މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: ޓެކްސް ރޫލިންގ TR-2015/G23 އަށް 5 ވަނަ އިޞްލާޙު ގެނައުން

` ަމޯހ 2018 ުރަބްނެސިޑ 17 - 1440 ުރިޚާއްލުޢީބަރ 10 :ުޚީރާތ 200 :ުދަދައ 47 :ްމުއިލޮވ TR-2018/G48 :ުރަބްނަނ ްސްނެރަފިރ TR-2015/G23 ގން ިލޫރ ްސްކެޓ :ްސްކެޓ ގ ެނ ން ުގައ ެގތު ަމުދޚި ިއާލަދުމ ން ުއަނެގ ުޙާލޞް އި ަނަވ 5 ްށައ ިއާހަވުދ ަމޯހ ެގްއެއާތްފަހ ެމްނޮކ ީނާރުކުޢިއާޝ ިއަގުޓެޒެގ ްއަތުލޫސުއ ިއާކަތުދިއާވަގ  ްސ ީފޮއ ެގާޔްއިރޫހްމުޖްލުސީއަރ .ެވެއުހަވުދ ިތަފްސ ާރުބ ެގުމުވްއުނޮފ ްއަތުލޫސުއ ިއާކަތުދިއާވަގ ާވްއުނޮފ ްށަމުރުކުޢިއާޝ ިއަގުޓެޒެގ ެގުހަވުދ ަމޯހ  ުގ ަމުނާފުރުކަތުޑޮބ ެގ 12:00 ުރުދްނެމ ެގުހަވުދ ިތަފްސާރުބ ެގާތްފަހ ީރުކ ،ީކަތުގަވ ުހަފ ެމްނެއ ެޖ ްއާރިހެވިދ ،ެލާމ ިއާކަތުދިއާވަގ ާވްއުނޮފ ްށަމުރުކުޢިއާޝ ިއަގުޓެޒެގ ެގުހަވުދ ިތަފްސާރުބ ިދައ .ެވެންނިރުކ ެގުހަވުދ ަރާގްނައ ެގާތުފަހ ާދްނުމަގނިހ ،ީކަތުގަވ ުހަފެމްނެއ ެގުމުވްއުނޮފ ްއަތުލޫސުއ 333 6211, 333 6102 :ުނޯފ .ެވެންނިރުކ ެގ 12:00 ުރުދްނެމ  331 0274 :ްސްކެފ ީނާވްއުނޮފ ިދެއ ްށަމުނިދްށޮކުޢިއާޝ ިއަގުޓެޒެގ ްއަތުލޫސުއ ިއާކަތުދިއާވަގ .ެވެށައ legalaffairs@po.gov.mv www.gazette.gov.mv :ްޓިއަސްބެވ ޓ ިރޯތޮއ ުއިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ ެ ޖްއރާ ިހެވދި ،ެލާމ TR-2015/G23 TR-2018/G48 )ަމޯހ( 2018 ުރަބްނެސިޑ 17 84 ( ) 3/2010 ، 14/2011 ) ( TR-2015/G23 ، .1 .ެވެމުރުކުޙާލްޞިއ ްފާރްގެރެޕ ަނަވ 15 ެގ TR-2015/G23 ގްނިލޫރ ްސްކެޓ ކަދަޞުޤަމ ެގގްނިލޫރ ިމ .2 :ްނުރުކުޙ ލާ ްޞިއ ްށަތޮގ ިވިނަންނައ )ޅ( ެގުފާރްގެރެޕ ަނަވ 15 ެގގްނިލޫރ ، ރ ަވަނަޖ 1 ަމަންއެދަދައ ްށ ަދ ެރުވްށައާޔިފުރ ްނައިލިމ 5 ކ ައ ނަދްމާއ ަލުމުޖ ޭބިލ ުކަރަހައ ްށ ަތާރަފ ާވިއަފްށޮކ ރަޓްސިޖަރ )ޅ( .ެވެންނެގިށެފ ްނިއ 2020 ، ، .3 ްނުޚ ރާތ ާރުކުޢިއާޝ ިއަގުޓެޒެގ ެގުރާކުރަސ ހި ެވިދ ގްނިލޫރ ިމ ނާށަފ ްނަރުކުލަމަޢ ްށައގްނިލޫރ ިމ .ެވެންނެގިށެފ 3 MALDIVES INLAND REVENUE AUTHORITY Malé, Republic of Maldives TAX RULING Goods and Services Tax: Fifth amendment to the Tax Ruling TR-2015/G23 Reference No.: TR-2018/G48 Date of issue: Monday, 17 December 2018 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 Ruling are to the Tax Ruling TR-2015/G23 (Documents to be submitted with GST return) as amended. This ruling is legally binding. Introduction 1. This ruling amends paragraph 15 of the Ruling. Ruling 2. Amend paragraph 15(f) of the Ruling as follows: (f) In the case of a registered person with an annual turnover of less than MVR 5 million, on 1 January 2020. Date of Effect 3. This ruling shall have effect from the date of its publication in the Government Gazette. 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