Maldives Inland Revenue Authority (MIRA) has begun re-levying Green Tax following the ratification of the 12th amendment to the Maldives Tourism Act passed by the Parliament on September 21.
Following the amendment to the Tourism Act, MIRA has also amended its Green Tax rules. As per the amendment to the rules, for the purpose of calculating Green Tax, September 21, 0000hrs should be used as the check-in time of the tourists in resorts, hotels, guesthouses, or liveaboards for those tourists who were checked in when the amendment came into effect and the guest registration numbers should be continued from the last registration and onwards since the Green Tax collection was halted.
MIRA revealed tourism establishments that had continued collection of the Green Tax since the ratification of the 11th amendment, from July 3 to September 20, must file tax returns and pay to the state unless reimbursed to the taxpayer. The tax authority also noted that funds collected as Green Tax from parties who do not fall under the purview of the law or collected more than the prescribed amount must be paid in full unless reimbursed to the taxpayer.