Insights for Sri Lankan decision makers

Tax compliance guides for Sri Lankan businesses

Registrations, returns and deadlines for VAT, SSCL, APIT, WHT and income tax, written for business owners and finance teams. Each guide cites the primary sources it relies on.

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Cover of the Inland Revenue (Amendment) Act No. 11 of 2026, certification date and Printed on the Order of Government highlighted

Tax ComplianceOctober 28, 202611 min read

Inland Revenue Act consolidated text: what it is and what it misses

Acts, Gazettes, IRD consolidations and circulars do not carry the same weight. How to tell which text is the law, and which dates to check first.

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Latest articles

Gazette Extraordinary No. 2481/22, page 1, with the operative paragraph, the original effective date and the rescission of 2463/05 marked

Tax Compliance13 min read

Tax invoice format Gazette 2481/22: what changed on 1 October 2026

The IRD Order behind the new VAT tax invoice: the 1 October start, the serial number and date rules, and which default carries which penalty.

October 16, 2026Tax Advisory

Inland Revenue Act s.90(3) formula, consolidated to 2025, marked

Tax Compliance13 min read

How to calculate quarterly income tax instalments in Sri Lanka

Five worked cases for 2026/27 instalments: expected WHT, an underpaid quarter, losses that ran out, a mid-year switch and a landlord on a salary.

October 6, 2026Tax Advisory

Page 1 of IRD Circular SEC/2026/E/07 with the circular number and date, the section 102(3) scope and the 1 November 2026 start highlighted

Tax Compliance12 min read

TIN certificate circular SEC/2026/E/07: what changes on 1 November

What the IRD circular says, clause by clause: eight transactions, five exemptions, the 1 April and 1 November dates, and why a company still needs a TIN.

September 30, 2026Tax Advisory

Sri Lanka cryptocurrency tax - how crypto gains are assessed under the Inland Revenue Act

Tax Compliance9 min read

Cryptocurrency tax in Sri Lanka: how digital assets are taxed

Sri Lanka has no standalone crypto tax law, but the Inland Revenue Act catches crypto gains as income. Here is how it works, what triggers a tax event, and how to stay compliant.

September 28, 2026Tax Advisory

Sri Lanka e-commerce tax - VAT, income tax, and customs compliance for online sellers

Tax Compliance10 min read

E-commerce tax in Sri Lanka: VAT, income tax, and compliance for online sellers

Selling online in Sri Lanka triggers the same tax obligations as any other business. Here is how VAT, income tax, SSCL and import taxes apply to e-commerce businesses.

September 28, 2026Tax Advisory

The IRD circular SEC/2026/E/07, page 1 with the 1 November 2026 date highlighted and page 2 with the table of eight transactions

Tax Compliance14 min read

TIN certificate from 1 November 2026, and TINs for new companies and every employee

From 1 November 2026 individuals need a TIN certificate for eight transactions. Who needs one, how to get it, and TINs for companies and staff.

September 28, 2026Tax Advisory

Inland Revenue Act section 69(1)(a) and (b) highlighted

Tax Compliance12 min read

Tax residency in Sri Lanka: the 183 day rule, not your passport

A citizen abroad can be non-resident and a foreigner here resident. The four limbs of s.69, the 2026 changes, and where citizenship still counts.

September 25, 2026Tax Advisory

Comparison table of Port City BSI gazettes showing the income tax relief, presence or absence of the withholding tax clause and the VAT item for Orders 2380/36, 2394/06, 2402/21, 2445/02 to 2445/05, 2483/23, 2483/73, 2483/79 and 2488/04

Tax Compliance13 min read

Port City BSI tax exemption: which gazette gives what relief

Two BSI schemes, two kinds of Order. Which Port City gazettes carry the withholding clause, which give 7.5 percent, and how to read yours.

September 18, 2026Tax Advisory

Inland Revenue Act s.62(1) and (2) with the proviso, highlighted

Tax Compliance12 min read

Remittance tax Sri Lanka: the 14 percent on branch profits sent home

A branch that sends profit to head office pays a second tax at the exit. The rate, what counts as remitted, the 30 day clock and the zero rate route.

