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25 August 2020

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Maldives Issues Circular on Mandatory Online Filing of Interim Return and Payment of Tax

The Maldives Inland Revenue Authority (MIRA) has issued Circular 220-TD/CIR/2020/07 of 17 August 2020 on mandatory online filing of interim return and payment of tax, which is addressed to "Persons registered for income tax". In addition to the circular, MIRA also published guidance on How to complete Interim Return 2020 (MIRA 603).


Mandatory online filing of interim return and payment of tax

Reference is made to Section 17 of the Online Filing and Payment Regulation (Regulation Number 2015/R-147).

Please be informed that persons registered under the Income Tax Act (Law Number 25/2019) whose annual turnover is equal to or more than MVR 10 million must file their interim returns (MIRA 603) required under that Act, via MIRA’s online portal MIRAconnect. Furthermore, persons whose annual turnover is equal to or more than MVR 30 million are required to make their interim payments via MIRAconnect or the Maldives Real Time Gross Settlement (MRTGS).

To reduce the spread of COVID-19 by practicing social distancing, it is advised that taxpayers use our online services to fulfil their obligations in relation to taxes even if it is not mandatory.

Should you have any queries, please call our hotline 1415 or email us at

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