ނުއުފޭ މުދަލުން ޖީ.އެސް.ޓީ ނެގުން

ަދުބ 2014 ްލީރްޕެއ 30 - 1435 ުބަޖަރ 1 :ުޚީރާތ 62 :ުދަދައ 43 :ްމުއިލޮވ TR-2014/G19 :ުރަބްނަނ ްސްނެރަފިރ ގްނިލޫރ ްސްކެޓ ްނުގެނ ީޓ.ްސެއ.ީޖ ްނުލަދުމ ޭލުފުއުނ ް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 ީ ޓިރޯތޮއ ުއިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ ޖެ ްއާރިހެވިދ ،ެލާމ ގްނިލޫރ ްސްކެޓ ްނގު ެނ ީޓ.ްސެއ.ީޖ ްނުލަދުމ ޭލުފުއުނ :ްސްކެޓ ގޭ ނެ ްނުގައ ެގތު މަ ުދިޚ ިއާލަދުމ TR-2014/G19 :ުރަބްނަނ ްސްނެރަފިރ (ަދުބ) 2014 ްލީރްޕެއ 30 :ުޚީރާތ ަނަވ 84 ެގ (ުނޫނާޤ ީރާދިއ ޭހބެ ާމގު ެނ ްސްކެޓ) 3/2010 ުރަބްނަނ ުނޫނާޤ ާވިއަފްށޮކ ޙު ާލްޞިއ ްށޮކިރެވުދމެ 14/2011 ުރބަ ްނަނ ުނޫނާޤ ީއިމ ނީ ވަ ެއ ިއަފީދާލާވަހ ިއަގުނަތްނަތ ާވިއަފީދާލާވަހ ްށަނޫނާޤ ،ީވުނެމ ިއަގްއތެ ަލާހ ާވިއަފްށޮކްނާޔބަ ްށކަ ަތޮގ ްނެހެއ .ެވެކެއގްނިލޫރ ާވިއަފރެ ެނ ްނުށަދ ެގާދްއާމ (ުނޫނާޤ ެގމު ުގެނ ސް ްކެޓ ްނުގއަ ެގުތަމުދިޚ ިއާލަދމު ) 10/2011 ުރަބްނަނ ުނޫނާޤ ާވއި ަފްށޮކުޙާލްޞއި ްށޮކިރެވުދެމ 6/2014 ުރަބްނަނ ުނޫނާޤ ުދިއާވަގ ާވިއަފށް ކޮ ުޙާލްޞިއ ީނަވ އެ ިއަފީދާލާވަހ ިއަގުނަތްނަތ ާވިއަފީދާލާވ ހަ ްށަދިއާވަގ ،ީވުނެމ ިއަގްއެތަލާހ ާވިއަފށް ޮކްނާޔަބ ްށކަ ަތޮގ ްނެހެއ ިދައ .ެވެށައ ށް މަ ުވާބަތ ްށައގްނިލރޫ މި ްނުކަތްތާރަފ ާކއް ަދ ްސކް ެޓ .ެވެށއަ (ުދިއާވަގ ގެ ުމގު ެނ ްސކް ެޓ ން ުގައ ގެ ުތަމުދިޚ ިއާލަދުމ) 2011/R-43 ުރ ަބްނަނ .ެވެއެރުކމު ިޒާލ ްނުތޮގ ީނޫނާޤ ފު ަރާޢަތ ެގުމުގެނ ްސްކެޓ ްނުގައ ެގުތަމުދިޚ ިއާލަދުމ) 6/2014 ުރަބްނަނ ުނޫނާޤ ،ީނާވ ިއަފްށޮކްނާޔަބ ިއަގގްނިލޫރ ިމ .1 ަނަވ (2) ެގ (ށ) ެގާދްއާމ ަނަވ 3 ެގުނޫނާޤ ،ް ށޮކިރެވުދެމ (ުނޫނާޤ ެގުމުއަނެގ ުޙާލްޞިއ ަނަވ 1 ްށަނޫނާޤ ްސްކެޓ ޭގެނ ްނުގައ ެގުތަމުދިޚ ިއާލަދުމ ްނުކަތްތާލަމާޢުމ ެގުމުކްއިވ ާދުމ ޭލުފުއުނ ،ްނެގިޅުގ ާމުރުކިނުއ ުރަބްނަނ .ެވެލޫސުއ ޭހެޖްނަރުކުލަމަޢ ިއަގުމުގެނ (ީޓ.ްސެއ.ީޖ) ސް ެވ ުލޫސުއ ޭހެޖްނަރުކުލަމަޢ ިއަގުމުގެނ ީޓ.ްސެއ.ީޖ ްނުތަމުދިޚ ެގްނަޝޭޑޮމޮކެއ ޭދިއަވުރޯފ ްނުކަތްސުއަހްޓްސެގ .2 .ެވެއެނާވ ިއަފްށޮކްނާޔަބ ިއަގގްނިލޫރ ިމ ގްނިލޫރ ްނުގެނ ީޓ.ްސެއ.ީޖ ްނުކަތތް ާލަމޢާ ުމ ެގުމުކްއިވ ާދުމ ޭލ ުފުއުނ ްނހު ަފ ެގުހަވުދ ެއ ަތަވުނ 2014 ީރަވުރުބެފ 6 ްށަމުކްއިވ ްއެލަދުމ ޭލުފުއުނ ްނުކަތާރަފ ާވިއަފްށޮކ ީރަޓްސިޖަރ .3 ަތަވުނ 2014 ޭމ 1 ީނަންނައ ުތުގަވ ާވުމިޒާލ ީޓ.