The Maldives Inland Revenue Authority (MIRA) has published an English-language version of the 26th Amendment to the Goods and Service Tax Regulations (2020/R-49). Published in the original language on 26 June 2020, some of the main amendments include the following:
Further to the above, amendments are made regarding applications to deregister or for removal from the register and regarding the value of chartering vessels.
The amendments are effective from the original date of publication, 26 June 2020.
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