Male’, Maldives – The High Court of Maldives has decided that public holidays will be counted in, where the duration for High Court tax appeals are concerned.
Under the Administrative Act on taxes, the appealing duration given for an issue was 30 days. Supreme Court later dismissed the aforementioned regulation and announced 10 days as the duration for appealing; public holidays were not included in counting these 10 days.
However, in 2019, an amendment brought to the Administrative Act on getting tax stated once again that the appealing duration given for an issue decided by Tax Appeal Tribunal will be 30 days. The amendment did not mention detail on whether public holidays will be included in counting the days.
In December 2019, another amendment was brought stating that the duration for High Court to appeal tax issues will be 60 days, including public holidays.
Although several amendments have been brought, Section 77 of the Administrative Act on getting tax clearly states that public holidays will be included in counting the duration given to appeal the issue decided by Tax Appeal Tribunal.
Hence, on Thursday, High Court also announced that the duration for High Court to appeal tax cases will include public holidays.