ވިޔަފާރީގެ ފައިދާއިން ނެގޭ ޓެކްސް: ޓެކްސް ރޫލިންގ TR-2018/B65 އަށް 1 ވަނަ އިޞްލާޙު ގެނައުން
AI-assisted research summary: This amendment says certain remuneration paid to persons listed in section 11(c) is to be treated as employment income under a contract of service.
` ިތަފްސާރުބ 2019 ުޗިރާމ 21 – 1440 ުބަޖަރ 14 :ުޚީރާތ 1025 :ުދަދައ 48 :ްމުއިލޮވ TR-2019/B69 :ުރަބްނަނ ްސްނެރަފިރ ްނ ުއަނެގ ުޙާލްޞިއ ަނަވ 1 ްށައ TR-2018/B65 ގްނިލޫރ ްސްކެޓ :ްސްކެޓ ޭގެނ ްނިއާދިއަފ ެގީރާފަޔިވ ްސ ީފޮއ ެގާޔްއިރޫހްމުޖްލުސީއަރ ިދެއ ްށަމުނިދްށޮކުޢިއާޝ ިއަގުޓެޒެގ ްއަތުލޫސުއ ިއާކަތުދިއާވަގ ުގ ަމުނާފުރުކަތުޑޮބ .ެވެށައ legalaffairs@po.gov.mv ީނާވްއުނޮފ ެޖ ްއާރިހެވިދ ،ެލާމ ، 3336211 3336102 :ުނޯފ 331 0274 :ްސްކެފ www.gazette.gov.mv :ްޓިއަސްބެވ ޓ ިރޯތޮއ ުއިނެވެރ ްޑްނަލްނިއ ްސްވިޑްލޯމ ެ ޖްއރާ ިހެވދި ،ެލާމ TR-2018/B65 TR-2019/B69 )ިތަފްސާރުބ( 2019 ުޗިރާމ 21 84 ( ) 3/2010 14/2011 ( ( 5/2011 TR-2018/B65 .1 ާރުކާދައ ްނުށަދ ެގްއެމުވްސަބްއެއ ެގާފ ޒަވ( TR-2018/B65 ގްނިލޫރ ްސްކޓެ ، ކަދަޞުޤަމ ެގގްނިލޫރ ިމ .ެވެމުރުކުރުތިއ ްއެކަތުފާރްގެރެޕ ްށަތަހަފ ެގުފާރްގެރެޕ ަނަވ 6 ެގ )ާފ ޒަވ .2 ްއަތުފާރްގެރެޕ ިރުހ ްށަތަހަފ ެގޭއ ،ްށޮކުރުތިއ ްއަތުފާރްގެރެޕ ިވިނނަ ްނައ ްށަތަހަފ ެގުފާރްގެރެޕ ަނަވ 6 ެގގްނިލޫރ :ްނުރުކުބ ތުރަތ ިއަގ )ނ( ެގާދްއާމ ަނަވ 11 ެގުނޫނާޤ ،ްސެވަމަނ ްތޮއ ިއަފްށޮކްނާޔަބ ްށަކަތޮގ ްނެހެއ ިއަގގްނިލޫރ ިމ .7 ، ެގާފ ޒަވ ނ ޭވެލެބ ަރޫޖުއ ަދަފ ާވިއަފ ދްށޮކަނ ާމ ިއަގާދްއާމ ަނަވ 43 ެގުނޫނާޤ ާކްއަދ ްށަކަތާރަފ ާވިއަފްށޮކްނާޔަބ .ެވެއަގުތޮގ ެގ ނަދްމާއ ޭބިލ ްނުކައާފ ޒަވ ާރުކާދައ ްނުށަދ ެގްއެމުވްސަބްއެއ )ްނުއަނެގ ުޙ ާލްޞިއ ަމަތަރުފ ްށައ TR-2018/B65 ގްނިލޫރ ްސްކެޓ( TR-2019/B69 ގްނިލޫރ ްސްކެޓ .8 ،ިއާންނުރަންޓާޕ ،ިއާންނުރަޓްކެރިޑ( TR-2012/B8 ގްނިލޫރ ްސްކެޓ ްނެގިށެފ ްނުޚ ރާތ ާށަފ ްނަރުކުލަމަޢ ްށައ .ެވެއ ނުވުއ )ްއަތްތަމުދިޚ ޭދިއަވުރޯފ ްނުރަބްމެމ ެގުކ ަތްތަޢާމަޖ ،ިއާންނ ޓްސަރްޓ 3 ، ، .3 ްނުޚ ރާތ ާރުކުޢިއާޝ ިއަގުޓެޒެގ ެގުރާކުރަސ ހި ެވިދ ގްނިލޫރ ިމ ނާށަފ ްނަރުކުލަމަޢ ްށައގްނިލޫރ ިމ .ެވެންނެގިށެފ 4 MALDIVES INLAND REVENUE AUTHORITY Malé, Republic of Maldives TAX RULING Business Profit Tax: First amendment to the Tax Ruling TR-2018/B65 Reference No.: TR-2019/B69 Date of issue: Thursday, 21 March 2019 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), and all references to the Ruling are to the Tax Ruling TR-2018/B65 (Employment under a contract of service). This ruling is legally binding. Introduction 1. This ruling inserts new paragraphs after paragraph 6 of the Ruling. Ruling 2. Insert the following paragraphs after paragraph 6 of the Ruling, and renumber subsequent paragraphs: 7. Notwithstanding anything to the contrary in this ruling, remuneration, as defined in section 43 of the Act, paid to persons specified in section 11(c) of the Act, shall be treated as income from employment under a contract of service. 8. The Tax Ruling TR-2012/B8 (Services supplied by a director, partner, trustee or member of a body of persons) shall be repealed on the date of effect of the Tax Ruling TR-2019/B69 (First amendment to the Tax Ruling TR-2018/B65). 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. 5