The Maldives Inland Revenue Authority (MIRA) has made it compulsory to submit Goods and Services Tax (GST) statement, with the exception of tourism industry, through the ‘MIRA Connect’ online portal.
On Thursday, MIRA issued a tax ruling in accordance with Clause 84 of the Taxation Act which states the purpose of the tax ruling as to compel registered GST payers, gaining an income of over 20 million Rufiyaa per year, to submit the tax statements through ‘MIRA Connect’.
The ruling further states that the Commissioner General of Taxation has the authority to compel tax payers, meeting a criterion announced by MIRA, to submit tax statement through ‘MIRA Connect’ and to make payment through MRTGS or via the online portal.
Under the ruling, tax payers – with an exception of the tourism industry, who make an annual income of over 20 million Rufiyaa, are required to submit the GST statements through the ‘MIRA Connect’ online portal.
However, the Commissioner General of Taxation has the authority to accept tax statements submitted through other ways based on a request by the registered taxpayer.