The Maldives Inland Revenue Authority (MIRA) has officially announced the deadline for the submission of the Employee and Non-Resident Withholding Tax Return and Payment for August 2023, which is set for September 17, 2023.
This tax applies to non-residents earning income specified in Section 55 of the Income Tax Act in the Maldives. Responsibility for withholding and remitting the tax to MIRA falls on the payer conducting business in the Maldives, disbursing payments to non-residents.
17 September 2023 is the deadline for the submission of Employee and Non-Resident Withholding Tax Return and Payment for August 2023#MIRADeadlines pic.twitter.com/PPogbcV4QN
— Maldives Inland Revenue Authority (@MIRAmaldives) September 14, 2023
NWT Return (Form MIRA 602) must be filed and the payment submitted by the 15th of the month following payment to the non-resident. No additional documents are required, but records must be maintained. Even if income is exempt from non-resident withholding tax due to a treaty or agreement under Section 12(h) of the ITA, filing an NWT return is mandatory. However, no NWT payment is required in such cases.
NWT returns are filed online via MIRAconnect, and NWT payments are made online through MIRAconnect or the MRTGS service offered by Maldivian banks, in Maldivian Rufiyaa (MVR).
