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).

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Mandatory online filing of interim return and payment…