1 ނޮވެންބަރު 2014 ގައި ޓޫރިޒަމް ދާއިރާގެ މުދަލާއި ޚިދުމަތުގެ އަގުން ޓެކްސް ނެގުމުގެ ރޭޓު ބަދަލުވުން

ިތަފްސާރުބ 2014 ުރަބޫޓްކޮއ 2 - 1435 ާޖްއިޙްލުޛ 8 :ުޚީރާތ 368 :ުދަދައ 43 :ްމުއިލޮވ TR-2014/G21 :ުރަބްނަނ ްސްނެރަފިރ ގްނިލޫރ ްސްކެޓ ްނުގައ ެގުތަމުދިޚ ިއާލަދުމ ެގާރިއާދ ްމަޒިރޫޓ ިއަގ 2014 ުރަބްނެވޮނ 1 ްނުވުލަދަބ ުޓޭރ ެގުމުގެނ ްސްކެޓ ް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 ީ ޓިރޯތޮއ ުއިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ ޖެ ްއާރިހެވިދ ،ެލާމ ޖެ ްއާރިހެވިދ ،ެލާމ ގްނިލޫރ ްސްކެޓ ްނުގައ ގެ ތު ަމުދިޚ ިއާލަދމު ެގރާ ިއާދ ްމަޒިރޫޓ ިއަގ 2014 ުރަބްނެވޮނ 1 :ްސްކެޓ ގޭ ނެ ްނުގައ ެގތު މަ ުދިޚ ިއާލަދުމ ްނުވުލަދަބ ުޓޭރ ގެ ުމުގެނ ްސްކެޓ TR-2014/G21 :ުރަބްނަނ ްސްނެރަފިރ (ިތަފްސާރުބ) 2014 ުރަބޫޓްކޮއ 2 :ްޚީރާތ ނަ ަވ 84 ެގ ( ނު ޫނާޤ ީރާދިއ ޭހބެ ާމގު ެނ ްސްކެޓ) 3/2010 ުރަބްނަނ ުނޫނާޤ ާވިއަފްށޮކ ޙު ާލްޞއި ްށޮކިރެވުދެމ 14/2011 ުރބަ ްނަނ ުނޫނާޤ ީއިމ ީނަވ އެ ިއަފީދާލާވަޙ ިއަގުނަތްނތަ ާވިއަފީދާލާވަޙ ްށަނޫނާޤ ،ީވުނެމ ިއަގްއތެ ަލާހ ާވިއަފްށޮކްނާޔބަ ްށކަ ަތޮގ ްނެހެއ .ެވެކެއގްނިލޫރ ާވިއަފރެ ެނ ްނުށަދ ެގާދްއާމ ާވިއަފީދާލާވަޙ ްށަދިއާވަގ ިދައ .ެވށެ ައ (ުނޫނާޤ ެގުމގު ެނ ްސްކެޓ ްނުގއަ ެގުތަމުދިޚ ިއާލަދުމ) 10/2011 ުރަބްނަނ ުނޫނާޤ ާވިއަފްށޮކުޙާލްޞިއ .ެވެށައ (ުދިއވާ ަގ ެގުމުގެނ ްސްކޓެ ްނުގައ ެގުތަމުދިޚ ިއާލަދުމ) 2011/R-43 ުރަބްނަނ ުދިއާވަގ ާވިއަފްށޮކުޙާލްޞިއ ީނަވ ެއ ިއަފީދާލާވަޙ ިއަގުނަތްނަތ .ެވެއރެ ުކުމިޒާލ ްނުތޮގ ީނނޫ ާޤ ްށމަ ުވާބަތ ްށައގްނިލޫރ ިމ ްނުކަތްތރާ ަފ ާކއް ަދ ްސްކެޓ ފު ަރާއަތ ގެ ުތަމުދިޚ ިއާލަދުމ ެގާރިއާދ ްމަޒިރޫޓ ިއަގ 2014 ު ރަބްނެވޮނ 1 ީނާވ ިއަފީދްށޮކުލީސުފަތ ިއަގގްނިލޫރ ިމ .1 .ެވެލޫސުއ ޭހެޖްނަރުކުލަމަޢ ްނެގިޅުގ ާމުވުލަދަބ ުޓޭރ ެގުމުގެނ ްސްކެޓ ްނުގައ :ީނަވ ިއަގާދްއާމ ަނަވ 15 ެގުނޫނާޤ .2 ..." ވި ނި ަނން ައ ،ީނާގނަ ޓީ .ްސެއ.ީޖ ން ުގއަ ެގތު މަ ުދިޚ އި ލާ ަދމު ާވއި ަފްށކޮ ްނޔާ ަބ އި ަގ (ހ) ެގދާ ްއމާ ިމ (ށ) .ެވެށަރވަ ން ިމ ިވނި ަނން ައ ،ިއަގކު ަތުތަދއް ުމ ... .(ަތްއސަ ްނއި ަރާބ) 12% ްނގެ ިށެފ ން ިއ 2014 ުރބަ ްނެވނޮ 1 (4) ... 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 ާކަތުލދަ ބަ ަނން ައ ްށަކތަ ުރވަ ްނމި ގޭ ނެ ޓީ .ްސެއ.ީޖ އި ަގުކތަ ތު ަދއް ުމ ވާ ިއަފށް ޮކްނޔާ ަބ އި ގަ (ށ) ެގދާ އް ާމ ިމ (ބ) ،ްއަތުލ ސޫ ުއ ރީ ާދއި ހޭ ެޖން ަރކު ުފުރާޢަތ ިއގަ ާލަޙުރމަ ގެ މު ުވލު ަދބަ ށް ަރަވން ިމ އް ނެ ައ ން ުރވަ ްނމި އް އެ ،ްނެގޅި ުގ ".