The Maldives Inland Revenue Authority (MIRA) has published Tax Ruling TR- 2019/A18 of 18 February 2019, which introduces mandatory online tax payment requirements. This includes that from 1 April 2019, taxpayers with annual revenue of MVR 50 million or more must make payments online via MIRAconnect or MRTGS, in relation to the following tax types:

• Goods and Services Tax;
• Withholding Tax; an…