެޖޭއ :ްސްކެޓ ގޭ ނެ ްނުގައ ެގތު މަ ުދިޚ ިއާލަދުމ TR-2015/G28 :ުރަބްނަނ ްސްނެރަފިރ :ްޚީރާތ (ިތަފްސާރުބ) 2015 ުރަބޫޓްކޮއ 15 ނަ ަވ 84 ެގ ( ނު ޫނާޤ ީރާދިއ ޭހބެ ާމގު ެނ ްސްކެޓ) 3/2010 ުރަބްނަނ ުނޫނާޤ ާވިއަފްށކޮ ޙު ާލްޞއި ްށކޮ ިރެވުދެމ 14/2011 ުރބަ ްނަނ ުނޫނާޤ ީއިމ ީނަވ އެ ިއަފީދާލާވަޙ ިއަގުނަތްނތަ ާވިއަފީދލާ ާވަޙ ްށަނޫނާޤ ،ީވުނެމ ިއަގްއތެ ަލާހ ާވިއަފްށކޮ ްނާޔބަ ްށކަ ަތޮގ ްނެހެއ .ެވެކެއގްނިލޫރ ާވިއަފރެ ެނ ްނުށަދ ެގާދްއާމ ާވިއަފީދާލާވަޙ ްށަދިއާވަގ ިދައ .ެވށެ ައ (ުނޫނާޤ ެގުމގު ެނ ްސްކެޓ ްނުގއަ ެގުތަމުދިޚ ިއާލަދުމ) 10/2011 ުރަބްނަނ ުނޫނާޤ ާވިއަފްށކޮ ުޙާލްޞިއ .ެވެށައ (ުދިއވާ ަގ ެގުމުގެނ ްސްކޓެ ްނުގައ ެގުތަމުދިޚ ިއާލަދުމ) 2011/R-43 ުރަބްނަނ ުދިއާވަގ ާވިއަފްށކޮ ުޙާލްޞިއ ީނަވ ެއ ިއަފީދާލާވަޙ ިއަގުނަތްނަތ .ެވެއރެ ުކުމިޒާލ ްނުތޮގ ީނނޫ ާޤ ްށމަ ުވާބަތ ްށައގްނިލޫރ ިމ ްނުކަތްތރާ ަފ ާކއް ަދ ްސްކެޓ ފު ަރާއަތ .1 ން ެގިޅުގ ާތަމުދިޚ ެ ގުމަކުޓްނެޖޭއ ޭދިއަވުރޯފ ްށަލަޕިސްނިރްޕ ުކަޓްނެޖޭއ ،ީނާވ ިއަފީދްށޮކުލީސުފަތ ިއަގގްނިލޫރ ިމ .ެވެލޫސުއ ެނާގަނ ީޓ.ްސެއ.ީޖ ްނުނަޝިމޮކ ާގަނ ުޓްނެޖޭއ .2 :ީނަވ ިއަގްފާރްގެރެޕ ަނަވ 3 ެގ TR-2012/G8 ުރަބްނަނ ގްނިލޫރ ްސްކެޓ ގެ ތު ަމދު ިޚ ެގމު ަކުޓްނޖެ ޭއ ޭދިއވަ ރު ޯފ ްނތު ާރަފ އެ ްށަލަޕސި ްނިރޕް ،ަމަނއް ެތާރަފ ާވއި ަފްށޮކީރަޓްސޖި ަރ ީކަޓްނޖެ ޭއ ޅޭ ުގ ާތާލމަ ާޢމު ެއ ަމނަ ްއތެ ާރފަ ާވއި ަފްށޮކރީ ަޓްސިޖރަ ީކަލަޕސި ްނރި ްޕ ިދއަ .ެވއެ ެނވާ ން ަގނަ ޓީ .ްސެއ.ީޖ ްނގު ައ .ެވއެ ނެ ޭވެރުކނި އު ށް ަކަތރާ ަފ ެއ ސް ްކެޓ ްޓުޕން ިއ ގްނިލޫރ .3 އެ ްނުތާރަފ ެގްލަޕިސްނިރްޕ ،ަމަނޭދިއަވުރޯފ ްތަމުދިޚ ެގުމަކުޓްނެޖޭއ ްށަލަޕިސްނިރްޕ ެގުތާރަފ ެއ ުކަޓްނެޖޭއ ، ގެ ުޓްނެޖޭއ ެއ ްނުޓޭރ ޭހެޖްނަގަނ ީޓ.ްސެއ.ީޖ ްނުގައ ެގުތަމު ދިޚ ަތަވުނ ެގުލަދުމ ްނިދިއަވުރޯފ ުޓްނެޖޭއ .ެވެއެނާވްނަގަނ ީޓ.ްސެއ.ީޖ ްސެވ ްނުނަޝިމޮކ 3 .4 :ްސެވަމަނ ްތޮއ ިއަފްށޮކްނާޔަބ ްނެހެއ ިއަގްފާރްގެރެޕ ަނަވ 3 ެގގްނިލޫރ ިމ ާވާންސިތްސިއ ްނުމުގެނ ީޓ.ްސެއ.ީޖ ީކަތަމުދިޚ ަތަވުނ ާދުމ ްނިދިއަވުރޯފ ުޓްނެޖޭ އ ްނުތާރަފ ެގްލަޕިސްނިރްޕ (ހ) ްނުމުގެނ ީޓ.ްސެއ.ީޖ ްސެވ ްނަޝިމޮކ ާގަނ ުޓްނެޖޭއ ެއ ،ަމަނާވ ިއަގުމަކ ްއެތަމުދިޚ ަތަވުނ ްއެލަދުމ .ެވެއެނާވާންސިތްސިއ ޭނެމިހުނ ިއަގޭރެތ ެގުދޫދުހ ެގުނޫނާޤ ީކަތަމުދިޚ ަތަވުނ ާދުމ ްނިދިއަވުރޯފ ުޓްނެޖޭއ ްނުތާރަފ ެގްލަޕިސްނިރްޕ (ށ) ެގުދޫދުހ ެގުނޫނާޤ ްސެވ ްނަޝިމޮކ ާގަނ ުޓްނެޖޭއ ެއ ،ަމަނާވ ިއަގުމަކ ްއެތަމުދިޚ ަތަވުނ ްއެލަދުމ .ެވެއެނޭނެމިހުނ ްއެއަގޭރެތ ަތަވުނ ާދުމ ާވިއަފްށޮކްނާޔަބ ިއަގ (5) ެގ (ހ) ެގާދްއާމ ަނަވ 15 ެގުނޫނާޤ ީނަގަނ ްނަޝިމޮކ ުޓްނެޖޭއ (ނ) ެއ ްނުތަމުދިޚ ިއާލދަ ުމ ެގުކަތާރިއާދ ްނޫނ ެއ ިއަވަޔިފ ާރިއާދ ްމަޒިރޫޓ ،ަމަނާވ ިއަގުމަކ ްނެގިޅުގ ާތަމުދިޚ .ެވެއެނާވްނަގަނ ީޓ.ްސެއ.ީޖ ން ުނަޝިމޮކ ެގުޓްނެޖޭއ ެއ ،ްނުޓޭރ ޭހެޖްނަގަނ ީޓ.ްސެއ.ީޖ ުކަތުގަވ .5 ްލަޕިސްނިރްޕ ،ްސެވަމަނ ްތޮއ ިއަފްށޮކްނާޔަބ ްނެހެއ ިއަގްފާރްގެރެޕ ަނަވ 4 ިއާފާރްގެރެޕ ަނަވ 3 ެގގްނިލޫރ ިމ ޓީ .ްސެއ.