The Maldives Inland Revenue Authority has published Ruling G42 on 7 September 2017 which amends Section 11 of the Goods and Services Tax Regulation.
The amended Section 11 requires persons who are already registered for Tourism GST to register for General GST if they have a taxable activity in that sector regardless of whether they exceed the threshold of MRF 1,000,000 as per Section 51 of the Act.
Prior to the Twenty First Amendment to the GST Regulation Section 11 explicitly excluded the value of goods and services supplied through tourism sector activities in the calculation of the MRF 1,000,000 threshold.
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