The Maldives Inland Revenue Authority (MIRA) has published an English-language version of the 26th Amendment to the Goods and Service Tax Regulations (2020/R-49). Published in the original language on 26 June 2020, some of the main amendments include the following:

• Regarding exports, which are zero-rated (subject to a 0% GST rate), it is provided that goods and services exported from the Mald…