You are required to file an interim return (MIRA 603) for the tax year if your annualized income tax payable for the previous tax year was more than MVR 20,000. If this is your first tax year and your estimated income tax payable for this tax year is more than MVR 20,000, you are required to file an interim return and make an interim payment. However, if you are an employee and your only income for the year is derived as remuneration from one unique employer, then none of these rules apply to you and you are not required to file an interim return for the year.