Download – English Download – Sinhala The Government of Sri Lanka is permitted to issue International Sovereign Bonds in 2018 and to make any payments in relation to such issuance, for non-resident investors.
Telecommunications Regulatory Commission has issued a letter on 09 November 2018 by confirming the rate reduction from 25% to 15% with effective from 10 November 2018 and requested to implement from all telecommunication service providers. Download Letter
Department of Inland Revenue has published a notice on WHT as instructed by the Ministry of Finance. Download IRD Notice
Department of Inland Revenue has published a List of VAT Registration Deactivated Persons (w.e.f. 14.01.2020). Download List: PDF | Excel
Code for Tax Rate which are applicable to fill the return of Income Year of Assessment -2019/2020 Download the List of Codes for Special Tax Rates 19/20 >>
Taking into account of the COVID – 19 pandemic situation in the country, period of validity of Temporary VAT Registration issued on or after 01.01.2019 for import or export, which gets expired on or before June 30, 2021 as per the certificate, has been extended up to June 30, 2021. Temporary registration is issued only to persons…
A Bill has been drafted by the legal draftsman to amend the Inland Revenue Act, No.24 of 2017, and the Value Added Tax Act, No.14 of 2002 in order to implement tax reforms adduced by the Economic Revival Origins presented to introduce a simple, transparent and an effective tax System as pledged by His Excellency…
Department of Inland Revenue has published Specimen and Guide to filling the Income Tax Return – Y/A 2017/2018 Individuals Return of Income – [Asmt_IIT_001_E] Schedules to Return of Income – [Asmt_IIT_002_E] Statement of Assets and Liabilities – [IIT_4R_3(3)_E] Guide to filling the Return & Schedules – [IIT_IR14_E] Tax Calculator (For Taxpayer calculation purpose only) Partnerships Return of…
Implementation of Changes to Value Added Tax (VAT) as passed in Parliament on 23rd October 2019 IRD Notice on recent VAT Amendment
Department of Inland Revenue has published TPDF and guide for the Y/A 2019/2020. Download Transfer Pricing Disclosure Form Download Guide to Transfer Pricing Disclosure Form
Department of Inland Revenue has published Certificate of Income Tax Deductions – (P.A.Y.E_T-10 (new)) format for the Y/A 2019/2020. Download Tax Deduction Certificate T-10 for the YA 2019/2020
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
Notice to ETF Board, Provident Funds and Employers who have retained the Tax on Terminal Benefits to Retiring Employees. Any amount retained by the Employees’ Trust Fund (ETF) Board, any Provident Fund or Employer (hereinafter referred to as the “Retainers”) as per the Guideline published by Circular No. SEC/2020/02 of the Commissioner General of Inland…