Maldives Inland Revenue Authority (MIRA) has published its Compliance Improvement Plan of 2022.
The plan aims to enhance public compliance with taxation laws and regulations. The plan is formulated by MIRA as part of its risk management policy.
Activities in this year's plan include spreading public awareness on tax information and registration of income earners from individual sectors. The plan also includes activities to assist tax compliance of small enterprises and ensure medium and large enterprises follow the relevant tax laws and regulations. MIRA has also set plans to identify tax evaders and take the necessary legal action.
MIRA first formed a compliance improvement plan in 2021. As per the plan, MIRA provided assistance in resolving the tax compliance issues caused by the COVID-19 pandemic and suspended some of the actions taken under the enforcement policy. However, MIRA said action will be taken as per the enforcement policy this year, with consideration to the improving economic situation.