Tax Registration Checklist (Sri Lanka)

Start with taxpayer identity and portal access

• Confirm the business or responsible individual has a valid TIN and access to IRD e-Services
• Prepare the current incorporation or business-registration documents before opening new tax types
• Assign one declarant or finance owner to control submissions, notices, and supporting files

Review turnover-driven tax registrations

• VAT: mandatory where taxable supplies exceed, or are likely to exceed, LKR 15 million per quarter or LKR 60 million for 12 months (unchanged in 2026), and on commercial import or export of goods
• SSCL: register within 15 days once turnover exceeds, or is likely to exceed, LKR 9 million in a quarter or LKR 36 million over four consecutive quarters (from 1 July 2026, SSCL (Amendment) Act No. 10 of 2026)
• Document the revenue basis used for each threshold decision and keep management approval on file

Review payment-driven registrations

• Activate APIT controls when the business pays employment income subject to deduction
• Review withholding-tax obligations where the business makes covered payments or remittances that require deduction
• Keep the current IRD tax chart in the working file so rate checks do not rely on outdated templates

Do not miss employer registrations

• EPF registration should be planned from the point the business becomes an employer
• ETF should be mapped together with EPF so the payroll compliance file is built once, not twice
• Prepare payroll calendars, employee master data, and evidence folders before the first salary month closes

Build the deadline file immediately after activation

Use this checklist together with the current-year tax calendar so registration work flows directly into a live compliance schedule.

• Track APIT and WHT payment deadlines on the 15th day of each month
• Track VAT and SSCL payments on the 20th day of each month, plus SSCL quarterly returns after each quarter-end
• Track VAT return filing by the last day of the following month and EPF or ETF remittances by the last working day of the succeeding month