The public has been invited to submit feedback on a bill proposing changes to the Tax Administration Act, including conditions under which taxpayers must pay 100 per cent of disputed tax before appealing.

The bill, submitted by PNC Member for Funadhoo Mohamed Mamdhooh on behalf of the Government, was accepted by Parliament and referred to the Economic Committee for further review on Monday.

The committee has opened the public consultation until 12 noon on 5 November. Comments can be emailed to the committee or submitted in writing to the Parliament Secretariat.

The proposed amendments seek to establish circumstances in which taxpayers must pay the full disputed amount determined by the Maldives Inland Revenue Authority (MIRA) before appealing its decision to the Tax Appeal Tribunal.

Under the existing provisions outlined in the bill, taxpayers appealing tax assessments under Section 39 must pay 50 per cent of the disputed amount before proceeding. The bill specifies circumstances requiring full payment, while also providing for cases where payment may not be required if MIRA’s assessment results in a reduction in tax-deductible losses.

If enacted, the necessary regulations and amendments must be completed and published in the Government Gazette within 90 days. The changes will take effect upon enactment and publication in the Gazette.