ެވއެ ެވން ެގިބލި ްށލަ ަރެނޖެ ރނަ ޝަ ިމކޮ ުރާބ ގެ ުމޅު ެއަޑނކަ ިއގަ ދު އި ާވގަ ދާ ހަ ްނށު ަދ ެގނު ނޫ ާޤ ިމ ިއަގ (ހ) ެގާދްއާމ ަނަވ 15 ެގުނޫނާޤ ،ޭދިއަވުރޯފ ްނުކަތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ ީނާގނިހ ގްނިލޫރ ިމ .3 .ެވެޏްނަކެއ ްށަކަތްތަމުދިޚ ިއާލަދުމ ެގާ ރިއާދ ްމަޒިރޫޓ ާވިއަފްށޮކްނާޔަބ ގްނިލޫރ ތު ުގަވ ވާ ުމިޒާލ ީޓ.ްސެއ.ީޖ ްނުމުވުލަދަބ ުޓޭރ ެގުމުގެނ ްސްކެޓ ީޓ.ްސެއ.ީޖ ިއަގުތލަ ާޙ ާވުލަދަބ ުޓޭރ ެގުމުގެނ ްސްކެޓ ްނިތަމ ެ ގުތޮގ ާވްތޮގްއެއ ާއާދްއާމ ަނަވ 15 ެގުނޫނާޤ .4 .ެވެންނިތަމ ެގުތޮގ ާވިއަގާދްއާމ ަނަވ 17 ެގުނޫނާޤ ީނާޅައަޑނަކ ުތުގަވ ާވުމިޒާލ އް ެއަބ ްނިއެއ ަތަވުނ ިއަގުކެއ ުގައ ެގުތަމުދިޚ ަތަވުނ ެގުލަދުމ ެއ ްނުތާރަފ ަންނަގިބިލ ްތަމުދިޚ ަތަވުނ ާދުމ .5 ވާ ްތޮގްއެއ ިއާއ (ހ) ެގާދްއާމ ަނަވ 17 ެގުނޫނާޤ ީނާވްނަގަނ ީޓ.ްސެއ.ީޖ ްށަކަތާލަމާއުމ ެއ ،ަމަނިފްށޮކާދައ ން ިރުކ ްނިއިމ ،ުތުގަވ ާރުކާދައ ުގައ ަތަވުނ ުތުގަވ ާރުކުރާޔްއަތ ްސިއޮވްނިއ ްސްކެޓ ،ީހަބެއ) ްނިތަމ ެގުތޮގ (ށ) ެގާދްއާމ ަނަވ 17 ެގުނޫނާޤ ަތަވުނ .ެވެންނުގައ ަލުމުޖ ެގުތަމުދިޚ ަތަވުނ ެގުލަދުމ ެއ ،(ިއަގްއެތުގަވ ަންނައ .ެވެންނިތަމ ެ ގުތޮގ ާވިއަގާދްއާމ ެއ ަމަނިއަގުކަތުތަލާޙ ާވުދްއަރ 1 ުލާސިމ ޓީ ްއުޗ ްށައ 2014 ރު ަބްނެވނޮ 5 ްނިއ 2014 ުރަބޫޓްކޮއ 26 ިއގަ ުޓޯޒިރ ްޗީބ ްޓެސްނސަ ްނރި ފި ަމެދ ެގ ގް ން ޮވ 5 ީނރަ ުކުރާޔއް ތަ ސް ިއޮވން އި ސް ްކެޓ ން ޓު ޯޒިރ ށް ަތަމދު ިޚ ިއލާ ަދުމ ަނން ގަ ިބިލ ން ުހމީ އެ އި ަގތު ަދއް ުމ މި .ެވެއރެ ުކަދޭހ .ެވއެ ގަ ުހވަ ުދ ެއ ަމހަ ސް ެވ ނީ ަކްއދަ ސާ ިއަފ ށް ައސް ިއޮވން ިއ ެއ .ެވއެ ަގ ރު ަބްނވެ ޮނ ީނުވދެ އި ަވރު ޯފ ްއއެ ބަ ްނުތ ލާ ަމާޢުމ ެއ ،ީތވާ ްށަމަކ ުރަބްނވެ ޮނ 5 "ީކަތުގވަ ާވުމޒި ާލ ީޓ.ްސެއ.ީޖ" އި ަގލު ާސިމ ިމ .ެވއެ ަގުޓރޭ ގެ 12% ީނވާ ން ގަ ަނ ީޓ.ްސެއ.ީޖ ްނތު ާލަމ ޢާ ުމ އެ ،ްސެވމަ ަނވީ ްށމަ ކަ ިއގަ ުރަބޫޓްކޮއ ްނިރުކ ގެ މު ުއައ ށް ަޓޯޒިރ ްނިރފި މަ ެދ ެއ ،ާސއި ފަ ހޭ ެޖްނކަ ްއަދ ްށޓަ ޯޒިރ ށް ަމުރކު ަދހޭ ޓީ ްއުޗ ްނރި ފި ަމެދ ެގ ގް ން ޮވ އެ އި ަގތު ަލާޙ އެ ްނމު ަކްނހެ ެއ .ެވއެ ނެ ާވމު ިޒާލ ީޓ.ްސެއ.ީޖ ްނުތާލމަ ާޢުމ ެއ ުހވަ ުދ ކާ ްއަދ ާސިއަފ ، މަ ަނވާ ިއފަ ާކްއަދ .ެވެއގަ ޓު ޭރ ގެ 8% ނީ ވާ ން ަގނަ ީޓ.ްސއެ .