Third Amendment to the Tax Administration Act
The Third Amendment to the Tax Administration Act was published in the Government Gazette on 16 December 2020.
Entries by Husam Shareef
Twenty Eight Amendment to GST Regulation
Maldives Inland Revenue Authority (‘MIRA’) on 15 December 2020, published the Twenty Eight Amendment to the Goods and Services Tax Regulation.
Business Registration Regulation: Freight Forwarding Services
On 26 November 2020, the Business Registration Regulation for Freight Forwarding Services was published. The Regulation aims to improve the quality of freight forwarding services in the Maldives and standardise the industry.
High Court Judgement: Jumeirah Management Services (Maldives) v SPH
A case concerning the courts’ powers in granting interim injunction order in court actions related to arbitral proceedings, in which the High Court of the Maldives held that the Court has the same powers as the arbitral tribunal to render interim orders in such cases related to arbitral proceedings
Shipping Agency Regulation
On 26 November 2020, the Shipping Agency Regulation was published. The Regulation contains the standards and procedures to be followed by shipping agencies providing services to cargo vessels arriving to a Maldivian port.
Overview of Green Tax
This publication gives an overview of how Green Tax is imposed under the Maldives Tourism Act.
Second Amendment to the Immigration Act
On 25 November 2020, the Second Amendment to the Immigration Act, amending the requirements for issuing the corporate resident visa, is published.
Supreme Court Judgement: Maryam Rasheedha v Ahmed Nazim
An appeal concerning the validity of a lease contract in which the Supreme Court held that the contract cannot be void or deemed voidable on the grounds that it impedes the obligations of a father to provide shelter to the child.
Twenty Seventh Amendment to GST Regulation
Maldives Inland Revenue Authority (‘MIRA’) on 5 November 2020, published the Twenty Seventh Amendment to the Goods and Services Tax Regulation.
6th Amendment to the Employment Act: Application of Service Charge
This advisory provides answers to some frequently asked questions on the collection and distribution of service charge, introduced by the 6th Amendment to the Employment Act.