The Maldives Inland Revenue Authority (MIRA) has published the Sixth Amendment to the Goods and Services Tax Act (Law no. 20/2022), which provides for an increase in the country's GST rates with effect from 1 January 2023. This includes an increase in the general sector (standard) rate from 6% to 8% and an increase in the tourism sector rate from 12% to 16%. Certain adjustments are also made with respect to the scope of supplies considered as tourism goods and services subject to the higher …