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MIRA Formalises New Online Offset Mechanism for Outstanding State Liabilities

The Maldives Inland Revenue Authority (MIRA) has published a comprehensive policy allowing taxpayers to offset outstanding tax obligations against receivables owed to them by state institutions and state-owned enterprises. Applications must be filed digitally using form MIRA 904 via the MIRAconnect portal, with state verification, a set debt-clearance order, and formal written approval required before any offset takes effect.

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  • MIRA published a comprehensive policy regulating the offsetting of outstanding tax obligations and state liabilities against receivables owed to taxpayers. Maldives Corporate Maldives The Maldives Inland Revenue Authority (MIRA) has published a comprehensive policy regulating the offsetting of outstanding tax obligations and state liabilities against receivables owed to taxpayers by state institutions and State-Owned Enterprises (SOEs).

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