In short
GST deregistration in the Maldives is applied for with MIRA using form MIRA 106, for example when a business stops or its taxable supplies fall below the registration threshold. GST returns must keep being filed until MIRA confirms in writing. DBS Maldives prepares and follows up the application.
What is GST deregistration in the Maldives?
GST deregistration in the Maldives is the formal request to the Maldives Inland Revenue Authority (MIRA) to cancel a business's GST registration. It is made with MIRA's deregistration form, MIRA 106.
Common reasons to apply include:
- The business has stopped trading, or is being closed.
- Its taxable supplies have fallen below the registration threshold set by MIRA.
Deregistration is a separate step from closing the business itself. If you are winding up, it usually sits alongside company dissolution or closing a sole proprietorship or partnership.
Do I still file GST returns after applying to deregister?
Yes. The business must keep filing GST returns until MIRA confirms the deregistration in writing. Submitting MIRA 106 does not end the obligation on its own. Many owners assume it does, stop filing, and find outstanding obligations later.
How DBS Maldives helps:
- We confirm that deregistration is the right step for your situation.
- We prepare MIRA 106 and the supporting explanation.
- We submit the application and follow it with MIRA until written confirmation arrives.
- We remind you, clearly and in writing, that your returns must continue in the meantime. Filing them stays with you or your accountant.
How to deregister from GST
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Confirm the reason
We establish why you are deregistering: the business has stopped, or taxable supplies have fallen below MIRA's threshold.
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Check the wider closure
If the business itself is closing, we plan deregistration alongside the closure with the Registrar.
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Prepare MIRA 106
We complete the deregistration form from your records and review it with you before submission.
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Submit and keep filing
The application goes to MIRA. Your GST returns continue to be filed as normal while it is considered.
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Written confirmation
We follow up until MIRA confirms the deregistration in writing. Only then does the filing obligation end.
What information is needed for MIRA 106?
- Your GST registration details
- The reason for deregistration
- The date trading stopped, if the business has closed
- Records showing your recent taxable supplies
- Business registration details from the Registrar
- Details of the person authorised to deal with MIRA
Common mistakes to avoid
- Stopping returns too early. Keep filing until MIRA's written confirmation is in hand.
- Closing the business but forgetting GST. Removing a business from the registry does not by itself cancel its GST registration.
- Deregistering on a temporary dip. If supplies are likely to pass the threshold again soon, think before applying.
- Losing the paper trail. Keep MIRA's confirmation with your business records.
Ready to deregister? Contact us with your GST details.
Frequently asked questions
How do I cancel my GST registration in the Maldives?
You apply to the Maldives Inland Revenue Authority using its deregistration form, MIRA 106. Typical reasons are that the business has stopped or its taxable supplies have fallen below the threshold set by MIRA. Returns must continue until MIRA confirms in writing.
Do I have to keep filing GST returns after applying for deregistration?
Yes. The business must keep filing GST returns until MIRA confirms the deregistration in writing. Sending the MIRA 106 application does not end the filing obligation by itself, so plan for returns to continue while MIRA considers the request.
What is the MIRA 106 form?
MIRA 106 is the form used to apply to the Maldives Inland Revenue Authority for GST deregistration. It is used, for example, when a business stops trading or its taxable supplies fall below the registration threshold set by MIRA.
Does closing my business automatically cancel GST?
Do not assume it does. GST deregistration is applied for separately with MIRA using form MIRA 106, and returns must continue until MIRA confirms in writing. We plan the GST step alongside the closure of the business so nothing is left open.
Will DBS Maldives file my remaining GST returns?
No. We prepare and follow up the deregistration application, but we do not file tax returns or provide accounting services. Your accountant or finance team should keep filing returns until MIRA's written confirmation arrives.
Last reviewed 6 October 2026. Requirements change; we confirm the current rules with you before any application.