The Maldives High Court has ordered that public holidays be included in the processing days of a court appeal in a case involving the Tax Appeal Tribunal.
The period of a court appeal for a tax-related dispute is set at 30 days under the Tax Administration Act of the Maldives. The Supreme Court then overturned the regulation and established a 10-day deadline for filing an appeal; public holidays were not counted toward this deadline.
However, in 2019, an amendment to the Act indicated that the appeal period for a Tax Appeal Tribunal decision shall be 30 days. The amendment makes no mention of whether public holidays will be counted. Another amendment was implemented in late 2020, indicating that tax appeals will be heard by the High Court for 60 days, including public holidays.
Even though the regulations make no reference of a system for counting days for appeal submissions, Section 77 of the Act states that public holidays would be counted in the period allotted to appeal a Tax Appeal Tribunal ruling.
According to the High Court’s decision released on Thursday, the processing duration for a tax appeal case by the court will encompass public holidays in accordance with tax acquisition regulations.