About
The Law Office of Nadha Nazeer is a legal practice established by Nadha Nazeer - a lawyer with commendable experience in tax litigation, debt recovery and tax crime investigation.
She has represented Maldives Inland Revenue Authority (MIRA) in 96 tax cases, 40 debt recovery cases and conducted 17 criminal investigations, demonstrating remarkable proficiency in navigating complex legal and tax issues.
She has triumphed with favourable outcomes at Tax Appeal Tribunal and High Court of Maldives. Alongside MIRA’s legal team, she set a milestone for the organisation by preceding victorious at the Supreme Court of Maldives for the first time in history since their establishment in 2010.
She is dedicated to contributing towards the ever-evolving legal landscape of Maldives by providing tax, civil, corporate and criminal defence solutions to her clients.
Notable Cases
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Represented MIRA at Tax Appeal Tribunal (TAT-CA-Bn/2021/003)
Tax Issue: Calculation of specific loan loss provision for Bank Profit Tax purposes
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Part of MIRA's litigation team at Supreme Court of Maldives (2022/SC-A/37)
Tax Issue: Valuation of capital assets held at commencement date of BPT Act
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Represented MIRA at Tax Appeal Tribunal (TAT-CA-B/2020/031,032,033,034)
Issue: Legal requirements of a tax audit notice and whether it can be objected to prior to the conclusion of tax assessments
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Represented MIRA at Tax Appeal Tribunal (TAT-CA-B/2019/027)
Tax Issue: Calculation of bad debt deduction for BPT purposes
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Represented MIRA at Tax Appeal Tribunal (TAT-CA-G/2020/025)
Tax Issue: Valuation of supplies made via loyalty scheme for GST purposes
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Represented MIRA at Tax Appeal Tribunal (TAT-CA-B/2020/002)
Tax Issue: Deductibility of preference dividend income for BPT purposes
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Represented MIRA at High Court of Maldives (2021/HC-A/77,78)
Tax Issue: Deductibility of related party loan interest expense
Credentials
Legal Counsel, Legal Affairs Department
Ministry of Foreign Affairs
May - July 2024
Senior Tax Officer, Criminal Investigation Section
Maldives Inland Revenue Authority
July 2023 - May 2024
Senior Tax Officer, Legal Service Division
Maldives Inland Revenue Authority
Jan 2020 - July 2023
Education & Memberships
Public Notary
Bar Council of the Maldives
Aug 2024-
Attorney-at-Law
Bar Council of the Maldives
Oct 2020-
Bachelor of Laws (LL.B) Honours
University of London
Nov 2019