ީޖ ްނުނަޝިމޮކ ޭބިލ ްށަންނުޓްނެޖޭއ ްނެގިޅުގ ާތަމުދިޚ ެގުމުތގަ ިއަލަބ ާސިއަފ ްށަކަތުލިބ ާރުކޫދ .ެވެއެނާވްނަގަނ .6 TR-2012/G8 ުރަބްނަނ ގްނިލޫރ ްސްކެޓ ވާ ިއަފެރެނ ިއަގ 2012 ުރަބްނެވޮނ 13 ީނާޔިކ ގްނިލޫރ ިމ .ެވެއަގީކެއ ާއ (ްނުގެނ ީޓ.ްސެއ.ީޖ ްނުކަތްތާލަމާޢުމ ާވިރެވުދެމ ްނުޓްނެޖޭއ) ްނށު ެފ ްނަރުކުލަމަޢ .7 .ެވެންނެގިށެފ ް ނުޚީރާތ ޭރެނ ގްނިލޫރ ިމ ީނާށަފ ްނަރުކުލަމަޢ ްށައގްނިލޫރ ިމ 4 MALDIVES INLAND REVENUE AUTHORITY Malé, Republic of Maldives TAX RULING Goods and Services Tax: GST treatment of agency commission Reference No.: TR-2015/G28 Date of issue: Thursday, 15 October 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 Goods and Services Tax Act (Law Number 10/2011) as amended, and all references to the Regulation are to the Goods and Services Tax Regulation (Regulation Number 2011/R-43) as amended. This ruling is legally binding. Introduction 1. This ruling explains the GST treatment of commission charged by an agent for the agency services it supplies to its principal. 2. Paragraph 3 of Tax Ruling TR-2012/G8 states: An agent that is a registered person is liable to account for GST on its supply of agency services that it makes to its principal and, where the principal is a registered person, the principal is entitled to an input tax deduction in respect of that supply of agency services. Ruling 3. Where an agent supplies agency services to its principal, the commission charged by the agent in relation to such services shall be subject to GST at the rate applicable to the good or service being supplied by the agent on behalf of the principal. 4. Notwithstanding paragraph 3 of this ruling: (a) where the good or service being supplied by the agent on behalf of the principal is exempt from GST, the commission charged by the agent shall be exempt from GST. 5 (b) where the good or service being supplied by the agent on behalf of the principal is out of scope of GST, the commission charged by the agent shall be out of scope of GST. (c) where the commission charged by the agent is in relation to the supply of goods and services referred to in Section 15(a)(5) of the Act, the commission shall be subject to GST at the prevailing non-tourism sector GST rate. 5. Notwithstanding paragraphs 3 and 4 of this ruling, commission earned by agents in relation to the collection of payment for bills issued by the principal shall be subject to GST. 6. This ruling shall be read together with Tax Ruling Number TR-2012/G8 (GST treatment of agency relationships) issued on 13 November 2012. Date of Effect 7. 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