President Dr Mohamed Muizzu has ratified the second amendment to Act No. 29/2016, the Airport Taxes and Fees Act. The amendment bill was passed by the Parliament in its 44th sitting of the 20th Parliament, held Thursday, October 31, 2024.
The bill amends section 2-1, 1 (a), and specifies the taxes and fees that will be levied on passengers departing the Maldives. As such, from December 1, 2024, onward, all Maldivians departing via economy class will be charged USD 12, while foreigners departing via economy class will be charged USD 50. Both Maldivians and foreigners departing via business class will be charged USD 120, while first class travelers, both Maldivian and foreigners, will be charged USD 240. Both Maldivians and foreigners departing via private jets will be subject to a levy of USD 480.
The section 2-1 (b), which states that these levies will be applicable from January 1,2022 has been omitted.
Additionally, section 3 (a) (ii) has also been amended. As such, all airport development fees currently taken from January 1, 2022, will be suspended from November 30, 2024.
An additional clause has been inserted after section 3 (a) (2), which states that from December 1, 2024, onward, all Maldivians departing via economy class will be charged USD 12, while foreigners departing via economy class will be charged USD 50. Both Maldivians and foreigners departing via business class will be charged USD 120, while first class travelers, both Maldivian and foreigners, will be charged USD 240. Both Maldivians and foreigners departing via private jets will be subject to a levy of USD 480, as airport development fees.
Following the amendment to section 8-1 (a), the terms for refunding passengers who have been illegally charged the taxes have been specified. As such, parties that are not authorized to charge the fees or a passenger who is not liable to pay the taxes and fees had been charged, or if a passenger has been over charged, then the amount must be refunded before all MIRA documents have been filed. If at the time of filing, the passenger has not been refunded, then the amount must be paid in full to MIRA.
If a refund had occurred in the accounting period, it must be noted in the tax filing report and the amount can be claimed at MIRA.
The amendment states that all relevant laws, regulations, and guides must be implemented by MIRA. As such, the amendment mandates that MIRA draft and implement all regulations pertaining to registration of airlines, airport operators, regulations of airport service charges, regulations on determining classes to determine the tax and fee rates, and any and all regulations that need to be followed within a transitional period, should any further amendments pass. Following this amendment, section 13 (c) has been annulled.
Following President’s ratification of the bill to Act No. 29/2016, the Airport Taxes and Fees Act, the amended bill is now law and published on the Government gazette and comes into immediate effect. Any laws, regulations, and amendments that pertains to the amendment ratified today need to be drafted and published in the Government gazette within a 30-day period.