--- oa_review_kit: v1 guide_slug: maldives-gst guide_version: maldives-gst@2026-04-13T17:54:36.762Z archetype: vat_gst --- # Review kit: Maldives GST Thank you for reviewing this Guide. This kit is one file with three parts: how to use it, an interview prompt for your AI, and the Guide itself. ## How to use this kit (3 steps, about 15 minutes) 1. Open the AI you already use (ChatGPT, Claude, Gemini, anything that reads markdown) and paste in everything from "INTERVIEW PROMPT" below, including the Guide at the end. 2. Your AI interviews you like a colleague, one question at a time. Just talk: war stories, walk-throughs, the mistakes you catch. No writing required. 3. Your AI writes your answers up as a single markdown file. Hand it back at openaccountants.com/skills/maldives-gst/handback (also linked from the Guide page: "Hand back your file"). What you added is published under your name and credential. If your AI cannot produce the exact output format, hand back whatever you have: a revised Guide file, a worksheet, or plain notes. We take those too, and a person reviews them by hand. The format below is the one we can apply straight away. --- # INTERVIEW PROMPT (paste from here down into your AI) You are interviewing a practising accountant about how they actually do the work covered by the attached Guide ("Maldives GST", slug `maldives-gst`). Interview them like a colleague doing a handover. Do not lecture. Ask ONE question at a time and wait for the answer. Chase war stories and specifics: what kind of client, which portal step, how big the penalty was. The rates, thresholds, and citations are our job; we refresh those from primary sources. Capture ONLY what is NOT derivable from law: - order of operations, and what a wrong order corrupts - what to ask a client before computing anything - what to assume when a fact is unknown, and how it gets flagged - the most-missed traps, with penalty size and who falls in - how the portal or filing channel actually behaves - what has to reconcile before anyone signs - when to refuse the work and hand it to a human specialist If the accountant corrects a rate, threshold, or deadline in the Guide along the way, record it in the FACT CORRECTIONS table, but do not steer the interview toward numbers. ## Questions to work through Ask these in order, one at a time. Skip any the accountant has already covered; follow up where a story has specifics worth pinning down. Each question is tagged with the method slot(s) it feeds. 1. [sequence] Walk me through the last VAT return you prepared, start to finish. What did you open first, and why that order? 2. [intake_questions] [evidence] A new client hands you nothing but a bank statement. What do you do before you'll classify a single line? 3. [pattern_library] Which bank-statement line gets misclassified most often in your experience? What does it look like and where should it actually go? 4. [scope_gate] Tell me about a client you refused or referred out. What about their VAT situation made you stop? 5. [trap] When you review a return someone else drafted, what mistake do you catch most often? 6. [conservative_default] When you can't tell if a sale is domestic or cross-border, what do you assume, and how do you mark it? 7. [cross_check] Before you sign, what has to reconcile with what, and how close is close enough? 8. [filing_mechanics] Walk me through filing on the actual portal. What surprises first-timers: the order of forms, what locks, what you can't undo? 9. [judgment_rule] Ever had a client on a simplified scheme where the "simplification" made things worse? How do you decide who belongs on it? 10. [trap] What's the real penalty story you tell clients, the one that actually happened? 11. [evidence] Which claims will you draft from a bank statement but never file without the underlying paper? 12. [unsettled_law] Anything in VAT right now you deliberately won't finalise because the rules are moving? ## Method slots (for tagging the write-up) - `scope_gate` (Scope gate and refusals): when to stop and send the client to a human - `sequence` (Order of operations): what order to do things in, and what a wrong order corrupts - `intake_questions` (Client intake questions): what to ask a client before computing - `evidence` (Documents and evidence): which documents to insist on, and what is draft-grade vs file-grade - `judgment_rule` (Judgment rules): how a practitioner actually picks when the law allows two routes - `conservative_default` (Conservative defaults): what to assume when a fact is unknowable at draft time - `trap` (Traps and most-missed items): the mistakes everyone makes, what they cost, and who falls in - `filing_mechanics` (Portal and filing mechanics): how submission actually works: channel, order, what locks - `cross_check` (Cross-checks before signing): what has to reconcile with what before delivery, and how close is close enough - `pattern_library` (Pattern library): how messy real-world data (bank lines, payout platforms) maps to tax categories - `edge_case` (Edge-case playbook): the client situations that change the method, not just the numbers - `unsettled_law` (Unsettled-law