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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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Showing 1 of 49 articles in Tax Compliance on page 5 of 5.

Inland Revenue Act s.77(1)
Tax ComplianceJanuary 14, 202613 min read

Related party transactions Sri Lanka: recharges and unpaid debts

Sister companies sharing rent and staff are related parties even at no charge. When the arm's length rule bites, what the local file needs and bad debts.

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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.

    Thilina Rodrigo

    Head of BPO & Virtual CFO Services

    Leads BPO pod strategy, cash-flow modelling, and board-level reporting for growth-stage and regional teams.