Tax Appeal Tribunal
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, he shall have the right to appeal to the Tax Appeal Tribunal within 30 (thirty) days from the date the decision was made. Nevertheless, taxpayer shall have no right to appeal, if any amount that is assessed is not paid, and any amount required to be paid by that date under a Taxation Act is not paid.
To file an appeal to the tribunal, the appeal form must be submitted with all the necessary documents including MIRA’s decisions and receipts of due payments.
The decisions of the Tribunal shall be final.
A decision of the Tribunal can be appealed to the High Court within 30 days of such decision being made.