A case whereby the Supreme Court affirmed the High Court’s application of the rules on stay of enforcement orders laid down in the stay of enforcement order and overturned the Supreme Court’s Writ of Prohibition Number 2011/SC-SJ/04.

In this blog post, Nazaha Nasheed provides an analysis on the courts impounding passports in civil cases. She highlights the importance of having clearer rules in this area of law.

In the case of Barefoot Noomadi Hotel v MIRA, the TAT's decision is that commission payments made to Online Travel Agencies (“OTAs”) operating under the Merchant Model are not subject to Withholding Tax (“WHT”) under Section 6 of the BPT Act.

This publication gives an overview of the Second Amendment to the Income Tax Regulation.

The Government of Maldives is seeking bids for the lease, development, operation and management of tourist resorts on several uninhibited islands and plots of lands on uninhabited islands in the Maldives. 

This publication gives an overview of the 4th Amendment to the Tax Administration Regulation of the Maldives

This guide explains the rules regarding the collection, distribution and reporting of Service Charge as required by the Sixth Amendment to the Employment Act

This publication gives an overview of the imposition of Goods and Services Tax imposed under the GST Act.

The Third Amendment to the Tax Administration Regulation, granted the Maldives Inland Revenue Authority (“MIRA”) the right to enter into Advance Pricing Arrangements (“APA”) with taxpayers.