An audit report has revealed that the Tax Appeal Tribunal, the body responsible for reviewing decisions made by the Maldives Inland Revenue Authority (MIRA), is operating at a slow pace, leading to a mounting backlog of unresolved cases.
According to the 2025 compliance audit of the Tax Appeal Tribunal, a substantial backlog had accumulated by the end of the year due to cases remaining unresolved from previous years.
Figures from the Auditor General’s report show that of the 28 new cases submitted last year, the Tribunal officially registered 25. However, the Tribunal concluded only 16 cases on their merits during the year, leaving 57 cases pending at year-end.
The data indicates that out of a total of 73 cases pending throughout the year—including those carried over from previous periods—the Tribunal concluded only 21.9 percent. This averages out to approximately one case resolved per month for the entire year.
The Tribunal currently consists of five members and was supported by 23 administrative staff members as of the end of last year. The institution’s operating costs totalled MVR 12.4 million, of which MVR 6.6 million was spent on staff salaries and benefits.
Established under the Tax Administration Act, the Tax Appeal Tribunal is the legal venue for taxpayers to contest decisions made by MIRA. The slow pace of the Tribunal’s proceedings is expected to have a negative impact on both the business community and the state.
While the audit highlights the Tribunal’s inefficiency, the government has moved to amend the Tax Administration Act to increase the mandatory deposit required before appealing a case. Under the proposed changes, taxpayers may be required to deposit 50 percent of the disputed amount, and in some instances, the full amount.
Under current laws, taxpayers are required to deposit 25 percent of the amount assessed by MIRA as a prerequisite for filing an appeal with the Tribunal.
