On 1 October 2026, the Maldives Inland Revenue Authority (MIRA) issued a circular announcing the launch of the Maldives Guest Information System (MGIS), a centralized digital platform designed to streamline the collection and verification of guest data across the tourism sector. This initiative operates under the Tourism Goods and Services Tax (TGST) Act and the Green Tax regulations, requiring all tourist establishments—including resorts, hotels, guesthouses, and liveaboards—to transmit guest arrival and departure information electronically in real time. The MGIS aims to replace manual reporting processes, reduce revenue leakage, and enhance the accuracy of tax assessments for both TGST and Green Tax liabilities. The circular specifies that the system becomes operational immediately, with a transition period for legacy reporting methods ending on 31 December 2026. Non-compliance will attract penalties under Section 34 of the Tax Administration Act.
Key Takeaways
- Mandatory Electronic Reporting: All tourist establishments must integrate their property management systems with MGIS APIs to submit guest manifests, including nationality, passport details, stay duration, and package values, within 24 hours of check-in or check-out.
- Data-Driven Tax Audits: MIRA will cross-reference MGIS data with filed TGST and Green Tax returns to identify discrepancies automatically, shifting audit selection from random to risk-based algorithms.
- Phased Implementation Timeline: While large resorts must comply by 1 November 2026, smaller guesthouses have until 1 March 2027 to onboard, with dedicated technical support provided by MIRA’s Tax Academy.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement