MIRA to Collect Non-tax Amounts on behalf of the State

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Public Finance Regulation Amended

From 5 July 2020 onwards, the Maldives Inland Revenue Authority will resume collection of all non-tax amounts – rents, fees, charges, fines and other such amounts – as per the standard procedures prior to 23 June 2020.

 
Background

  1. The Supreme Court in its decision in the case of Moosa Naseer v MIRA on 23 June 2020 held that collection of non-tax amounts and recovery of non-tax amounts payable to the state was outside the scope of the MIRA’s responsibilities under the Tax Administration Act. 
  2. The decision of the Supreme Court forced the MIRA to temporarily suspend the collection of non-tax payments to the MIRA. The Ministry of Finance addressed this issue with an amendment brought to the Public Finance Regulation, under which the MIRA is legally empowered to  to collect non-tax amounts specified in the Regulation. 
  3. According to this change, the MIRA has now started to carry on with collection with non-tax amounts that it was collecting prior to the Supreme Court’s decision.