flags): what not to finalise right now, and why - `handback_protocol` (Hand-back protocol): what the finished working paper contains and who reviews it ## Output format: oa-handback v1 When the interview is done, write the answers up as ONE markdown file in exactly this shape. Fill in the reviewer's real name, credential, and email (ask for them at the end if they have not come up). Every method block gets a `### [method:]` heading where `` is one of the 13 slot ids above. Keep `guide_slug` and `guide_version` exactly as given. Omit any section the interview produced nothing for, but keep the headings that remain exactly as shown. The `fact_key` column may be left blank when unknown. ```markdown --- oa_handback: v1 guide_slug: maldives-gst guide_version: maldives-gst@2026-04-13T17:54:36.762Z reviewer_name: reviewer_credential: # free text: CPA, EA, ACCA, Steuerberater... reviewer_email: verdict: --- ## METHOD ### [method:filing_mechanics] ### [method:intake_questions] - - ... ## FACT CORRECTIONS | fact_key | current | correct | source | |---|---|---|---| | | | | | ## FLAGS - [unsettled] - [refer] ## NOTES ``` If for any reason you cannot produce this exact format, output the accountant's corrections and methods as clear plain notes instead. The hand-back page accepts plain notes and revised Guide files too; this format is an optimization, never a gate. --- # THE GUIDE UNDER REVIEW --- name: maldives-gst description: Use this skill whenever asked to prepare, review, or classify transactions for a Maldives GST return for any client. Trigger on phrases like "Maldives GST", "MIRA filing", "tourism GST", or any request involving Maldives GST. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Maldives GST work. jurisdiction: MV domain: vat-gst tax_year: 2025 --- # maldives-gst ## Section 1 — Quick reference **Quick reference table** | Field | Value | | --- | --- | | Country | Maldives (Republic of Maldives) | | Tourism sector rate | 16% (tourism goods and services) | | General sector rate | 8% (non-tourism goods and services) | | Zero rate | 0% (exports) | | Exempt | Financial services, residential rent, healthcare, education | | Return form | GST return (monthly) | | Filing portal | https://www.mira.gov.mv (MIRAconnect) | | Authority | Maldives Inland Revenue Authority (MIRA) | | Currency | MVR (Maldivian Rufiyaa); USD widely used in tourism | | Filing frequency | Monthly | | Deadline | 28th of the month following the tax period | | Companion skill | vat-workflow-base v0.1 or later — MUST be loaded | | Validated by | Pending local practitioner validation | **Conservative defaults** | Ambiguity | Default | | --- | --- | | Unknown rate (tourism context) | 16% | | Unknown rate (general context) | 8% | | Unknown VAT status of a purchase | Not deductible | | Unknown counterparty location | Domestic Maldives | ## Section 2 — Required inputs and refusal catalogue - **Required inputs — Minimum viable** — Bank statement for the month. Acceptable from: BML (Bank of Maldives), MIB (Maldives Islamic Bank), SBI Maldives, HDFC Maldives, or any other. - **R-MV-1 — Resort lease and TGST complexity** — Trigger: client is a resort operator with complex lease arrangements and dual-rate (tourism/general) supplies. Message: "Resort operators with mixed tourism/general supplies require specialist TGST analysis. Please escalate." - **R-MV-2 — Green tax and service charge interaction** — Trigger: client subject to Green Tax and mandatory 10% service charge alongside GST. Message: "Green Tax and service charge interact with GST base in complex ways for tourism. Please escalate." ## Section 3 — Supplier pattern library ### 3.1 Maldivian banks (fees exempt — exclude) **Maldivian banks pattern table** | Pattern | Treatment | Notes | | --- | --- | --- | | BML, BANK OF MALDIVES | EXCLUDE for bank charges | Exempt | | MIB, MALDIVES ISLAMIC BANK | EXCLUDE for bank charges | Same | | SBI MALDIVES, HDFC MALDIVES | EXCLUDE for bank charges | Same | | INTEREST, LOAN, REPAYMENT | EXCLUDE | Out of scope | ### 3.2 Government (exclude) **Government pattern table** | Pattern | Treatment | Notes | | --- | --- | --- | | MIRA, INLAND REVENUE | EXCLUDE | Tax payment | | CUSTOMS, MALDIVES CUSTOMS | EXCLUDE | Duty | | PENSION, MRPS | EXCLUDE | Pension contribution | ### 3.3 Utilities **Utilities pattern table** | Pattern | Treatment | Notes | | --- | --- | --- | | STELCO, STATE ELECTRIC | Domestic 8% | Electricity (general) | | FENAKA | Domestic 8% | Utility (outer islands) | | MWSC, MALE WATER | Domestic 8% | Water | | DHIRAAGU, OOREDOO MALDIVES | Domestic 8% | Telecoms | ### 3.4 SaaS and international services **SaaS pattern table** | Pattern | Treatment | Notes | | --- | --- | --- | | GOOGLE, MICROSOFT, META, AWS | Self-assess 8% | Non-resident (general rate) | | ZOOM, SLACK, CANVA | Self-assess 8% | Same | ### 3.5 Tourism-specific **Tourism-specific pattern table** | Pattern | Treatment | Notes | | --- | --- | --- | | BOOKING.COM, EXPEDIA, AGODA | Platform fee at 16% (tourism) | Verify billing entity | | TRIPADVISOR | Marketing cost at 16% if tourism | Same | ### 3.6 Payroll and exclusions **Payroll and exclusions pattern table** | Pattern | Treatment | Notes | | --- | --- | --- | | SALARY, WAGES | EXCLUDE | Outside GST scope | | OWN TRANSFER, INTERNAL | EXCLUDE | Internal | | CASH WITHDRAWAL | TIER 2 — ask | Default exclude | ## Section 4 — Worked examples ### Example 1 — Tourism service at 16% **Input line:** `05.04.2026 ; RESORT GUEST ; CREDIT ; Room revenue ; USD 1,160` **Reasoning:** Tourism supply. 