The regulation on tax appeal has been enforced last Monday. This will allow people to appeal to Tax Appeal Tribunal if they are not satisfied with how Maldives Inland Revenue Authority (MIRA) handles tax related issues.
The Tax Appeal Tribunal is made up of five members appointed by the President, who are Abdul Salaam Arif of Eetujehige, N. Maafaru; Ibrahim Afeef of Gulbahaaruge, B. Thulhaadhoo; Nasrullah Jameel of Nalamala, L. Maavah; Ahmed Savi of Dhaftharu number 5295; and Hassan Zuhair Mohamed of G. Maavaarulu.
The regulation obligates Tax Appeal Tribunal to investigate matters appealed by Companies.
The Tribunal has the authority to issue warrants to perform checks on premises if MIRA suspects tax fraud, and expects to find evidence in the premises.
The Tribunal will also summon people to obtain statements to investigate cases related to tax.
The regulation gives several such authorities to the Tribunal with regard to tax related matters.