ީޖ ން ުތލާ ަމާޢުމ 4 ޚު ީރާތ ްފޯޓަކ ުރަބްނެވޮނ 1 ،ަމަނާ ވިއަގުމަކ ްއެތާރަފ ާރުކ ިރާފަޔިވ ްނުލޫސުއ ެގުރިއިޑަގ 24 ީކަތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ .6 ްއެށައ) 8% ީނާވްނަގަނ ީޓ.ްސެއ.ީޖ ްނުގައ ެގުތަމުދިޚ ިއާލަދުމ ޭދިއަވުރޯފ ްނިރުކ ެގ 00:00 ެގ 2014 ޭދިއަވުރޯފ ްނުހަފ ެގޭއ ަތަވުނ ިއަގ 00:00 ެގ 2014 ުރަބްނެވޮނ 1 ިދައ .ެވެންނުޓޭރ ެގ (ަތްއަސްނިއ .ެވެންނުޓޭރ ެގ (ަތްއަސްނިއ ަ ރާބ) 12% ީނާވްނަގަނ ީޓ.ްސެއ.ީޖ ްނުތަމުދިޚ ިއާލަދުމ ިރާފަޔިވ ެގްއެތާރަފ ެއ ިއަގ 2014 ުރަބްނެވޮނ 1 ްނުކަތްތާރަފ ާވުނުދްއަރ ްފާރްގެރެޕ ަނަވ 6 ެގގްނިލޫރ ިމ .7 ގެ (ަތްއަސްނިއ ަރާބ) 12% ީނާވްނަގަނ ީޓ.ްސެއ.ީޖ ްނުތަމުދިޚ ިއާލަދުމ ޭދިއަވުރޯފ ްނެގިށެފ ްނުތުގަވ ާށަފ .ެވެންނުޓޭރ ނީ ާލަބ ުތުގަވ ްނިދިއަވުރޯފ ްތަމުދިޚ ިއާލަދުމ ،ްށަމުނޭބ ެގްފާރްގެރެޕ ަނަވ 7 ިއާފާރްގެރެޕ ަނަވ 6 ެގގްނިލޫރިމ .8 .ެވެންނިތަމ ެގުކަތަމަހ ާވިއަފިއަޅައަޑނަކ ްށަމުލެބ "ުތުގަވ ާވުމިޒާލ ީޓ.ްސެއ.ީޖ" ިއަގާދްއާމ ަނަވ 17 ެގުނޫނާޤ ްލޫރ ްސްނަޑިއޮވެއ- ިޓްނެއ ސް ްކެޓ ަތަވުނ ިއަގުތަޔިނ ެގުމުވާބިކްއެއ ްނިއާމްނިޒ ެގުމުކްއެދ ީޓ.ްސެއ.ީޖ ްނުތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ .9 ްނޫނ ެއ ަތަވުނ ްނެގީދިއަވުރޯފ ްއެތަމުދިޚ ަތަވުނ ްއެލަދުމ ިއަގްއެތުގަވ ިކަވ ،ިއަގުތަޔިނ ެގުމުކެރ ްނުމުކްއެދ .ެވެއެނާވުން ނެގްށޮކ ްއެތާލަމާޢުމ ްސެވްއެއ ،ްސެވ ްށަކަތޮގ ު ހަފްށަމުށެފ ްނިރުކ ެގ 2014 ުރަބްނެވޮނ 1 ްއެތާލަމާޢުމ ެގުމުނިދިއަވުރޯފ ް އެތަމުދިޚ ަ ތަވުނ ްއެލަދުމ.10 ވާ ިއަފްށޮކީރަޓްސިޖަރ ،ިއަގުކަތުތަލާ ޙ ިވިނަންނައ ،ަ މަނޭމިނ ްނުހަފ ެގޭއ ަތަވުނ ިއަގ 2014 ުރަބްނެވޮނ 1 .ެވެއެނޭވެލެބ ްށަމަކ ީނަވާބިކްއެއ ްނިއާމްނިޒ ެގުމުކްއެދ ްސްކެޓ ްނުތާރަފ ކީ ަލޫސުއ ުމްނާއ ާރުކުލަމަޢ ްނުތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ ،ްސެވަމަނިވުނ ުލަދަބ ުޓޭރ ޭގެނ ީޓ.ްސެއ.ީޖ (ހ) ޭވެރުކުލޫބަގ ްށަލަރެނެޖ ރަނަޝިމޮކ ިއަގުމަކ ްނުރުކުރާޔްއަތ ްސިއޮވްނިއ ްސްކެޓ ްނުމުމިނ ްއެހަމ ެމްނޮކ އި ާލަދުމ ޭ ދިއަވުރޯފ ްނިރުކ ެގ 2014 ުރަބްނެވޮނ 1 ،ަމަނޭ ދުންށޮކުތިބާސ ްނުތާރަފ ެ އ ް ށަރަވްނިމ ް އަތްސިއޮވްނިއ ްސްކެޓ ަތަވުނ ްސިއޮވްނިއ ްސްކެޓ ްނިރުކ ެގ 2014 ުރަބްނެވޮނ 1 ްށަޔަބ ެގުތަމުދިޚ ެގުތަމުދިޚ ިއާލަދުމ ޭދިއަވުރޯފ ްނުހަފ ެގޭއ ަތަވުނ ިއަގ 2014 ުރަބްނެވޮނ 1 ިދައ ،ްނުރުކުރާޔްއަތ .ްނުރުކުރާޔްއަތ ްސިއޮވްނިއ ްސްކެޓ ްނުހަފ ެގޭއ ަތަވުނ ިއަގ 2014 ުރަބްނެވޮނ 1 ްށަޔަބ ކީ ަލޫސުއ ުމްނާއ ާރުކުލަމަޢ ްނުތރާ ަފ ާވިއަފްށޮކީރަޓްސިޖަރ ،ްސެވަމަނިވުނ ުލަދަބ ުޓޭރ ޭގެނ ީޓ.