TAT Publishes Rules on Remote Hearings

The Tax Appeal Tribunal, on 15 June 2020, published ‘Rules on Remote Hearings of the Tax Appeal Tribunal’ which covers how the Tax Appeal Tribunal will carry on with online proceedings, and other matters pertinent to the Tribunal’s process.

The Rules, which underscores the importance of providing electronic means for access to justice for aggrieved taxpayers during the new normal period, provides the rules to be followed by the Tribunal and parties to disputes submitted to the Tribunal. These rules provide for the submission of appeals, submission of documents, procedures with respect to signing of statements, rules to be followed by the parties to the dispute, online decorum, matters pertaining to the administration of court proceedings, request for search warrants and injunction orders, and issuance of decisions of the Tribunal. The rules followed by the Tribunal are consistent with online hearing rules followed by other Courts of the Maldives that conduct remote proceedings.

The rules set out by the Tribunal shall be in effect for an unspecified period and shall remain in effect until the TAT announces that the rules have been repealed.