ްސެއ.ީޖ ްނުތާލަމާޢުމ ެއ ިދައ ،ަމަނެޖްއެވ ްއެމުވްސަބްއެއ ޭގެނ ްސްކެޓ ށޭ ެފ ްނުހަފ ެގުހަވުދ ެއ ަތަވުނ 2014 ޭމ 1 ،ަމަނ ާވ ިއަގުމަކ ްނުހފަ ެގުހަވުދ ެއ .ެވެއެނާވްނަކްއަދ ީޓ.ްސެއ.ީޖ ްނުތާލަމާޢުމ ެއ ްނުތާރަފ ެއ ިއަގުކަތުތަދްއުމ ރީ ަޓްސިޖަރ ،ިއަގުކަތުތަދްއުމ ޭގެނ ްސްކެޓ ޭށެފ ްނުހަފ ެގުހަވުދ ެއ ަތަވުނ 2014 ޭމ 1 ،ިއަގުތަލާހ ިވިނަންނައ .4 .ެވެއެނާވްނަކްއަދ ީޓ.ްސެއ.ީޖ ްނުތާލަމާޢުމ ެއ ްނު ތާރަފ ާވިއަފްށޮކ 3 ެ ޖްއާރިހެވިދ ،20379 ެލާމ ،ުގަމ ީނީމައ ،ީޓިރޯތޮއ ުއިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ www.mira.gov.mv :ްޓިއަސްބެވ ، info@mira.gov.mv :ްލިއެމީއ ، (960) 331 6577 :ްސްކެފ ، (960) 332 2261 :ްނޯފެލެޓ ްނިރުކ ެގ 2014 ީރަވުރުބެފ 6 ްށަމުކްއިވ ްއެލަދުމ ޭލުފުއުނ ްނު ތާރަފ ާވިއަފްށޮކ ީރަޓްސިޖަރ (ހ) ި ދައ ؛ްނުވިއަފެވ ްއެމުވްސަބްއެއ ްއެތޮގ ިކަވ ެނާރުކުލަމަޢ ިއަގުމުކްއެދ ްއަތްސްކެޓ ޭވެރުކުފަރާޢަތ ްނުހަފ ެގުޚީރާތ ީވ ްނުވްސަބްއެއ ެއ (ށ) ި ދައ ؛ްނުވ ިއަފްށޮކްނާޔަބ ިއަގުމުވްސަބްއެއ ެއ .ްނުވ ިއަގމު ަކްނުހަފެގުހަވުދ ެއ ަތަވުނ 2014 ޭމ 1 ީނަންނައ ުތުގަވ ާވުމިޒާލ ީޓ.ްސެއ.ީޖ ްނުތާލަމާޢުމ ެއ (ނ) އް ެމުވްސަބްއެއ ްނި ރުކ ެގ 2014 ީރަވުރުބެފ 6 ްށަމުކްއިވ ްއެލަދުމ ޭލުފުއުނ ްނުކަތާރަފ ާވިއަފްށޮކ ީރަޓްސިޖަރ .5 ިކަވ ެނާރުކުލަމަޢ ިއަގުމުކްއެދ ްއަތްސްކެޓ ޭވެރުކުފަރާޢަތ ްނުހަފ ެގުޚީރާތ ީވ ްނުވްސަބްއެއ ެއ ިދައ ،ަމަނާވިއަފެވ ީޓ.ްސެއ.ީޖ ްނުހަފ ެގުހަވުދ ެއ ަތަވުނ 2015 ީރަވުރުބެފ 6 ،ަމަނާވުނ ިއަފްށޮކްނާޔަބ ިއަގުމުވްސަބްއެއ ެއ ްއެތޮގ .ެވެއެ ނާވްނަކްއަދ ީޓ.ްސެއ.ީޖ ްނުތާރަފ ެއ ްނުކަތްތާ ލަމާޢުމ ަންނައ ުތުގަވ ާވުމިޒާލ ތަ ަވުނ 2014 ީރަވުރުބެފ 6 ްއެމުވްސަބްއެއ ަދަފ ާވިއަފްށޮކްނާޔަބ ިއަގްފާރްގެރެޕ ަނަވ 5 ެގގްނިލޫރ ިމ .6 ން ުވްސަބްއެއ ިއާއ 2014 ޭމ 1 ަމަނިފްށޮކުޙާލްޞިއ ،ްނިރުކ ެގ 2015 ީރަވުރުބެފ 6 ިދައ ،ްނހު ަފ ެގުހަވުދ ެއ ޓީ .ްސެއ.ީޖ ްނުހަފ ެގުހަވުދ ެއ ަތަވުނ ިއަގުހަވުދ ަންނައ ްނުހަފ ްނިއެރެތ ެގުހވަ ުދ ެދ ިމ ާހަވުދ ިރުކުޙާލްޞިއ .ެވެއެނާވްނަކްއަދ ީޓ.ްސެއ.ީޖ ްނުތާރަފ ެއ ްނުކަތްތާ ލަމާޢުމ ަންނައ ުތުގަވ ާވުމިޒާލ ެގުމުވާބިކްއެއ ްނިއާމްނިޒ ެގުމުކްއެދ ީޓ.ްސެއ.ީޖ ،ްށަމުނޭބ ެގްފާރްގެރެޕ ަނަވ 6 ިދައ 5 ،4 ،3 ެގގްނިލޫރ ިމ .7 ގެ ުދެމެދ ާއ 2015 ީރަވުރުބެފ 6 ިއާއ 2014 ީރަވުރުބެފ 6 ްނު ކަތާރަފ ާވިއަފްށޮކ ީރަޓްސިޖަރ ،ިއަގުތަޔިނ ްއެތ ލާ ަމާޢުމ ްސެވ ްނޫނ ެއ ަތަވުނ ީކަމުރުކުޙާލްޞިއ ްއެމުވްސަބްއެއ ަތަވުނ ީކަމުވ ްއެމުވްސަބްއެއ ިއަގްއެޚީރާތ .