Employers are required to file Employee Withholding Tax Return (MIRA 601) form. First EWT return for the year must be filed by the employer when EWT is required to be deducted from an employee, and then an EWT return for each subsequent month until the end of the year must also be filed, even if there is no employee from whom EWT is required to be deducted.
EWT return must be filed online via MIRAconnect and the payment must be made online via MIRAconnect or MRTGS (Maldives Real Time Gross Settlement).
The deadline to file the EWT return and make the tax payment to MIRA is the 15th day of the following month.
Currency and EWT
Employers whose functional currency is Rufiyaa (MVR) are required to prepare the EWT return in MVR and can opt to make EWT payments in either MVR or United States Dollar (USD). However, employers whose functional currency is a currency other than MVR are required to prepare the EWT return in USD and make EWT payments in USD.
To file the return or make payment please proceed to your MIRAconnect account.