The Maldives Inland Revenue Authority (MIRA) has officially published the deadlines for submitting tax returns and payments for August 2023, covering Airport Tax and fees, Green Tax, and Goods and Services Tax (GST).
Today is the deadline for:— Maldives Inland Revenue Authority (@MIRAmaldives) October 3, 2023
– Submission of Airport Tax & Fees Return and Payment for August 2023
– Submission of Green Tax Return and Payment for August 2023
– Submission of GST Return and Payment August 2023
– Payment of Tourism Land Rent for 4th Quarter of 2023#MIRADeadlines pic.twitter.com/Eenhi90Jb5
Airport Tax and fees (ATF), Aircraft Development Fee (ADF), and Departure Tax must be reported and paid monthly, with the due date set as the 28th of the following month.
To submit ATF returns, taxpayers should utilise the MIRAconnect platform. ATF payment options include Vaaru card, Foreign Remittance Request, or MRTGS form.
Green Tax applies to tourists in Maldivian resorts, hotels, and vessels. The Green Tax Return must be filed, and payment should be made by the 28th of the month, all in United States Dollars. The submission of Green Tax returns is exclusively online through MIRAconnect, and payment options include the Vaaru card or MRTGS form.
For businesses registered for GST, filing a GST return is obligatory, regardless of their business activity during the period. GST returns must be filed and paid by the 28th of the month following the end of the taxable period. Monthly filers should submit their returns by the 28th of the subsequent month.