AGM Document Filing Made Easy

Under the Companies Act, documents related to the Annual General Meeting (AGM), such as the directors' report and annual accounts, must be submitted to the Registrar of Companies (ROC). Usually, these documents are filed with the Maldives Inland Revenue Authority (MIRA) along with the company's tax return to meet the ROC submission requirement.

However, for companies not obligated to file returns with MIRA, the submission process differs. In these cases, MIRA permits the submission of nil returns accompanied by the AGM-related documents intended for ROC. Furthermore, MIRA does not impose penalties for late submission of these nil returns.