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openaccountants/skills/maldives-gst.md
maldives-gst.md204 lines7.5 KB
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1---
2name: maldives-gst
3description: 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.
4version: 2.0
5---
6 
7# Maldives GST Return Skill v2.0
8 
9## Section 1 — Quick reference
10 
11| Field | Value |
12|---|---|
13| Country | Maldives (Republic of Maldives) |
14| Tourism sector rate | 16% (tourism goods and services) |
15| General sector rate | 8% (non-tourism goods and services) |
16| Zero rate | 0% (exports) |
17| Exempt | Financial services, residential rent, healthcare, education |
18| Return form | GST return (monthly) |
19| Filing portal | https://www.mira.gov.mv (MIRAconnect) |
20| Authority | Maldives Inland Revenue Authority (MIRA) |
21| Currency | MVR (Maldivian Rufiyaa); USD widely used in tourism |
22| Filing frequency | Monthly |
23| Deadline | 28th of the month following the tax period |
24| Companion skill | vat-workflow-base v0.1 or later — MUST be loaded |
25| Validated by | Pending local practitioner validation |
26 
27**Conservative defaults:**
28 
29| Ambiguity | Default |
30|---|---|
31| Unknown rate (tourism context) | 16% |
32| Unknown rate (general context) | 8% |
33| Unknown VAT status of a purchase | Not deductible |
34| Unknown counterparty location | Domestic Maldives |
35 
36---
37 
38## Section 2 — Required inputs and refusal catalogue
39 
40### Required inputs
41 
42**Minimum viable** — bank statement for the month. Acceptable from: BML (Bank of Maldives), MIB (Maldives Islamic Bank), SBI Maldives, HDFC Maldives, or any other.
43 
44### Maldives-specific refusal catalogue
45 
46**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."
47 
48**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."
49 
50---
51 
52## Section 3 — Supplier pattern library
53 
54### 3.1 Maldivian banks (fees exempt — exclude)
55 
56| Pattern | Treatment | Notes |
57|---|---|---|
58| BML, BANK OF MALDIVES | EXCLUDE for bank charges | Exempt |
59| MIB, MALDIVES ISLAMIC BANK | EXCLUDE for bank charges | Same |
60| SBI MALDIVES, HDFC MALDIVES | EXCLUDE for bank charges | Same |
61| INTEREST, LOAN, REPAYMENT | EXCLUDE | Out of scope |
62 
63### 3.2 Government (exclude)
64 
65| Pattern | Treatment | Notes |
66|---|---|---|
67| MIRA, INLAND REVENUE | EXCLUDE | Tax payment |
68| CUSTOMS, MALDIVES CUSTOMS | EXCLUDE | Duty |
69| PENSION, MRPS | EXCLUDE | Pension contribution |
70 
71### 3.3 Utilities
72 
73| Pattern | Treatment | Notes |
74|---|---|---|
75| STELCO, STATE ELECTRIC | Domestic 8% | Electricity (general) |
76| FENAKA | Domestic 8% | Utility (outer islands) |
77| MWSC, MALE WATER | Domestic 8% | Water |
78| DHIRAAGU, OOREDOO MALDIVES | Domestic 8% | Telecoms |
79 
80### 3.4 SaaS and international services
81 
82| Pattern | Treatment | Notes |
83|---|---|---|
84| GOOGLE, MICROSOFT, META, AWS | Self-assess 8% | Non-resident (general rate) |
85| ZOOM, SLACK, CANVA | Self-assess 8% | Same |
86 
87### 3.5 Tourism-specific
88 
89| Pattern | Treatment | Notes |
90|---|---|---|
91| BOOKING.COM, EXPEDIA, AGODA | Platform fee at 16% (tourism) | Verify billing entity |
92| TRIPADVISOR | Marketing cost at 16% if tourism | Same |
93 
94### 3.6 Payroll and exclusions
95 
96| Pattern | Treatment | Notes |
97|---|---|---|
98| SALARY, WAGES | EXCLUDE | Outside GST scope |
99| OWN TRANSFER, INTERNAL | EXCLUDE | Internal |
100| CASH WITHDRAWAL | TIER 2 — ask | Default exclude |
101 
102---
103 
104## Section 4 — Worked examples
105 
106### Example 1 — Tourism service at 16%
107 
108**Input line:** `05.04.2026 ; RESORT GUEST ; CREDIT ; Room revenue ; USD 1,160`
109 
110**Reasoning:** Tourism supply. 16%. Net = USD 1,000, GST = USD 160.
