Instructions to Complete Taxpayer Registration Form (MIRA 101)
Complete this form to register yourself as a taxpayer or your taxable activities with the MIRA under
Section 21 of the Tax Administration Act (Law Number 3/2010) or to inform the MIRA of any changes
to the information you have provided upon registration.
If you are already a registered taxpayer and wish to register an additional taxable activity or change
any information, enter your Taxpayer ID Number (TIN) and provide the details of the new taxable
activity or fill in the information you wish to change.
If you are submitting this form via email, scan the original of the completed form and email to
[email protected]. You must attach the documents required along with the form.
1. What is this application about?
This section indicates the purpose of completing this form.
If your purpose is to;


register yourself for Business Profit Tax (BPT), select box (a).
register an additional taxable activity or change the existing registration information
select box (b). If you select this option, enter the Taxpayer ID Number (TIN) issued to
you when you registered with the MIRA for BPT.
2. Taxpayer type
Select the type which best describes your business.
(a) Individual is an individual who has been given permission to carry out business in
the Maldives under any law or an individual whose business activity falls within the
definition given in the Section 43 (a) of the BPT Act. You must specify whether you
are a Maldivian or a Foreigner.
Note: Any activity carried out with the intention of making a profit is considered a
business. However this does not include employment.
(b) Company refers to a company registered in the Maldives or Re-registered in the
Maldives. You must specify whether the company is a private limited company or
public limited company.
(c) Partnership refers to a partnership registered under the Partnership Act or two or
more Persons who share the gross receipts from a commercial activity, whether or
not using a separate name and whether or not the Persons have joint or common
rights in any property that produces the receipts. (Example, if you individually or
jointly rent an immovable property can be considered a deemed partnership in
computing the taxable profit from the rental of the immovable property, if the gross
income or receipts from the leased property are shared by them)
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(d) Others refer to all others who conduct business in the Maldives and do not fall
within the categories of (a), (b) or (c). You must specify the form of your organization
(e.g. club, cooperative society etc.)
3. Personal details
Complete this section if you have selected Section 2, (a) of the form – ie. individuals carrying
out business activities in the Maldives. You should state your personal details under this
Section.
State your ‘Title’, ‘First Name’, ‘Other Names’ (state your name as it appears on your
National ID Card / Immigration ID Card), ‘National ID Card or Immigration ID Card’ number.
4. Corporate details
This Section should be completed by Persons other than individuals, such as Companies,
Partnerships, and other legal entities (e.g. charitable organizations, cooperative societies,
etc.).
Name: Companies, please enter the name of the company. General or limited liability
partnerships, enter the name of the partnership. Deemed partnerships, leave this box blank.
If you have selected Section 2 (d) of the form, enter the name of the entity.
Registration Number: this is the registration number issued to you when you registered your
entity with the relevant Government or State Institution. (Example: Company registration
number in the company registration certificate)
5. Contact details
Enter your contact details here.
State your ‘Telephone’, ‘Mobile Number’, ‘Fax Number’ and your ‘Email Address’.
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6. Registered address
Enter your registered address here.
State your ‘House Name / Building Name’, ‘Level’, ‘Apartment Number’, ‘Street’, ‘Atoll/City’,
‘Postcode’, and ‘Country’ here.
7. Postal address
The postal address will be the address to which we will be posting all correspondence to
you. Complete this Section if your postal address is different from your registered address.
Otherwise leave this section blank.
8. Preferred channel of communication
Select your preferred channel of communication with MIRA. If you select letter, we will send
all our correspondences via post. If you select email, all our correspondences will be emailed
to you. If you select this option, make sure to provide your email address under ‘Contact
details’ (section 5). However, please note that if required, MIRA may send written
correspondence to your postal address.
9. Bank account details
Cheques issued from bank accounts not registered with the MIRA will not be accepted.
Complete this section if you wish to register your bank accounts with the MIRA or remove a
registered bank account from the MIRA registry.
Please indicate whether you want to add or remove an account. State the details of the bank
account you need to add/remove including ‘Account Name’, ‘Account Number’, ‘Account
Currency’ and the ‘Bank’ name. You may use additional sheets if needed.
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If you wish to remove a bank account registered at MIRA, complete only Section 1 of this
form and provide the details of the account you wish to remove.
10. Are you a tax resident in the Maldives?
This section indicates your residential status in accordance with Section 46, of the BPT Act.
