Understanding MIRA’s 32nd Amendment to the GST Regulation: In the context of overseas Inbound Tourism Product Providers
Effective Date: 21 September 2026 The Maldives Inland Revenue Authority (MIRA) has published the 32nd Amendment to the GST Regulation (Regulation No. 2026/R-82), introducing a special GST framework applicable to overseas providers of Inbound Tourism Products (ITPs) sold to customers travelling to the Maldives. The amendment establishes new registration, filing, calculation, invoicing and record-keeping requirements […]
