WHT Registration & Compliance Checklist (Sri Lanka)

Pre-registration requirements

• Confirm TIN is active and RAMIS PIN access is working
• Map every payment category that attracts withholding before activation
• Activate the WHT/AIT tax type through the IRD Tax Registration Unit
• Designate the withholding-agent owner within the finance team

Current WHT rates (April 2026)

Keep the current IRD tax chart in the working file so rate checks do not rely on outdated templates.

Monthly operating cycle

1. Identify all payments in the month that attract WHT before payment approval
2. Deduct the correct WHT amount before releasing the payment
3. Issue a withholding certificate to the payee within the same month
4. Remit the total WHT deducted to the IRD via RAMIS by the 15th of the following month
5. Archive the payment evidence, certificate copy, and RAMIS receipt in the monthly pack

Certificate issuance controls

• Use the current IRD WHT certificate template
• Issue certificates on time — certificates are needed by payees for their own tax returns
• Record every certificate issued in a register with recipient, amount, date, and reference
• Reconcile certificates issued against RAMIS remittances monthly

Annual WHT statement

• Prepare the annual WHT statement by 30 April following the year of assessment
• Reconcile total WHT deducted during the year against total remitted via RAMIS
• Cross-check certificate register against the annual statement
• Resolve all differences before filing
• Archive the complete annual pack: statement, monthly evidence, and certificate register

Penalty exposure for non-compliance

IRD Section 178 penalties start at 5% of the unpaid tax plus 1% per month, accruing from the date deduction should have been made. Deduction that should have happened but was missed creates back-liability from the original payment date.