MIRA has gazetted the tax ruling making it mandatory for businesses to send Business Profit Tax (BPT) statements online. 

According to the tax ruling released by Maldivian tax office, Maldives Inland Revenue Authority (MIRA), businesses earning up to MVR 10 million and higher are supposed to send their BPT statements to MIRA's online portal MIRAconnect. However, the ruling also mentions that the Commissioner General has the authority to accept other forms of applications depending on the requests made by appliants. 

The tax ruling must be brought into effect from the date it has been gazetted, as noted in the ruling.