On 22 September 2020, the President ratified the Public Health Emergency Act 2020 (Law Number 20/2020) (the Act), which among others grants the government the discretion to extend deadlines for payment of tax.

As per the Act, the government shall have the discretion to extend the deadline for payment of tax under a tax law, to a date determined by the government. The Act states that such extension must be announced in the Government Gazette. Where the government extends the deadline for payment of tax, the Act obliges the Maldives Inland Revenue Authority (MIRA) to postpone the deadline for filing the respective tax return and other documents.

In addition to tax-related provisions, the Act contains special measures relating to employment, treatment of COVID-19 patients, registration of healthcare professionals, residential housing, provision of temporary shelter and food to affected persons, drug abuse rehabilitation programs, courts and tribunals, and several other areas of public interest.

The Act, which takes immediate effect, stipulates a sunset date of 60 days after the end of the ongoing COVID-19 public health emergency period or any other emergency that may be declared due to the pandemic.

The Public Health Emergency Bill 2020 was presented to the parliament on 8 June 2020 and passed on 6 September 2020.