111 
112| Date | Counterparty | Gross | Net | GST | Rate | Field | Default? | Excluded? |
113|---|---|---|---|---|---|---|---|---|
114| 05.04.2026 | RESORT GUEST | +1,160 | +1,000 | 160 | 16% | Output (tourism) | N | — |
115 
116### Example 2 — General service at 8%
117 
118**Input line:** `10.04.2026 ; LOCAL CLIENT ; CREDIT ; Consulting ; MVR 108,000`
119 
120**Reasoning:** Non-tourism. 8%. Net = MVR 100,000, GST = MVR 8,000.
121 
122| Date | Counterparty | Gross | Net | GST | Rate | Field | Default? | Excluded? |
123|---|---|---|---|---|---|---|---|---|
124| 10.04.2026 | LOCAL CLIENT | +108,000 | +100,000 | 8,000 | 8% | Output (general) | N | — |
125 
126### Example 3 — Export, zero-rated
127 
128**Input line:** `15.04.2026 ; SRI LANKAN BUYER ; CREDIT ; Exported fish ; MVR 500,000`
129 
130| Date | Counterparty | Gross | Net | GST | Rate | Field | Default? | Excluded? |
131|---|---|---|---|---|---|---|---|---|
132| 15.04.2026 | SRI LANKAN BUYER | +500,000 | +500,000 | 0 | 0% | Zero-rated | N | — |
133 
134### Example 4 — Bank charges, excluded
135 
136**Input line:** `30.04.2026 ; BML ; DEBIT ; Monthly fee ; MVR -200`
137 
138| Date | Counterparty | Gross | Net | GST | Rate | Field | Default? | Excluded? |
139|---|---|---|---|---|---|---|---|---|
140| 30.04.2026 | BML | -200 | — | — | — | — | N | "Exempt" |
141 
142---
143 
144## Section 5 — Tier 1 classification rules (compressed)
145 
146### 5.1 Tourism rate 16% — Tourism goods and services (resort accommodation, diving, excursions, etc.).
147### 5.2 General rate 8% — All other taxable supplies not in tourism sector.
148### 5.3 Zero rate — Exports.
149### 5.4 Exempt — Financial services, residential rent, healthcare, education.
150### 5.5 Input tax credit — Available. Apportionment required if mixed tourism/general/exempt.
151### 5.6 Imports — GST at applicable rate on CIF plus duty.
152### 5.7 Reverse charge — Non-resident services: self-assess at applicable rate.
153 
154---
155 
156## Section 6 — Tier 2 catalogue (compressed)
157 
158### 6.1 Tourism vs general classification — Default: flag if unclear. Question: "Is this a tourism or general sector supply?"
159### 6.2 Green tax and service charge base — Default: flag. Question: "Confirm GST base after service charge inclusion."
160### 6.3 USD vs MVR transactions — Default: convert at MMA rate. Question: "Confirm exchange rate."
161### 6.4 Cash withdrawals — Default: exclude. Question: "Purpose?"
162 
163---
164 
165## Section 7 — Excel working paper template
166 
167Per vat-workflow-base Section 3, with Maldives fields: Output tourism 16%, Output general 8%, Zero-rated, Exempt, Input domestic, Input imports, Net GST.
168 
169---
170 
171## Section 8 — Bank statement reading guide
172 
173BML and MIB exports CSV. Dual currency (MVR and USD). Tourism sector predominantly USD. Convert at Maldives Monetary Authority (MMA) rate. Internal transfers: exclude.
174 
175---
176 
177## Section 9 — Onboarding fallback
178 
179### 9.1 TIN — "What is your MIRA TIN?"
180### 9.2 Sector — "Tourism or general sector (or both)?"
181### 9.3 Filing period — Monthly. "Which month?"
182### 9.4 Credit brought forward — Always ask.
183 
184---
185 
186## Section 10 — Reference material
187 
188### Sources
1891. Maldives GST Act (Law No. 10/2011, as amended). 2. MIRA guidelines. 3. Tourism rate amendments.
190 
191### Known gaps
1921. Resort TGST complexity refused. 2. Green tax/service charge interaction refused.
193 
194### Change log
195- v2.0 (April 2026): Full rewrite to Malta v2.0 ten-section structure.
196 
197---
198 
199## Disclaimer
200 
201This 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.
202 
203The most up-to-date version is maintained at [openaccountants.com](https://openaccountants.com).
204 

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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.

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