Tax Appeal Tribunal

Introduction

Tax Appeal Tribunal is established for the purpose of adjudicating matters related to the Tax Administration Act or any other Taxation Acts.

Powers of the Tribunal

The Tribunal has the power to review and deliberate, as it deems appropriate on matters determined by the Tax Administration Act or any other law to be adjudicated by the Tribunal.
The Tribunal has the power to summon persons, elicit witness statements, obtain proof and evidence or do anything necessary to verify and elicit the truth of a matter submitted to it.

Composition of Tribunal

The Tribunal is composed of 5 (five) members. The President with the approval of the People’s Majlis appoints members to the Tribunal.

Filing of appeal to the Tribunal

Where a taxpayer is not satisfied with a decision made by the Maldives Inland Revenue Authority (MIRA) with regard to an objection made in relation to a decision made by the MIRA or the Commissioner General of Taxation, he shall have the right to appeal to the Tax Appeal Tribunal within 60 (sixty) days from the date the decision was made.

Where the taxpayer is appealing against a tax amount assessed by MIRA under s39 of the Tax Administration Act, such appeal shall only be made after paying to MIRA an amount of not less than 25% (twenty five percent) of the amount being objected to by the taxpayer.
To file an appeal to the tribunal, the appeal form must be submitted with all the necessary documents.

Tribunal’s Decision

The decisions of the Tribunal shall be final.
A decision of the Tribunal can be appealed to the High Court.