In addition to the administration of tax laws, MIRA also collects a number of fees and levies.

In October 2011, the T-GST regime was repealed and replaced by the Goods and Services Tax (GST) Act.

[5] The GST Act came into effect on 2 October 2011, and expanded the tax to all sectors of the economy.

The GST rate on “tourism goods and services” increased to 8% on 1 January 2013 and to 12% on 1 November 2014.

Under the Act, tax is imposed at the rate of 15% on profits exceeding MVR 500,000 (approx.

A lower rate of 3 United States Dollars per day is charged for tourist guesthouses and hotels on local islands that have less than 50 rooms.

[8] Maldivians and resident permit holders are not required to pay Green Tax.

Persons with diplomatic immunity, transit passengers and children under the age of 2 are exempt from ASC.

[12] The Commissioner General of Taxation shall carry out the functions of the Commissioner General of Taxation as prescribed in the Tax Administration Act and in any other tax law, and oversee the day-to-day administration of the MIRA.

[12] Mr. Hassan Zareer was appointed as the first Deputy Commissioner General of Taxation on 2 August 2019.

The current Deputy Commissioner General of Taxation, Ms. Asma Shafeeu, was appointed on 31 October 2019.

[12] Members currently serving on the Board are: In 2011, MIRA collected MVR 4.6 billion in revenue, which is 89% higher than the collection in 2010 (by the former Department of Inland Revenue and MIRA) – the newly introduced taxes explain the increase.

In 2016, MIRA collected MVR 14.52 billion which represents an increment of 11.3% compared to the previous year.

In 2018, MIRA collected MVR 16.36 billion which represents an increment of 7% compared to the previous year.