On 22 December 2020, the Maldives Inland Revenue Authority (MIRA) published its Tax Audit Framework (Guide No. MIRA M841), which aims to ensure that tax audits are carried out in a fair, transparent and impartial manner.

The framework outlines the rights and responsibilities of audit officers of the MIRA, taxpayers, and tax agents in respect of tax audits conducted by the MIRA. The framework also contains details about the scope of tax audits, types of audits, the various stages of an audit, post-audit procedures, objections and appeals procedures, and guidance on how to improve compliance with tax laws.

The framework will come into effect on 1 January 2021.