Select ‘Yes’ if you are;
 an individual, who resides in Maldives for 183 days or more in a year or if you arrive in
Maldives in that year with the intention of establishing your residence in Maldives or if
you are ordinarily resident in Maldives in that year even though you leave before the end
of that year or if you have been given permission to carry out your business in Maldives
under any law.
 a company registered in the Maldives or a company registered outside of the Maldives
but whose central management and control lies in the Maldives.
 a partnership whether or not registered in the Maldives, which conducts business activity
as a partnership in the Maldives.
 carrying out a business activity in the Maldives and have selected Section 2 (d) of this
form.
11. Date of commencement of business
State the start date of your business. If you are involved in more than one business activity,
this is the start date of your first business activity.
Date of commencement of business refers to the date on which a person is granted the
permit by the relevant Government Authority to conduct business or, where such a permit is
not required, the date of commencement of the business activity.
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12. Accounting period
State the start and end dates of your accounting period.
For individuals, the accounting period is from 1 January to 31 December. Enter start date as
01/01 and end date as 31/12.
For companies and other legal entities, state the accounting period adopted by you.
(Example: if your accounting period is from 1 April to 31 March enter start date as 01/04 and
end date as 31/03)
13. Nature of business
State here the relevant industry code from the “Industry Code” list on page 4 of this form, of
the industry from which you earn your major source of revenue.
14. Gross Income
Enter your Gross Income forecast for the next 12 months. This figure should be stated in
Maldivian Rufiyaa (MVR).
15. Responsible person
This is the responsible person appointed by you in accordance with Section 22 of the Tax
Administration Act.
State here the responsible person’s ‘Title’, ‘First Name’, ‘Other Names’ (state the name as it
appears on his/her National ID Card / Immigration ID Card), ‘National ID Card or Immigration
ID Card’ number, ‘Telephone’, ‘Mobile Number’, ‘Fax Number’, ‘Email Address’, ‘House
Name/Building Name’, ‘Level’, ‘Apartment Number’, ‘Street’, ‘Atoll/City’, ‘Postcode’, and
‘Country’.
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16. Managing director / managing partner
If you have selected Section 2 (a) of this form, you are not required to complete this section.
Only Companies, partnerships and other legal entities are required to complete this section.
In the case of other legal entities, this is the person managing the day-to-day operations of
the entity.
State here the ‘Title’, ‘First Name’, ‘Other Names’ (state your name as it appears on your
National ID Card / Immigration ID Card), ‘National ID Card or Immigration ID Card’ of the
Managing director or managing partner.
17. Authorized Signatories
State here the details of the individual(s) you wish to add/remove as Authorized Signatories
to sign your Tax Returns. If you have selected Section 2(a) of this form and if you leave this
section blank, then only the individual stated in Section 2(a) will be authorized to sign the
Tax Returns. If the Person applying for BPT registration is not an individual, this table must
be completed.
Please indicate here whether you want to add or remove an Authorized Signatory. Include
here, the ‘Name’ (it appears on the National ID Card / Immigration ID Card), ‘Designation’,
‘National ID Card or Immigration ID Card’ and ‘Signature’ of the individual(s) you wish to
add/remove as Authorized Signatories. You may use additional sheets if necessary.
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If you wish to remove a registered authorized signatory, complete only Section 1 of this form
and provide the details of the authorized signatory you wish to remove.
18. Business activities
State here, the following details of the business activity you carry out. You may use
additional sheets if necessary.
‘Name’ of the business activity, ‘Trade permit or Operating license or Property Registry
Number’, ‘Industry code’ (select the industry code from the “Industry Code” list on page 4. If
you have selected E5, please specify the type of facility), ‘House Name/Building Name’,
‘Level’, ‘Apartment Number’, ‘Street’, ‘Atoll/City’, ‘Postcode’, ‘Country’ and ‘Date of
commencement’ of the business activity.
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Document Checklist
The following documents must be submitted along with the Taxpayer Registration form.
1.
2.
3.
4.
5.
Copy of company / partnership / other registration or ID card of taxpayer
Copy of ID card of the responsible person
Board resolution or power of attorney appointing the responsible person
Copy of Trade permit / operating license / property registry of business activities
Copy of bank statement of bank accounts in item 9
Declaration
The declaration must be signed by the applicant or the authorized representative of the taxpayer.
State your ‘Title’, ‘First Name’, ‘Other Names’ (name should be stated as it appears on your National
ID Card / Immigration ID Card), ‘Contact Number’, ‘Designation’ and the ‘Date’ the declaration is
signed. Companies, partnerships, trusts, cooperative societies and other legal entities must stamp
their official seal next to the signature.
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