The Maldives Inland Revenue Authority (MIRA) has published an English-language version of the Fourth Amendment to the Tax Administration Regulation 2021/R-40, which was first published on 15 March 2021. Amendments are summarized as follows:

• The amendment of Sections 14 (Records required to be maintained), 23(Assessment by MIRA), 24 (Notice of Tax Assessment), 35 (Notice of objection), and 60 …