ްސެއ.ީޖ (ށ) ި އަގުމަކ ްނުތަގިއަލަބ ާސިއަފ ްށޮކްސްނާވްޑެއ ްށޮކްއެއ ްށަތަދްއުމ ުނުވެދިއަވުރޯފ ްތަމުދިޚ ިއާލަދުމ 2014 ުރަބްނެވޮނ 1 ،ަމަނޭ ދުންށޮކުތިބާސ ްނުތާރަފ ެއ ްށަރަވްނިމ ޭވެރުކުލޫބަގ ްށަލަރެނެޖ ރަނަޝިމޮކ 5 ާސިއަފ ް ށޮކްސްނާވްޑެއ ްނިރުކ ެގުޚީރާތ ެއ ް ށަޔަބ ެގުތަމުދިޚ ިއާލަދުމ ޭދިއަވުރޯފ ްނުހަފ ެ ގޭއ ަތަވުނ ިއަގ .ްނުތަގިއަލަބ 2 ުލާސިމ ޅި ުމ ރު ިއރާ ުކ ްޓއު ައ- ކް ެޗ ުކަޓްސރި ޓޫ ެމން ޮކ ީކަލސޫ ުއ މު ްނއާ ާރުކލު ަމަޢ ން ޓު ޯޒިރ ްޗީބ ޓް ެސްނސަ ވާ އި ަގ 1 ުލާސިމ ޓް ޭރ ގޭ ެނ ްސްކެޓ ިއަގ 2014 ރު ަބްނވެ ޮނ 1 ،ސް ެވމަ ަނ ން ެހއެ .ެވމެ ުރުކުރޔާ ްއތަ ސް ިއޮވން އި ްސްކޓެ އް އެ ށް ަތމަ ުދިޚ .ެވށެ މަ ުރުކުރާޔއް ަތ ސް ިއވޮ ްނއި ްސކް ެޓ ްނލު ޫސުއ ވި ނި ަނން ައ ީމން ިނ ން ޓު ޯޒިރ ްޗީބ ްޓސެ ްނސަ ،ީތާވުޑޮބ އި ާލަދމު ދޭ ިއވަ ުރފޯ ްށނަ ން ިރފި ަމެދ ގެ ްގން ޮވ ުދމެ ދެ އާ 2014 ުރަބޫޓްކޮއ 31 ްނިއ 2014 ުރަބޫޓްކޮއ 26  ؛ްނުގނެ ީޓ.ްސެއ.ީޖ ިއގަ ުޓޭރ ެގ 8% ން ތު ާލަމާއމު ެއ ،ްށޮކުރާޔއް ތަ ްއެއސް ިއޮވން ިއ ްސްކޓެ ިކަވ ްށަތމަ ުދިޚ ދި ައ އި ލާ ަދުމ ޭދއި ވަ ުރޯފ ްށަނން ިރިފމަ ެދ ެގ ގް ްނވޮ ުދމެ ެދ ާއ 2014 ރު ަބްނވެ ޮނ 5 ްނިއ 2014 ރު ަބްނވެ ޮނ 1  .ްނުގނެ ީޓ.ްސެއ.ީޖ ިއގަ ޓު ޭރ ގެ 12% ްނތު ާލަމ އާ ުމ އެ ،ްށކޮ ުރާޔއް ަތ އް ެއސް ިއވޮ ްނއި ްސްކޓެ ކި ަވ ށް ަތމަ ުދިޚ ޓް ެސން ަސ ީކަމުރކު ުރާޔއް ަތ ްސިއޮވން ިއ ްސްކެޓ ްނުމމު ިނ ްއެހަމ ެމްނކޮ ިއަގކު ަތުތަލާހ ާވުނލު ަދަބ ްޓޭރ ޭގނެ ީޓ.ްސެއ.ީޖ ްސއި ޮވން އި ްސްކެޓ "ްނގެ އި ަލިއަހަބ" ށް ތަ ޮގ ވާ ިއަފށް ޮކްނޔާ ަބ އި ގަ ީތމަ ،ީތވާ ުނ އި ަގމު ަކުލޫސއު މު ްނއާ ގެ ޓު ޯޒިރ ްޗީބ ނީ ޭހެޖ ން ަކްއދަ ޓީ .ްސެއ.ީޖ ށް ަތަދއް ުމ ޅި ުމ ރި ުކަދހޭ އި ަގޓު ޯޒިރ ްނރި ިފމަ ެދ ެގ ގް ން ޮވ ،ާމީވ .ެވެއނެ ޭވރެ ުކުނ އް ެރާޔއް ަތ .ެވެއގަ ޓު ޭރ ގެ 12% ން ުޅހެ ަށުހ ްނޔާ ަބ ީޓ.ްސެއ.ީޖ ްށަރަޓާއުކ ަނަވ 4 ެގރު ަހައ ަނަވ 2014 މެ ްނޮކ ްނުށަދ ެގ (1) ެގ (ހ) ެގާދްއާމ ަނަވ 24 ެގުނޫނާޤ ްނިއެރެތ ެގުކަތްތާރަފ ާވިއަފްށޮކީރަޓްސިޖަރ.11 ް ށަރަޓާއުކ ަނަވ 4 ެގުރަހައ ަނަވ 2014 ،ްނުކަތްތާރަފ ާޅަހަށުހ ްނާޔަބ ީޓ.ްސެއ.ީޖ ުހަމ 1 ްނުހަމ 3 .ެވެއެނޭހެޖ ްނަޅަހަށުހ ްނިއަދީބ ިވިނަންނައ ،ް ނިރުކ ެގ 2015 ީރަވަނަޖ 28 ،ްނާޔަބ ީޓ.ްސެއ.ީޖ 3 ެގާރިއާދ ްމަޒިރޫޓ :ްނާޔަބ ީޓ.ްސެއ.ީޖ) 12.2 ްނަޝރަވ MIRA 206 :ްށައ 2014 ުރަބޫޓްކޮއ (ހ) ؛(ްތަމުދިޚ ިއާލަދުމ ެގާރިއާދ ްމަޒިރޫޓ :ްނާޔަބ ީޓ.