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23Jul2025

Avoiding Tax Penalties: What Employees and Employers in Maldives Need to Know

Recent reports of expatriates and former employees receiving penalty notices from Maldives Inland Revenue Authority (MIRA) for unfiled income tax returns have raised concerns across the Maldivian hospitality sector. These incidents highlight the importance of understanding tax responsibilities—both for employees and employers—to avoid fines and ensure compliance. Maldives Income Tax at a Glance Income tax […]

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02Jul2025

Upcoming HR Compliance Deadline: Maldivianization Mandate Effective from 22 September 2025

Maldivian employers—especially those operating large-scale businesses—should take note: the five-year grace period provided under Law No. 22/2020 (Sixth Amendment to the Employment Act) will expire on 22 September 2025. This means that several critical workforce localisation provisions, including quotas for senior management and mandatory reporting, will become fully enforceable from that date. As legal advisors […]

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17Jun2025

Enforcement of Foreign Court Judgments in the Maldives: A Legal Overview

The recognition and enforcement of foreign court judgments is an important element of cross-border legal cooperation. In the Maldives, this process is governed by the Civil Procedure Act, specifically Chapter 33 (Articles 390 to 397), which lays out the legal framework for the enforcement of judgments issued by courts in foreign jurisdictions. Recognition and Enforcement: […]

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29May2025

The High Court’s Ruling on Green Path Pvt Ltd’s Negligence: A Legal and Social Analysis

The High Court’s ruling on the catastrophic fire in Henveiru, caused by the negligence of Green Path Pvt Ltd, marks a significant moment in legal accountability and public safety. This article analyzes the implications of the decision, the legal reasoning behind it, and the broader consequences for communities and corporate responsibility. Legal Accountability and Green […]

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25May2025

The Continued Demand for Company Seals in the Maldives: Legal or Legacy?

In the evolving legal landscape of corporate regulation in the Maldives, a notable inconsistency has emerged: many government authorities, financial institutions, and private entities continue to request company seals on applications and official documents — despite the fact that the legal requirement to maintain and use a company seal was repealed under the new Companies […]

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29Apr2025

Maldives Implements Fifteenth Amendment to the Tourism Act: Key Changes Shaping the Future of Resort Development

Effective from 19 March 2025, the Fifteenth Amendment to the Tourism Act (Law No. 2/2025) brought significant reforms to the legal framework guiding tourism development in the Maldives. The amendment introduces key updates across several critical areas, including the allocation of land and lagoons, lease extension policies, redevelopment approvals, advertising regulations, and the establishment of […]

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25Jan2025

Maldives Implements New Foreign Investment Act to Modernise Investment Framework

Effective 3 December 2024, the Maldives commenced the implementation of the Foreign Investment Act (Law No: 11/2024), marking the repeal of the long-standing Foreign Investment Act of 1979. Ratified earlier on 3 September 2024, the new law establishes a modern and comprehensive framework designed to both attract and regulate foreign investment. With streamlined procedures and […]

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15Jan2025

New Industrial Relations Act Introduced, Paving Way for Formal Trade Unions and Stronger Worker Protections

President has ratified the long-awaited Industrial Relations Act, a landmark piece of legislation that formalises trade union rights and structures collective labour relations in the Maldives for the first time. The bill was passed during the 37th sitting of Parliament’s third session on December 18, 2023, and has now been published in the Government Gazette. […]

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10Jan2025

Maldives Ratifies Occupational Safety and Health Act

In an important step toward strengthening labour protections in the Maldives, President ratified the Occupational Safety and Health Act (Act No. 09/2023) on January 2, 2024. The legislation, which sets nationwide standards for workplace safety and employee well-being, was passed by the People’s Majlis on December 18, 2023, during its 37th sitting of the third […]

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29Dec2024

Maldives Strengthens Copyright Protection with First Amendment to the Copyright and Related Rights Act

In a key step toward enhancing intellectual property rights in the Maldives, President Dr Mohamed Muizzu has ratified the First Amendment to the Copyright and Related Rights Act. The amendment was passed by the Parliament during its 56th sitting of the 20th Majlis on December 2, 2024, and has since been published in the Government […]

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