September 3, 2026Tax Advisory

Inland Revenue Act s.86(1) and (2), with the monthly payment and annual statement duties marked

Tax Compliance11 min read

Withholding tax penalties in Sri Lanka: each default, each section

Interest, 20 percent, s.178, s.178A or a prosecution: which section a withholding agent's slip falls under, with a worked late-statement example.

August 25, 2026Tax Advisory

VAT Act section 10(1)(ix), importers must register, highlighted

Tax Compliance13 min read

Importer VAT registration in Sri Lanka for a foreign-owned company

A foreign-owned company that imports to sell meets three Acts before its first container clears. What each one asks, clause by clause.

August 20, 2026Tax Advisory

Tax Compliance13 min read
Tax invoice format Gazette 2481/22: what changed on 1 October 2026
The IRD Order behind the new VAT tax invoice: the 1 October start, the serial number and date rules, and which default carries which penalty.
October 16, 2026Tax Advisory
Tax Compliance13 min read
How to calculate quarterly income tax instalments in Sri Lanka
Five worked cases for 2026/27 instalments: expected WHT, an underpaid quarter, losses that ran out, a mid-year switch and a landlord on a salary.
October 6, 2026Tax Advisory
Tax Compliance12 min read
TIN certificate circular SEC/2026/E/07: what changes on 1 November
What the IRD circular says, clause by clause: eight transactions, five exemptions, the 1 April and 1 November dates, and why a company still needs a TIN.
September 30, 2026Tax Advisory
Tax Compliance9 min read
Cryptocurrency tax in Sri Lanka: how digital assets are taxed
Sri Lanka has no standalone crypto tax law, but the Inland Revenue Act catches crypto gains as income. Here is how it works, what triggers a tax event, and how to stay compliant.
September 28, 2026Tax Advisory
Tax Compliance10 min read
E-commerce tax in Sri Lanka: VAT, income tax, and compliance for online sellers
Selling online in Sri Lanka triggers the same tax obligations as any other business. Here is how VAT, income tax, SSCL and import taxes apply to e-commerce businesses.
September 28, 2026Tax Advisory
Tax Compliance14 min read
TIN certificate from 1 November 2026, and TINs for new companies and every employee
From 1 November 2026 individuals need a TIN certificate for eight transactions. Who needs one, how to get it, and TINs for companies and staff.
September 28, 2026Tax Advisory
Tax Compliance12 min read
Tax residency in Sri Lanka: the 183 day rule, not your passport
A citizen abroad can be non-resident and a foreigner here resident. The four limbs of s.69, the 2026 changes, and where citizenship still counts.
September 25, 2026Tax Advisory
Tax Compliance13 min read
Port City BSI tax exemption: which gazette gives what relief
Two BSI schemes, two kinds of Order. Which Port City gazettes carry the withholding clause, which give 7.5 percent, and how to read yours.
September 18, 2026Tax Advisory
Tax Compliance12 min read
Remittance tax Sri Lanka: the 14 percent on branch profits sent home
A branch that sends profit to head office pays a second tax at the exit. The rate, what counts as remitted, the 30 day clock and the zero rate route.
September 3, 2026Tax Advisory
Tax Compliance11 min read
Withholding tax penalties in Sri Lanka: each default, each section
Interest, 20 percent, s.178, s.178A or a prosecution: which section a withholding agent's slip falls under, with a worked late-statement example.
August 25, 2026Tax Advisory
Tax Compliance13 min read
Importer VAT registration in Sri Lanka for a foreign-owned company
A foreign-owned company that imports to sell meets three Acts before its first container clears. What each one asks, clause by clause.
August 20, 2026Tax Advisory

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Meet the advisory team behind every article

Chartered professionals who translate regulations into practical guidance for Sri Lankan organisations.

Kavindu Perera

Head of Accounting & Compliance

ICASL-qualified specialist in statutory accounting, RAMIS filings, and IFRS reporting for Sri Lankan businesses.

Dilrukshi Jayawardena

Head of Payroll & Labour Compliance

CIMA-certified payroll specialist focused on EPF/ETF governance, APIT workflows, and labour-compliance operations.

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Head of BPO & Virtual CFO Services

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