04Sana

Mariyam Sana

Senior Associate, Tax

sana@sandalawyers.com

+960 3013200


Sana is a Senior Associate handling the Tax advisory services at S&A since 2020. Her extensive exposure in this field, both in tax administration and tax policy is one key aspect in providing our clients with the optimal solution to address their tax concerns. 

Prior to joining S&A Lawyers, Sana worked at the Maldives Inland Revenue Authority (MIRA) for over 5 years, during which she has led tax audits of some of the largest taxpayers in the Maldives involved in a wide range of business areas, including general trading, tourism, and banking sector. She joined Ministry of Finance in 2019 as a Fiscal Analyst at the newly formed Tax Policy Division and was a member of the Income Tax Act drafting committee providing technical input to the drafting committee. She was also the representative from the Ministry to the Tax Reform Committee ensuring that the tax policy is in line with the Government overall policy targets.

Her extensive exposure in this field, both in tax administration and tax policy is one key aspect in providing our clients with the optimal solution to address their tax concerns.

Education, Professional Affiliations and Memberships

Bachelor of Sharia and Law, Villa College, Maldives – Ongoing

Member, Association of Chartered Certified Accountants (ACCA)

Notable Experience

  • Provided technical input to the Income Tax Act drafting committee
  • Represented Ministry of Finance at the Tax Reform Committee 
  • Assisted Business Centre Corporation Limited (“BCC”) in formulating tax concessions and incentives for SMEs
  • Advising clients on tax implications on commercial transactions including business re-structuring, financing and cross-border transactions

Practice Area

  • Tax