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2015年马尔代夫环保税收取通知

(2015-01-05 14:14:52)
标签:

马尔代夫

马尔代夫旅游

野足之旅

自2015年11月1日起入住的订单,将收取6美金每人每天的环保税。细则如下: 
 
                                                              2015年马尔代夫环保税收取通知
… AMENDMENT TO THE MALDIVES TOURISM ACT
The Maldives Tourism Act (Law Number 2/99) shall be amended as follows.
1.  Insert the following subsections after Section 35(f) of the aforementioned Act:
35.  (g)  The sum of  (six) United States Dollars  shall be collected  by the State  as Green Tax
from each tourist per day of stay at a tourist resort, tourist hotel or tourist vessel with
the commencement of the Sixth Amendment to the Maldives Tourism Act.
(h) The operator of the establishment where the tourist stays shall be liable for collecting
the tax referred to in subsection (g) from the tourist and paying it to the State.

 

2.  Amend Section 36 of the aforementioned Act as follows:
Arrangement of
tax collection
36.  (a)  The tax referred to in Section 35 of this Act shall be collected by
the  Maldives  Inland  Revenue  Authority  in  accordance  with  the
Tax Administration Act (Law Number 3/2010).
(b)  Maldives  Inland  Revenue  Authority  shall  determine  in  the
regulation  made  pursuant  to  this  Act,  the  procedures  for
submitting information to the Maldives Inland Revenue Authority
for  the  collection  of  the  tax  referred  to  in  Section  35  of  this  Act
under subsection (a), and other relevant procedures.

 

3.  Amend Section 37 of the aforementioned Act as follows:
Imposition of
fine and
revocation of
license on failure
to pay tax
37.  (a)  A person liable to pay the tax referred to in Section 35 of this Act
shall  be  fined  pursuant  to  the  Tax  Administration  Act  (Law
Number  3/2010)  if  that  person  does  not  pay  tax  in  accordance
with the Tax Administration Act (Law Number 3/2010) and the
regulation made pursuant to this Act.

(b)  If the  person fails to pay the tax referred to in Section 35 of this
Act and the fine referred to in subsection (a) within the specified
period,  the  Ministry  shall  have  the  discretion  to  revoke  the
license issued pursuant to this Act to operate such establishment.
(c)  If a license is revoked pursuant to subsection (b), the license shall
only  be  renewed  upon  payment  of  the  outstanding  taxes  and
fines payable to the State.

4.  This Act shall commence from 1 November 2015.


                                                                               

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