Maldives Inland Revenue Authority (MIRA) has reported that the recently implemented fee on plastic bag is subjected only on businesses registered to pay GST.
According to MIRA spokesperson Ahmed Shareef, the authority will only monitor plastic bag fee collections from GST-registered businesses. Although the Plastic Bag Fee regulation mandates the fee to be charged on businesses that are not registered for GST as well, MIRA is not legally bound to monitor payments from such businesses, he said.
“MIRA’s scope includes only businesses that are registered for GST, though non-registered businesses are also subject to the fee, but not required to pay it,” Shareef said.
The Waste Management Act specifies the usage of plastic bags that are exempted from the fee, including those used in the Malé Fish market or other retail or wholesale outlets to carry fresh fish and seafood. However, some of these outlets have started charging for plastic bags despite the exemption.
Plastic bags from duty-free shops or “bin-liners” used by waste management companies to discard garbage are also exempt from the fee.
Retailers or wholesalers are also required to include the plastic bag charges separately on the invoiced bill of goods.
The authority said that GST-registered businesses are required to submit their Plastic Bag fee collection statement separately from their GST statement.
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