
Tourist Establishment Advertising Regulation
On 04th Aug 2025, Ministry of Tourism and Environment published the Tourist Establishment Advertising Regulation which introduced new advertising standards for tourist establishments operating in the Maldives. This article identifies the tourism businesses affected by the regulation, and discusses its implications for digital advertising practices within the industry.

Amendments to MIRA’s Enforcement Policies
On 20th October 2024, Maldives Inland Revenue Authority (MIRA) published a series of amendments to its enforcement policies; First Amendment to General Enforcement Policy (Policy No. 2024/G-34), Third Amendment to Name and Shame Policy (Policy No. 2024/G-33), and First Amendment to the Policy on Accessing Bank Account Information and Freezing Bank Account (Policy No. 2024/G-32).

Obligations under Foreign Currency Regulation
On 1st October 2024, Maldives Monetary Authority (MMA) published the Foreign Currency Regulation (Regulation No. 2024/R-91) which imposes various obligations on tourism sector taxpayers and banks.

The Maldivian Bunkering Sector Makes its Debut
The Maldives has introduced international bunkering services in Ihavandhippolhu Atoll in North Maldives on 19 September 2024.
On the eve of the inauguration, Maldives Customs Service published their 14th Amendment to Customs General Regulation (Regulation No. 2024/R-87) which seeks to regulate the newly established sector.

A Summary of First Amendment to Companies Act
A summary of the First Amendment to Companies Act (Act No. 18/2024) ratified by the President on 18 September 2024.

A Summary of Fifth Amendment to Income Tax Regulation
A summary of the Fifth Amendment to the Income Tax Regulation (Regulation No. 2024/R-84) published by Maldives Inland Revenue Authority (MIRA)