IRD Notice on recent NBT Amendment
Implementation of Changes to Nation Building Tax (NBT) as passed in Parliament on 23rd October 2019 IRD Notice on recent NBT Amendment
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New Double Tax Avoidance Treaty between the Government of Sri Lanka and the Government of Finland
The Bilateral Agreement for Prevention of Fiscal Evasion entered into on 06.10.2016, between the Government of Sri Lanka and the Government of Finland is now published by government. Download – English Download – Sinhala Download – Tamil
PAYE and WHT Returns can be submitted until 31 January 2021 without penalties.
Taking into consideration of Covid-19 pandemic situation it was made possible to submit the said statements up to 31.12.2020 without subject to penalties. Considering the requests of the withholding agents due to difficulties still existing to submit, they are informed that penalties for failure to file the statement on time as provided in the IRA…
IRD Notice on Temporary arrangements to provide services
Department of Inland Revenue has published a notice as temporary arrangements to provide services during the prevailing situation in the country. Download IRD Notice No: PN/TPS/2021-03
Extension for tax on terminal benefits
Income tax on terminal benefits due for the retiring employees for which such employees were required to produce a Direction from the IRD within 90 days from the date of such retention of tax is further extended to 31 January 2021. Download IRD Notice: PN/APIT/2020-05 | Dated: 30.12.2020
Statement of Estimated Tax Payable (SET) can be submitted via e-Service (Online)
Department of Inland Revenue is now accepting Statement of Estimated Tax Payable (SET) via e-Service with effective from the Y/A 2021/2022. Statement of Estimated Tax Payable (SET) is due on 15 August 2021 for the first quarter ended 31 June 2021 for the YA 2021/2022. Click here to Download Quick Guide Publish by the Department of…
IRD Notice on Debit Repayment Levy (DRL)
Department of Inland Revenue has published a notice on Debit Repayment Levy (DRL) under following headings; Imposition of DRL Monthly Payments & Submission of Value Addition Statement Submission of Return Download IRD Notice on Debit Repayment Levy (DRL) Monthly Value Addition Statement of Debt Repayment Levy
Gazette on Stamp Duty – License on sale of liquor
Minister of Finance and Mass Media has been published a new gazette notification on Stamp Duty – License on sale of liquor. Effective Date: 01.01.2019 Base: License on sale of liquor Download Gazette [English | Sinhala]
Finance (Amendment) Bill – Dated 10 February 2020
The government has issued a Finance (Amendment) Bill which amends section 36 of the Finance Act, No. 35 of 2018 and the legal effect of the section as amended is to terminate the levying of Debt Repayment Levy with effect from January 1, 2020. Download: English | Sinhala
New SSCL Amendments: Key Changes from Act No. 24 of 2025
The Inland Revenue Department (IRD) has issued a formal notice, SEC/PN/SSCL/2026-01, dated January 16, 2026, highlighting critical changes to the Social Security Contribution Levy (SSCL) framework. These changes stem from the Social Security Contribution Levy (Amendment) Act, No. 24 of 2025, which was officially certified on December 17, 2025. The amendment focuses on expanding exemptions…
Nation Building Tax (Amendment) – Bill
New amendment to the NBT Act. Download – English Download – Sinhala Summary This clause amends section 3 of the Nation Building Tax Act, No. 9 of 2009 (hereinafter referred to as the “principal enactment”) and the legal effect of the section as amended is to limit the period of exemption granted to certain cigarettes…
IRD Notice on how to connect with Customer Supporting & Promotion Unit on certain Services
Taking into account the prevailing situation in the country, Customer Supporting & Promotion Unit of Inland Revenue Department (IRD) has made temporary arrangements to provide the services through e-Services, e-Mails and telephone calls. Download IRD Notice No. PN/TPS/2020-5 | Dated: 12 Oct 2020
Proposed Tax Reforms 2022
Prime Minister’s Media Division has published Proposed Tax Reforms in 2022 which are effective from 01 October 2022 other than the following: VAT Rate change from 8% to 12% Telecommunication Levy change from 11.25% to 15% Download the details version of the proposed Tax Reforms in 2022
Tax Payments & Returns due dates in the month of June 2021
Tax payments & Returns due dates and tax types & payment period codes for the month of June 2021 are as follows: JUNE 15TH Advance Personal Income Tax (APIT) for the month of May 2021 is due on June 15, 2021. Individual who has already given the consent to the employer (company) to deduct Advance Personal Income Tax (APIT)…