Policy on Recovery of Tax from Third Parties
The Policy on Recovery of Tax from Third Parties (the “Policy”) was published on 7 August 2023. This Policy outlines the procedures through which the Maldives Inland Revenue Authority (“MIRA”) can recover unpaid taxes, fines or other outstanding payments from third-parties as specified in Section 47 of the Tax Administration Act. The Policy was published pursuant to Section 44 of the Tax Administration Regulation.
