YACHT SERVICES

• (a) This Regulation is an amendment of the "Regulation governing Foreign Tourist Vessels cruising and harbouring in Maldivian waters" implemented on 01 March 2008. This Regulation is enacted by the Ministry of Tourism, Arts and Culture pursuant to Section 24 of Law No. 2/99 (Maldives Tourism Act) in order to regulate Foreign Tourist Vessels cruising and harbouring in Maldivian waters.
  
  (b) This Regulation shall be cited as the "Regulation governing Foreign Tourist Vessels cruising and harbouring in Maldivian waters."
  
  Appointment of agent
  
  (a) Except in the case of a Foreign Tourist Vessel entering Maldivian waters under an emergency, prior to its entry into the Maldives, a Foreign Tourist Vessel shall appoint an agent in the Maldives to deal with all matters relating to such vessel. Agency of Foreign Tourist Vessels may only be undertaken by parties authorized by the Maldives Customs Service to act as agents of Foreign Tourist Vessels in accordance with the relevant regulation.

• (b) Foreign Tourist Vessels entering and harbouring in the Maldives shall obtain the required permits and authorizations from all relevant Government authorities and shall obtain the permission of the Ministry of Tourism, Arts and Culture as provided in this Regulation, prior to cruising or harbouring in Maldivian waters.
  
  (c) The permission referred to in Section 2(b) will be issued by the Ministry of Tourism, Arts and Culture upon submission of a duly completed "Application for permit for Foreign Tourist Vessels to cruise and harbour in the Maldives" along with a fee of MRF 5000 (Five Thousand Maldivian Rufiyaa). A copy of the "Application for permit for Foreign Tourist Vessels to cruise and harbour in the Maldives" is attached as Schedule 1.
  
  Duration of permission
  
  (d) The duration of the permission to remain in the Maldives pursuant to Section 2(b) shall be for a maximum period of 90 (ninety) days from the day the vessel has been provided with inward clearance into the Maldives by the Maldives Customs Service.
  
  (e) The permission referred to in Section 2(b) shall be obtained within 24 hours from the time the vessel is granted inward clearance into the Maldives by the Maldives Customs Service. It shall be the responsibility of the local agent to ensure that the requisite fees have been paid and the necessary permit procured.
  
  Charter License
  
  (a) Where, within the duration of the permission referred to in Section 2(d), any Foreign Tourist Vessel wishes to accommodate or to cruise with any passengers in addition to the crew of the vessel, or to embark new passengers or cruise with new passengers in addition to the crew of the vessel, permission for the vessel to cruise and harbour as a chartered vessel (Charter License) shall be obtained from the Ministry.
  (b) The Charter License referred to in Section 3(a) shall only be granted following payment of the fee in accordance with Schedule 2 of this regulation.
  
  (c) A duly completed "Application to obtain Charter License for Foreign Tourist Vessels visiting the Maldives" attached hereto as Schedule 3, and the following additional documents shall be submitted to obtain the Charter License referred to in Section 3(a).
  i. A document certified by the captain of the vessel stating the duration of the charter and the number of tourists to be accommodated on the vessel during the charter. (Captain's Declaration)
  ii. A document stating the length of.

(b) The Charter License referred to in Section 3(a) shall only be granted following payment of the fee in accordance with Schedule 2 of this regulation.

(c) In order to obtain the Charter License referred to in Section 3(a), applicants must submit a completed "Application to obtain Charter License for Foreign Tourist Vessels visiting the Maldives" as outlined in Schedule 3. Additionally, the following supporting documents are required: i. A declaration from the vessel's captain certifying the duration of the charter and the number of tourists to be accommodated onboard during the charter period (referred to as the Captain's Declaration). ii. A document specifying the length of the vessel.

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i. A document certified by the captain of the vessel stating the duration of the charter and the number of tourists to be accommodated on the vessel during the charter. (Captain's Declaration)

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(d) If a foreign tourist vessel intends to navigate and anchor in Maldivian waters beyond the duration specified in the obtained Charter License, it is mandatory to acquire a new Charter License from the Ministry.

(e) It shall be the responsibility of the local agent to obtain Charter Licenses and pay the requisite fees.

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(f) Charter Licenses will only be issued for vessels entering Maldivian waters in emergency situations upon their return to Maldivian waters, following the resolution of the emergency situation and the vessels' exit from Maldivian waters.

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Returning to Maldives:

(a) Unless in cases of emergency, a Foreign Tourist Vessel must not reenter the Maldives after exiting unless it has first made a stop at a foreign port. Determination of emergency situations shall be made by the Ministry of Defence and National Security.
Entering and exiting Maldives:

(b) Foreign Tourist Vessels are only permitted to enter or exit the Maldives through an official port of entry.

Submitting information of tourists:

(a) The local agent of every Foreign Tourist Vessel is required to submit a completed tax sheet (attached as Schedule 4) that includes details of the tourists onboard the vessel during its stay. This submission must be made prior to the vessel's departure from the Maldives. The tax sheet should be submitted to the Maldives Inland Revenue Authority, with a copy sent to the Auditor General's Office.
(b) The local agent of every Foreign Tourist Vessel arriving in the Maldives must submit an occupancy report regarding the vessel's stay in the Maldives to the Ministry of Tourism, Arts, and Culture.The occupancy report must be submitted no later than 7 days following the departure of the vessel from the Maldives. It is essential that the report complies with the format specified in Schedule 5.

