APIT Annual Return Filing Checklist (Sri Lanka)

Monthly remittance discipline (build the trail first)

Every entry in the annual employer statement traces back to a monthly payroll pack.

• Deduct APIT from employment income each payroll month
• Remit APIT by the 15th of the following month
• Keep one monthly pack containing: approved payroll register, employee-level gross remuneration and APIT calculation, payment reference, reviewer sign-off, and archive location

The current annual APIT package structure

Based on the IRD forms page for Y/A 2025/2026, the current employer package contains:

Important: Schedule 02 is NOT a new-employee declaration and Schedule 03 is NOT the annual reconciliation sheet. Update internal SOPs if they describe the schedules differently.

• Annual Statement of Employer – APIT (Asmt_APIT_001_E): the main annual employer statement
• Schedule 01: employees whose APIT has been deducted from remuneration other than once-and-for-all payments
• Schedule 02: employees whose once-and-for-all payments or terminal benefits were paid during the year
• Schedule 03: employees whose APIT was not deducted because remuneration was below the live threshold
• T10: the current certificate template for the relevant year of assessment

Schedule mapping at year-end

T10 certificate controls

• Issue T10 certificates to employees using the current-year template from the IRD forms page
• Each certificate must match the employee-level data in the relevant schedule
• Do not use prior-year T10 templates — the IRD updates the form layout periodically
• Distribute T10 certificates before employees file their personal income tax returns

Year-end filing checklist

1. Confirm all 12 monthly APIT remittances are paid and referenced
2. Reconcile total APIT deducted against total APIT remitted — resolve differences before filing
3. Classify every employee into Schedule 01, 02, or 03 based on actual payment history
4. Prepare the Asmt_APIT_001_E form with accurate aggregate figures
5. Generate T10 certificates for all employees
6. File the annual statement by 30 April of the year following the year of assessment
7. Archive the complete filing pack: statement, schedules, T10s, and monthly evidence packs