Beyond the Objection: The Admissibility of New Arguments Before the Tax Appeal Tribunal
Introduction The enactment of Law Number 3/2010 (Tax Administration Act) on 18th March 2010 established the legal framework for tax administration in the Maldives, leading to the creation of two independent statutory bodies; (1) The Maldives Inland Revenue Authority (MIRA) and (2) the Tax Appeal Tribunal. In practice, a recurring issue in tax appeals is […]