ްސެއ.ީޖ) 14.1 ްނަޝރަވ MIRA 206 :ްށައ 2014 ުރަބްނެވޮނ (ށ) ؛(ްތަމުދިޚ ިއާލަދުމ ެގާރިއާދ ްމަޒިރޫޓ :ްނާޔަބ ީޓ.ްސެއ.ީޖ) 14.1 ްނަޝރަވ MIRA 206 :ްށައ 2014 ުރަބްނެސިޑ (ނ) .(ްތަމުދިޚ ިއާލަދުމ ްނށު ެފ ްނަރުކުލަމަޢ .ެވެންނެގިށެފ ްނުޚީރާތ ޭރެނ ގްނިލޫރ ިމ ީނާށަފ ްނަރުކުލަމަޢ ްށައގްނިލޫރ ިމ.12 6 MALDIVES INLAND REVENUE AUTHORITY Malé, Republic of Maldives TAX RULING Goods and Services Tax: Change of rate of tourism sector goods and services tax on 1 November 2014 Reference No.: TR-2014/G21 Date of issue: Thursday, 2 October 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 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 rules that are required to be followed in respect of the change of rate of tourism sector goods and services tax on 1 November 2014. 2. Section 15 of the Act states: “… (b) Goods and services specified in subsection (a) shall be taxed for the following periods at the following rates: … (4) 12% (twelve percent) from 1 November 2014 onwards. … (e) The Commissioner General shall have the authority to determine the necessary administrative procedures in relation to the changes in tax rates within the periods specified in subsection (b), in the Regulation formulated pursuant to this Act.” 3. This ruling shall apply only in respect of supplies by registered persons of tourism goods and services, as defined in section 15(a) of the Act. 7 Ruling Time of supply when the rate of tax changes 4. Section 17 of the Act shall apply to determine the time of supply when the rate of tax changes in accordance with section 15 of the Act. 5. Where the recipient of a good or service makes full or partial payment, tax shall be accounted for on the full amount of the value of that good or service in accordance with section 17(a) of the Act (i.e. the earlier of the time that a tax invoice is issued or when payment is made), except where section 17(b) of the Act applies, in which case tax shall be accounted for in accordance with that subsection. Example 1 Mr and Mrs Wong stay at Sunset Beach Resort from 26 October 2014 