Welcome to the Maldives Tax Newsletter where you will find highlights from national developments in tax law and policy.

Tax Policy

Maldives Inland Revenue Authority (MIRA) Publishes its Strategic Plan 2025-2028

On 16 December 2024, MIRA published its Strategic Plan 2025-2028. It sets out the strategic objectives and key results that the organisation aims to achieve within the next four years.

MIRA has set a strategic goal of achieving a state of effortless taxation by the end of 2028. MIRA aims to change its public perception of being an "enforcer" to a "facilitator” as demonstrated by its initiative, "Gulhigen MIRA".

Highlights from MIRA's strategic objectives for the next four years include:

Building stronger stakeholder relationships
Achieving automation through technology and data integration
Timely detection and mitigation of compliance risks through graduation treatments

MIRA Publishes its Operational Plan 2025

On 30 December 2024, MIRA published its Operational Plan 2025. It sets out the activities that the organisation will be conducting in 2025 to help achieve its objectives under the Strategic Plan 2025-2028.

Highlights from the activities planned for 2025 include the following:

Conducting biannual consultations with relevant industries to address concerns and fostering open discussions.
Revamping MIRA’s online portal to deliver state-of-the-art digital services, offering taxpayers an
innovative, one-stop solution for managing their needs.
Issuing interpretive guidance based on new laws, regulations, and significant court cases.
Providing greater opportunities for taxpayers to self-manage their tax liabilities through MIRAconnect,
including self-managing instalments, adjustments, and fine relief.

Tax Cases

Tax Appeal Tribunal Resumes Hearings with New Members

On 12 December 2024, the Tax Appeal Tribunal resumed its hearings with its newly appointed members after a four-month hiatus.

Since 26 August 2024, four out of five positions on the Tax Appeal Tribunal’s bench had been vacant due to the dismissal of four of its members. President Dr Mohamed Muizzu appointed four new members to the Tax Appeal Tribunal on 24 October 2024. The newly appointed members are:

Mr. Hassan Zuhair Mohamed
Mr. Ibrahim Shareef
Uza. Shifza Abdul Gayyoom
Uz. Abdul Ghanee Mohamed

MIRA v Total Transport Solutions Private Limited [2023/HC-A/132]

On 24 December 2024, High Court passed its judgement in MIRA v Total Transport Solutions Private Limited.

The court held, inter alia, that MIRA had not been able to establish that the defendant's appeal at the Tax Appeal Tribunal was based on a new claim unrelated to the main dispute between the parties, the tax assessment that the defendant had objected to, or to the Objection Review Report.

The court found that the Tax Appeal Tribunal had accepted the defendant’s appeal in accordance with the appeal procedure set out in MIRA v Travel Land Maldives Pvt Ltd [2013/HC-A/203] and Section 44(a) of the Tax Administration Act.

Conclusion

Thank you for reading our first edition of 2025. We hope you found the updates valuable. If you have any questions or would like any further information, please do not hesitate to contact us.

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