ެވެކެށުކ ީކަމުގްނިހ ގެ މު ުކްއިވ ްއެލަދުމ ޭލުފުއުނ ްތެނ ްއެމުޅުގ ާކަތާކަރަހ ޭގެނ ްސްކެޓ ްސެވްއެއ ެގްއެތާރަފ ާވިއަފްށޮކ ީރަޓްސިޖަރ .8 .ެވެއެނޭހެޖުނ ްށަކާކްއަދ ީޓ.ްސެއ.ީޖ ްނުތާރަފ ެއ ްނުތާލަމާޢުމ ާދުމ ަންނަގިބިލ ްށަމުނޭބ ެގުމުކްއވި ްއެލަދުމ ޭލުފުއުނ ްނުކަތާރަފ ާވިއަފްށޮކ ީރަޓްސިޖަރ ،ިއަގުތަލާހ ިވިނަންނައ .9 .ެވެއެނޭވެރުކުނ ްއެޏްނުއ ްސްކެޓ ްޓުޕްނިއ ޭޅުގ ާތަމުދިޚ ަތަވުނ ިއަގުމަކ ްނިރުކ ެގ 2014 ޭމ 1 ީއައ ުތުގަވ ާވުމިޒާލ ީޓ.ްސެއ.ީޖ ްނުތަމުދިޚ ަތަވުނ ްނުލަދުމ ްތަގިބިލ (ހ) ަ ތަވުނ ؛ްނުވ ްނުށަދ ެގްފާރްގެރެޕ ަނަވ 6 ަތަވުނ 5 ،4 ،3 ެގގްނިލޫރ ިމ ީނަވ ިއަފެނގަ ިބިލ ްތަމުދިޚ ަތަވުނ ާދުމ (ށ) .ްނުވ ިއަގުމަކ ްނޫނ ްނުތޮގ ޭޅުގ ާކަތާލަމާޢުމ ޭހެޖްނަކްއަދ ީޓ.ްސެއ.ީޖ ް ނުރުކޫދ ްށަޔްއުކ ާދުމ ޭލުފުއުނ ިއަފެނުބ ްށަމަކ "ިލުކ ޭބިލ ްނެގްށޮކޫދ ްށަޔްއުކ ާދުމ ޭލުފުއުނ" ،ްށަމުނޭބ ެގ (ފ) ެގާދްއާމ ަނަވ 20 ެގުނޫނާޤ.10 ޒް ީލ ްލަނަޝްނެވްނޮކ ޭވެވ ުދެމެދ ާތާރަފ ާފިހ ްށަޔްއުކ ާދުމ ިއާތާރަފ ާރުކޫދ ްށަޔްއުކ ާދުމ ،ީނަވ ެއ ަތވަ ުނ ްލަޝްނެޑިސެރ ،ްށަތޮގ ާކްއަދ ިލުކ ްނުކަކަތުތަދްއުމ ިކަވ ޭޅެއަޑނަކ ،ްށޮކިރެވުދެމ ްއެމުވްސަބްއެއ .ެވެށަމުރުކޫދ ްށަޔްއުކ ާދުމ ޭލުފުއުނ ްލަޝރަމޮކ ދޭ ިއަވުރޯފ ްތަމުދިޚ ެގްނަޝޭޑޮމޮކެއ ްށަޔްއުކ ުހަވުދ ،ޭހެޖުނ ްނަގަނ ަދްއުހ ްނީރްޓްސިނިމ ޭހެބާމަޒިރޫޓ.11 .ެވެންނުށަދ ެގާދްއާމ ަނަވ 16 ެގުނޫނާޤ ީނޭހެޖ ްނަކްއަދ ީޓ.ްސެއ.ީޖ ްނުކަތްސުއަހްޓްސެގ 4 65 ެގ (ުނޫނާޤ ީރާދިއ ޭހެބާމުގެނ ްސްކެޓ) 3/2010 ުރަބްނަނ ުނޫނާޤ ،ަމަނާވަމަހިރުފ ްއަތުތުރަޝ ިވިނަންނައ .12 .ެވެއެނާގނިހުނ ްށަކަޗްއަމ ެގުތާރަފ ެއ (8) ެގ (ހ) ެގާދްއާމ ަނަވ ްށަކަތާރަފ ޭދިއަވުރޯފ ްތަމުދިޚ ެގްނަޝޭޑޮމޮކެއ ަދަފ ާވިއަފްށޮކްނާޔަބ ިއަގްފާރްގެރެޕ ަނަވ 11 ެގގްނިލޫރ ިމ (ހ) ި ދައ ؛ްނުވ ި ދައ ؛ްނުވުނ ިއަފްށޮކ ީރަޓްސިޖަރ ިއަގާރީމ ުރިއާށަފ ްނަރުކުލަމަޢ ްށައގްނިލޫރ ިމ (ށ) .ްނުރުކ ީރަޓްސިޖަރ ިއަގާރީމ ްނިރުކ ެގ 2014 ްނޫޖ 1 (ނ) ްނށު ެފ ްނަރުކުލަމަޢ .