Maldives Inland Revenue Authority (MIRA) has revised their tax return forms for taxpayers reflecting the GST bump effective from 01st January 2023.
The tax return form for the non-tourism taxpayer form (MIRA205) and the tourism taxpayer form (MIRA206) have been revised to reflect the GST change, MIRA said.
In addition to the tax return forms, MIRA also revised the following;
- Input Tax Statement
- Output Tax Statement
- Capital Expenditure Information Sheet
MIRA said taxpayers must submit the version 23.1 of the aforementioned forms when filing their tax returns for the taxable period that commenced after 01st January 2023.