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Information required for the tax sheet:

(a) The tax sheet must be submitted with all the necessary information accurately completed. The passenger manifests used to fill out the tax sheet must be retained for a minimum period of six months and made available to the Maldives Inland Revenue Authority upon request.
(b) In terms of the tax sheet, the arrival time of a tourist is considered to be the time at which the Department of Immigration and Emigration completes immigration formalities for those onboard. If a tourist boards the vessel while it is in the Maldives, the arrival time is the moment when the Department of Immigration and Emigration authorizes the tourist to board. The departure time is the authorized time of departure by the Department of Immigration and Emigration. If a tourist disembarks from the vessel, the departure time is the authorized time of the tourist's departure.

(c) The information provided in the tax sheet should bear the seal of the agent and must be signed by the management, certifying its accuracy and truthfulness.

(d) The information specified in this section is considered submitted to the Maldives Inland Revenue Authority once the tax sheet has been submitted as outlined in this regulation.

(e) Amendments to a tax sheet can be made with the permission and guidance of the Maldives Inland Revenue Authority within 15 days of the initial submission. Any amendments to the tax sheet must also be submitted to the Auditor General's Office within the same period.

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Default in submitting information:

Failure to submit the tax sheet within the designated timeframe, particularly in cases of persistent delays, shall result in a penalty in the form of a fine not exceeding MRF 100,000 (One Hundred Thousand Maldivian Rufiyaa).
Payment of tax:

(a) If a Foreign Tourist Vessel stays in the Maldives for more than 24 hours, it is required to pay the tax specified in Section 35 of Law No:2/99 (Maldives Tourism Act) for each day or days that tourists are traveling or staying on board such vessel.
(b) The local agent of the vessel is responsible for ensuring the payment of the tax specified in subsection (a) to the Government.
(c) The tax specified in subsection (a) must be paid, at a rate of US$ 8 (Eight United States Dollars) or the equivalent in any other acceptable foreign currency, for each tourist staying on a vessel that exceeds a 24-hour stay, as determined by the Maldives Monetary Authority.
(d) The tax payable for such vessels must be settled with the Maldives Inland Revenue Authority before the vessel's departure from the Maldives.
(e) In case of amendments made to a tax sheet according to Section 6(e), any additional tax due must be paid to the Maldives Inland Revenue Authority within the specified timeframe.
(f) Tax payments required by this Regulation should be made to Account Number 127 of the Maldives Inland Revenue Authority held at the Maldives Monetary Authority. The payment must be accompanied by a completed slip in the format provided in Schedule 6.
Penalty for non-payment of tax:

(a) In cases where the tax payable by a Foreign Tourist Vessel remains unpaid, the agent of the vessel shall be fined an additional amount of MRF 1000 (One Thousand Maldivian Rufiyaa) per tourist bed for the vessel for which they acted as the local agent, in addition to settling the outstanding tax.
(b) The tax specified in Section 8(a) and the fine specified in Section 9(a) must be paid within the current month. Failure to make the payment as required will result in the Ministry of Tourism, Arts, and Culture withholding permission for cruising and harboring in the Maldives for vessels under the agency of said agent until all outstanding payments are settled.

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Discrepancy in tax:

(a) Any discrepancies identified in the tax sheet shall be communicated in writing by the Department of Inland Revenue to the person who submitted the tax sheet. All such discrepancies must be rectified within a specified period of one month or as otherwise specified.
Exemptions:

Individuals with special immunity from government authorities shall be exempted from paying taxes as outlined in this Regulation, upon submission of relevant documents to the Maldives Inland Revenue Authority.
Compliance with Maldivian laws and regulations:

Vessels granted permission to enter, cruise, and harbor in the Maldives must adhere to all laws and regulations of the Maldives. Throughout their stay, they are required to conduct all activities within the boundaries of the Maldivian laws and regulations.

Contravention of the Regulation:

Unless otherwise stated, the Ministry of Tourism, Arts, and Culture has the authority to impose a fine not exceeding MRF 100,000 (One Hundred Thousand Maldivian Rufiyaa) against any party found to be in violation of this Regulation.

Enforcement of the Regulation:

This Regulation is established by the Ministry of Tourism, Arts, and Culture and shall be enforced by them.
Vessels with prior permits:

For foreign tourist vessels that were granted permission to cruise and harbor in Maldivian waters prior to the implementation of this Regulation, the provisions of this Regulation shall apply upon the expiration of such permits.
Commencement:

This Regulation shall take effect from the 1st day of June 2010.
Definitions:

In this Regulation, unless the context requires otherwise:
(a) "Tourist" refers to any individual entering the Maldives on a tourist visa issued under Section 10 of The Maldives Immigration Act (Law No. 1/2007).
(b) "Foreign Tourist Vessel" encompasses seagoing vessels entering the Maldives, which have been classified as a tourist vessel or pleasure yacht by either the Maldives Customs Service or the Transport Authority at the time of granting permission to enter the Maldives.
(c) "Agent" refers to individuals registered with the Maldives Customs Service who are responsible for all duties related to a Foreign Tourist Vessel in the Maldives.
(d) "Ministry" pertains to the Ministry of Tourism, Arts, and Culture or the relevant governmental ministry responsible for tourism in the Maldives.

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Act and Enforcement:

The regulation governing the cruising and harboring of foreign tourist vessels in Maldivian waters is enacted and enforced by the Ministry of Tourism, Arts, and Culture. It is the responsibility of the Ministry to ensure compliance with this regulation.

Charter Definition:

Under this regulation, a "charter" refers to the authorized cruising of vessels with passengers in addition to the crew, or the cruising of vessels after embarking passengers in addition to the crew.

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