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Wht guide maldives B Version WITHHOLDING TAX GUIDE HOW TOCALCULATE DEDUCTANDPAYWITHHOLDINGTAX CWHT GUIDE MIRA Introduction This is a general Guide issued to help you identify if you are required to deduct Withholding Tax WHT from payments that you make ca

B Version WITHHOLDING TAX GUIDE HOW TOCALCULATE DEDUCTANDPAYWITHHOLDINGTAX CWHT GUIDE MIRA Introduction This is a general Guide issued to help you identify if you are required to deduct Withholding Tax WHT from payments that you make calculate the correct amount of WHT that you must deduct make payment of the WHT on time If you do not understand anything in this Guide or have questions related to your particular circumstances contact us by Hotline Fax Email mira gov mv Website www mira gov mv This Guide is correct at the time of publication April and is intended to be a general guide to WHT It is therefore not expected to be a substitute for a detailed research or exercise of professional judgment on taxation matters in the Maldives Subsequent changes to the law can be found on the Maldives Inland Revenue Authority website www mira gov mv CWHT GUIDE MIRA Table of Contents Introduction Table of Contents What is Withholding Tax What are the requirements to deduct WHT What is the rate of WHT What is a ??Person ? What is a ??Non-Resident ? Who must deduct WHT What are the types of payments that require WHT to be deducted What are the types of payments that do NOT require WHT to be deducted What are ??Royalties ? How do I deal with payments for computer software What are management fees What are fees for technical services What are fees for personal services What does other commission or fee include How to determine whether the service is performed in the Maldives Who is associated with a supplier Who is a ??public entertainer ? How do I calculate the amount of WHT that I need to deduct When do I deduct WHT from the payments I make to a non-resident When must WHT be paid to the MIRA Do I have to ?le a WHT Return CWHT GUIDE MIRA Do I have to ?le any document along with the WHT Return What documents do I have to give to the non-resident Does WHT apply to payments made by our permanent establishment in the Maldives What is a ??Permanent Establishment ? If I pay a management fee to a PE in the Maldives do I have to deduct WHT Is WHT deductible if our PE in the Maldives pays our overseas Head O ?ce a management fee Are on-charges of disbursements paid by a non-resident liable to WHT What happens if I am late paying the non-resident What currency do I use to pay WHT to the MIRA What exchange rate do I use to calculate WHT in Ru ?yaa if I pay the non-resident in a foreign currency What are the penalties for not paying the correct amount of WHT on time What are the penalties for not ?ling WHT return on time What happens if I do not deduct WHT when I should have Am I required to deduct WHT from payments made after July that relate to services provided