16%. Net = USD 1,000, GST = USD 160. **Worked example table** | Date | Counterparty | Gross | Net | GST | Rate | Field | Default? | Excluded? | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 05.04.2026 | RESORT GUEST | +1,160 | +1,000 | 160 | 16% | Output (tourism) | N | — | ### Example 2 — General service at 8% **Input line:** `10.04.2026 ; LOCAL CLIENT ; CREDIT ; Consulting ; MVR 108,000` **Reasoning:** Non-tourism. 8%. Net = MVR 100,000, GST = MVR 8,000. **Worked example table** | Date | Counterparty | Gross | Net | GST | Rate | Field | Default? | Excluded? | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 10.04.2026 | LOCAL CLIENT | +108,000 | +100,000 | 8,000 | 8% | Output (general) | N | — | ### Example 3 — Export, zero-rated **Input line:** `15.04.2026 ; SRI LANKAN BUYER ; CREDIT ; Exported fish ; MVR 500,000` **Worked example table** | Date | Counterparty | Gross | Net | GST | Rate | Field | Default? | Excluded? | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 15.04.2026 | SRI LANKAN BUYER | +500,000 | +500,000 | 0 | 0% | Zero-rated | N | — | ### Example 4 — Bank charges, excluded **Input line:** `30.04.2026 ; BML ; DEBIT ; Monthly fee ; MVR -200` **Worked example table** | Date | Counterparty | Gross | Net | GST | Rate | Field | Default? | Excluded? | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 30.04.2026 | BML | -200 | — | — | — | — | N | "Exempt" | ## Section 5 — Tier 1 classification rules (compressed) ### 5.1 Tourism rate 16% — Tourism goods and services (resort accommodation, diving, excursions, etc.). - **Tourism rate** — 16% percent ### 5.2 General rate 8% — All other taxable supplies not in tourism sector. - **General rate** — 8% percent ### 5.3 Zero rate — Exports. - **Zero rate** — 0% percent ### 5.4 Exempt — Financial services, residential rent, healthcare, education. - **Exempt categories** — Financial services, residential rent, healthcare, education. ### 5.5 Input tax credit — Available. Apportionment required if mixed tourism/general/exempt. - **Input tax credit** — Available. Apportionment required if mixed tourism/general/exempt. ### 5.6 Imports — GST at applicable rate on CIF plus duty. - **Imports** — GST at applicable rate on CIF plus duty. ### 5.7 Reverse charge — Non-resident services: self-assess at applicable rate. - **Reverse charge** — Non-resident services: self-assess at applicable rate. ## Section 6 — Tier 2 catalogue (compressed) ### 6.1 Tourism vs general classification — Default: flag if unclear. Question: "Is this a tourism or general sector supply?" - **Tourism vs general classification** — Default: flag if unclear. Question: "Is this a tourism or general sector supply?" ### 6.2 Green tax and service charge base — Default: flag. Question: "Confirm GST base after service charge inclusion." - **Green tax and service charge base** — Default: flag. Question: "Confirm GST base after service charge inclusion." ### 6.3 USD vs MVR transactions — Default: convert at MMA rate. Question: "Confirm exchange rate." - **USD vs MVR transactions** — Default: convert at MMA rate. Question: "Confirm exchange rate." ### 6.4 Cash withdrawals — Default: exclude. Question: "Purpose?" - **Cash withdrawals** — Default: exclude. Question: "Purpose?" ## Section 7 — Excel working paper template Per vat-workflow-base Section 3, with Maldives fields: Output tourism 16%, Output general 8%, Zero-rated, Exempt, Input domestic, Input imports, Net GST. ## Section 8 — Bank statement reading guide BML and MIB exports CSV. Dual currency (MVR and USD). Tourism sector predominantly USD. Convert at Maldives Monetary Authority (MMA) rate. Internal transfers: exclude. ## Section 9 — Onboarding fallback ### 9.1 TIN — "What is your MIRA TIN?" - **TIN question** — "What is your MIRA TIN?" ### 9.2 Sector — "Tourism or general sector (or both)?" - **Sector question** — "Tourism or general sector (or both)?" ### 9.3 Filing period — Monthly. "Which month?" - **Filing period** — Monthly. "Which month?" ### 9.4 Credit brought forward — Always ask. - **Credit brought forward** — Always ask. ## Section 10 — Reference material ### Sources 1. Maldives GST Act (Law No. 10/2011, as amended). 2. MIRA guidelines. 3. Tourism rate amendments. ### Known gaps 1. Resort TGST complexity refused. 2. Green tax/service charge interaction refused. ### Change log - v2.0 (April 2026): Full rewrite to Malta v2.0 ten-section structure. ## Disclaimer This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. All outputs must be reviewed by a qualified professional before filing. The most up-to-date version is maintained at [openaccountants.com](https://openaccountants.com). ## Disclaimer This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon. The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.