to 5 November 2014. A tax invoice for the goods and services provided to the Wongs during their stay is issued on 5 November and payment is made subsequently. Since the “time of supply” in this example is 5 November, GST must be charged at the rate of 12%, irrespective of the fact that part of the goods and services supplied to the Wongs were provided in October. Had the Wongs paid for their stay prior to their arrival, such payment would have triggered the time of supply, and GST would have been charged at the rate of 8%. Cut-off date 6. If a registered person supplies goods and services on a 24-hour basis, the rate of tax applicable to the value of supplies made before 00:00 hours on 1 November 2014 shall be 8% (eight percent) and the rate of tax applicable to the value of supplies made on or after 00:00 hours on 1 November 2014 shall be 12% (twelve percent). 7. Registered persons not falling within paragraph 6 of this ruling shall apply the rate of tax of 12% (twelve percent) to the value of supplies made from the time of opening their business on 1 November 2014. 8. For the purposes of paragraphs 6 and 7 of this ruling, the time at which a good or service is supplied shall be determined based on the “time of supply” rule in section 17 of the Act. Anti-avoidance rule 9. A registered person shall not conduct any transaction with the intent of avoiding or evading tax, whether by arranging for the supply of a good or service to be made at a particular time, or otherwise. 8 10.A registered person shall be considered to be avoiding tax where a supply of goods and services commences before 1 November 2014 and ends on or after 1 November 2014 and: (a) a tax invoice is, or tax invoices are, issued before 1 November 2014 in respect of the part of the supply made before that date and a tax invoice is, or tax invoices are, issued on or after 1 November 2014 in respect of the part of the supply made on or after that date, unless the supplier demonstrates to the satisfaction of the Commissioner General that the issuing of tax invoices at