Following the relaxation of the lockdown measures in the Maldives, the Maldives Inland Revenue Authority (“MIRA”) has, pursuant to its announcement on 15 June 2020, resumed counter services from 5 July 2020 onwards. Below is a summary of the changes imposed via the announcement. The following services will be available over the counter: 1. Submission of non-tax fees, payments and rent during the first week of reopening. 2. Submission of tax returns and payments not mandated to be submitted or paid online, starting from the second week of reopening. The new deadlines announced are as follows: Tax Return Deadline Non-tax fees, payments and rent [if fell due during the lockdown period or during the first two weeks of reopening of MIRA] 16 July 2020 Tax returns and payments mandated to be made online [if fell due during the lockdown period or during the first three weeks of reopening of MIRA] 23 July 2020 BPT return and payment 16 August 2020 First interim tax return for the year 2020 and interim tax payment [Under the Income Tax Act 2019] 31 August 2020 Important Notes: The deadlines are subject to change: 1. as the Public Health Emergency Bill 2020 submitted to the Parliament contains many provisions on deadlines of taxes and other fees; and 2. if a specific decision is made regarding the deadline of a non-tax fee or rent by its relevant authority or office. Disclaimer: *This material has been prepared for informational purposes only. It is not intended to provide and should not be relied upon or construed as a legal opinion or legal advice regarding any specific issue, nor is this information intended to create, or receipt of it does not create, an attorney-client relationship between the reader and the firm.
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