ެވެންނެގިށެފ ްނިއ 2014 ޭމ 1 ީނާށަފ ްނަރުކުލަމަޢ ް ށައގްނިލޫރ ިމ .1 5 MALDIVES INLAND REVENUE AUTHORITY Malé, Republic of Maldives TAX RULING Goods and Services Tax: Imposition of GST on immovable property Reference No.: TR-2014/G19 Date of issue: Wednesday, 30 April 2014 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 statutory references are to the Goods and Services Tax Act (Law Number 10/2011) as amended by Law Number 6/2014 and all references to the Regulation are to the Goods and Services Tax Regulation (2011/R-43), as amended. This ruling is legally binding. Introduction 1. This ruling explains the rules for the imposition of goods and services tax (GST) on the supply of immovable property, pursuant to the repeal of section 3(b)(2) of the Act via the First Amendment to the Goods and Services Tax Act (Law Number 6/2014). 2. This ruling also explains the rules for the imposition of GST on accommodation supplied on a daily basis by guesthouses. Ruling GST on supply of immovable property 3. Where a registered person enters into a contract for the supply of immovable property on or after 6 February 2014, and the time of that supply occurs on or after 1 May 2014, the supplier shall account for GST on the supply in the relevant taxable period beginning on or after 1 May 2014. 4. Where: (a) a registered person entered into a contract before 6 February 2014 for the supply of immovable property; and (b) the contract addresses any taxes introduced after the date of execution of the contract; and (c) the time of supply occurs on or after 1 May 2014, the supplier shall account for GST on the supply in the relevant taxable period beginning on or after 1 May 2014. 5. Where a registered person entered into a contract before 6 February 2014 for the supply of immovable property and the contract does not address any taxes introduced after the date of execution of the contract, the supplier shall account for GST on the supply where the time of supply occurs on or after 6 February 2015. 6 6. Where any contract referred to in paragraph 5 of this ruling is amended on or after 6 February 2014 and before 6 February 2015, the supplier shall account for GST on the supply where the time of supply occurs on or after 1 May 2014 or the date of execution of the amendment to the contract, whichever is later. 