the end of each month is consistent with the registered person’s past practice in the absence of a change in the rate of tax; or (b) an advance payment is, or advance payments are, received before 1 November 2014 in respect of the part of the supply made on or after that date, unless the supplier demonstrates to the satisfaction of the Commissioner General that the receipt of advance payments for the whole of a period of a supply of goods and services is consistent with the registered person’s past practice in the absence of a change in the rate of tax. Example 2 It is the normal practice of Sunset Beach Resort in Example 1 to issue one tax invoice to its guests upon check-out at the end of their stay. However, because of the increase in the rate of tax on 1 November 2014, Sunset Beach Resort decides to issue:  one tax invoice for the goods and services provided to the Wongs from 26-31 October 2014, and charge GST at the rate of 8%; and  another tax invoice for the goods and services provided to the Wongs from 1-5 November 2014, and charge GST at the rate of 12%. Sunset Beach Resort may not “split” the tax invoice in the manner described above because it has not been its normal practice in the past to issue invoices at the end of each month where there has been no change in the GST rate. Consequently, GST at the rate of 12% applies to the entire period of the Wongs’ stay at the resort. GST return for the fourth quarter of 2014 11.Registered persons who adopt a 3 (three) month taxable period under section 24(a)(1) of the Act shall file three separate GST returns for the fourth quarter of 2014 by 28 January 2015, in the following manner: (a) For October 2014: version 12.2 of MIRA 206 (GST Return: Tourism Goods and Services); (b) For November 2014: version 14.1 of MIRA 206 (GST Return: Tourism Goods and Services); (c) For December 2014: version 14.1 of MIRA 206 (GST Return: Tourism Goods and Services). 9 Date of Effect 12.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. 10 ް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