The High Court Monday ruled that the audit notice sent by Maldives Inland Revenue Authority (MIRA) to tax payers cannot be appealed.
The ruling by the high court came after the tax appeal tribunal annulled nullified an audit notice sent by MIRA to Travel Land Pvt Ltd. The High Court then proceeded to nullify the tribunals decision, and stated that the tribunal does not have the authority to judge over this matter.
The High Court sentence states that an overturn is only possible through the tax guidelines after MIRA completes the audit report and sends a sum to the tax payer.
Travel Land Pvt Ltd had first pressed this case in the Civil Court, but the court had ruled that it did not have the jurisdiction in tax matters while the High Court had also backed the lower court's after the company appealed the ruling.
The tax laws state that if a tax payer is unhappy about any of MIRA's decisions, then they must press this matter to MIRA. A time limit of thirty days is provided for the tax payer to lodge a complaint. If the decision MIRA takes is unsatisfactory the tax payer can lodge a formal complaint in the tax appeal tribunal within thirty days. This will only go forward after the tax payer has paid all that is due.