7. For the purposes of paragraphs 3 to 6 of this ruling, it shall be an offence for a registered person to enter into a contact, amend a contract or conduct any transaction during the period from 6 February 2014 to 6 February 2015 with the intent to avoid tax. 8. A registered person shall not be required to account for GST on the supply of immovable property which is not related to any of his taxable activities. 9. A registered person who supplies immovable property shall not be entitled to a deduction for input tax in respect of goods and services acquired by that person for the purpose of carrying out that taxable activity where: (a) the time of supply of those goods and services was before 1 May 2014; or (b) the goods and services were not acquired for the purpose of making a supply which is subject to GST under paragraphs 3 to 6 of this ruling. Rent from lease of immovable property 10.For the purposes of section 20(k) of the Act, “rent earned from lease of immovable property” refers to the supply of residential and commercial immovable property by way of a conventional lease between a landlord and a tenant in consideration for periodic rental payments. 11.Supplies of accommodation by guesthouses which let rooms on a daily basis and do not require authorization from the Ministry of Tourism to supply accommodation shall be subject to GST under section 16 of the Act. 12.Section 65(a)(8) of the Tax Administration Act (Law Number 3/2010) shall not apply to a person who: (a) supplies accommodation referred to in paragraph 11 of this ruling; and (b) is not registered with MIRA at the date of effect of this ruling; and (c) registers with MIRA before 1 June 2014. Date of Effect 13.This ruling shall have effect from 1 May 2014. 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. 7 ް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