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h Unofficial translation of the FIRST AMENDMENT TO THE INCOME TAX ACT 15/2021 DISCLAIMER OF LIABILITY This is the unofficial translation of the original Act in Dhivehi. In the event of conflict between this translation and the Dhivehi version of this Act, the latter shall prevail. Therefore, it is advised that both the Dhivehi version of this Act and this translation be read concurrently. First amendment to the Income Tax Act 2 of 30 FIRST AMENDMENT TO THE INCOME TAX ACT The Income Tax Act (Law Number 2020/R-21) shall be amended as follows: 1. Insert a subsection after Section 2(b) of the aforementioned Act as follows: 2. (c) Any person who derives income from the Maldives where that person is a temporary resident of the Maldives. 2. Amend Section 3(m) of the aforementioned Act as follows: 3. (m) Income or gains of any other kind, including monies and assets received for no consideration and as proceeds of any criminal or illegal activity, unexplained monies (whether or not recorded in...