GST Maldives legal victory

The firm advised a taxpayer in a case against the Maldivian Inland Revenue Authority (MIRA) in a Tourism Goods and Services Tax (T-GST) matter in the Republic of Maldives.

The taxpayer is a member of an international chain of resort operating in Maldives, and has for the purposes of filing T-GST returns, used its actual resort room rates of its Maldivian resort as its value of supply for T-GST purposes.

The MIRA disagreed with the taxpayer’s value of supply and sought to impute a value which it determines to be an industry average value of supply on the taxpayer.

Ong Sim Ho and Yang Shi Yong, together with instructed local counsel, successfully defended the taxpayer’s claim before the Maldivian Tax Appeal Tribunal (TAT).  This is the first T-GST case in which the TAT had ruled in favour of taxpayer.


For more information, please contact Shi Yong at +65 6804 7566 or