APIT Tables Applicable 2025/26 Onwards
Official Inland Revenue Department (IRD) Advance Personal Income Tax (APIT) withholding tables applicable effective April 1, 2025.
IRD Act (Latest Consolidated)
Consolidated Inland Revenue Act No. 24 of 2017 incorporating recent tax reform amendments and statutory provisions.
Tax Related Circulars & Gazettes
Official Sri Lankan government gazette extraordinary notices regarding tax policy shifts, VAT rates, and SSCL exemptions.
Forms and Returns
Standard statutory return forms for Corporate Income Tax, Partnership Tax, APIT annual schedules, and WHT certificates.
IRD Public Rulings
Official administrative guidelines, public rulings, and clarifications issued by the Commissioner General of Inland Revenue.
EPF Registration Forms
Central Bank of Sri Lanka EPF employer registration forms (Form A, B, H, D) and C-3 monthly return templates.
Trademark Registration Forms
National Intellectual Property Office (NIPO) trademark application forms, fee schedule, and classification guidelines.
Customs Registration Guidelines
Sri Lanka Customs importer and exporter enrolment procedures, TIN registration checklist, and e-Customs guide.
Permanent VAT & Tax Type Registration Checklist
Comprehensive checklist of required legal documents, financial records, and forms for IRD permanent VAT registration certificate.
Tax Case Law (Unilever Sri Lanka Limited vs. CGIR)
This appeal concerns the liability of the Appellant, Unilever Sri Lanka Limited, to Value Added Tax (VAT) in respect of the supply of certain products which were physically manufactured by other companies under contractual arrangements entered into with the Appellant. The central question is whether, notwithstanding that the physical processes of manufacture were carried out by those companies, the Appellant can nevertheless be regarded as the “manufacturer” for the purposes of the Value Added Tax Act, No. 14 of 2002, as amended.
Clarification on negative reserves for thin capitalization rule
Clarification was ruled out for the negative reserves of a company
Simple Guide to Sri Lanka Accounting Standards
Use this guide to identify the standard relevant to a transaction, understand its main accounting treatment and recognise the questions that need further work. Each standard has a plain language explanation, a simple example, a practical check and a link to the official text. Coverage includes all 41 distinct SLFRS and LKAS standards on the supplied 2017 page, the Conceptual Framework, later SLFRS 9 and 15–17, separate outlook notes for SLFRS 18 and 19, and all 20 IFRIC and SIC interpretations listed on SLAASC’s linked interpretations page. The duplicate LKAS 2 entry is summarised once. The supplied page is a historical collection, not a complete statement of requirements for a 2026 reporting period. This guide uses the linked 2025 collection and selected later official notices to explain major replacements. Historical and forthcoming standards are labelled. It is a learning reference, not an exhaustive register of every amendment effective at the preparation date. For an actual set of accounts, confirm the entity’s reporting framework, the beginning date of its reporting period, the latest locally adopted text, transition provisions and applicable Sri Lankan rulings. The examples are hypothetical and simplified; amounts are in Sri Lankan rupees unless stated otherwise.
Sri Lanka Income Tax and Business Tax Guide
This guide is updated up to the Inland Revenue Act No. 24 of 2017, 2025 consolidated text together with amendment act No. 11 of 2026.
APIT Tables Applicable 2025/26 Onwards
Official Inland Revenue Department (IRD) Advance Personal Income Tax (APIT) withholding tables applicable effective April 1, 2025.
IRD Act (Latest Consolidated)
Consolidated Inland Revenue Act No. 24 of 2017 incorporating recent tax reform amendments and statutory provisions.
Tax Related Circulars & Gazettes
Official Sri Lankan government gazette extraordinary notices regarding tax policy shifts, VAT rates, and SSCL exemptions.
Tax Case Law (Unilever Sri Lanka Limited vs. CGIR)
This appeal concerns the liability of the Appellant, Unilever Sri Lanka Limited, to Value Added Tax (VAT) in respect of the supply of certain products which were physically manufactured by other companies under contractual arrangements entered into with the Appellant. The central question is whether, notwithstanding that the physical processes of manufacture were carried out by those companies, the Appellant can nevertheless be regarded as the “manufacturer” for the purposes of the Value Added Tax Act, No. 14 of 2002, as amended.
Sri Lanka Income Tax and Business Tax Guide
This guide is updated up to the Inland Revenue Act No. 24 of 2017, 2025 consolidated text together with amendment act No. 11 of 2026.
Forms and Returns
Standard statutory return forms for Corporate Income Tax, Partnership Tax, APIT annual schedules, and WHT certificates.
IRD Public Rulings
Official administrative guidelines, public rulings, and clarifications issued by the Commissioner General of Inland Revenue.
Clarification on negative reserves for thin capitalization rule
Clarification was ruled out for the negative reserves of a company
EPF Registration Forms
Central Bank of Sri Lanka EPF employer registration forms (Form A, B, H, D) and C-3 monthly return templates.
Trademark Registration Forms
National Intellectual Property Office (NIPO) trademark application forms, fee schedule, and classification guidelines.
Customs Registration Guidelines
Sri Lanka Customs importer and exporter enrolment procedures, TIN registration checklist, and e-Customs guide.
Permanent VAT & Tax Type Registration Checklist
Comprehensive checklist of required legal documents, financial records, and forms for IRD permanent VAT registration certificate.
Simple Guide to Sri Lanka Accounting Standards
Use this guide to identify the standard relevant to a transaction, understand its main accounting treatment and recognise the questions that need further work. Each standard has a plain language explanation, a simple example, a practical check and a link to the official text. Coverage includes all 41 distinct SLFRS and LKAS standards on the supplied 2017 page, the Conceptual Framework, later SLFRS 9 and 15–17, separate outlook notes for SLFRS 18 and 19, and all 20 IFRIC and SIC interpretations listed on SLAASC’s linked interpretations page. The duplicate LKAS 2 entry is summarised once. The supplied page is a historical collection, not a complete statement of requirements for a 2026 reporting period. This guide uses the linked 2025 collection and selected later official notices to explain major replacements. Historical and forthcoming standards are labelled. It is a learning reference, not an exhaustive register of every amendment effective at the preparation date. For an actual set of accounts, confirm the entity’s reporting framework, the beginning date of its reporting period, the latest locally adopted text, transition provisions and applicable Sri Lankan rulings. The examples are hypothetical and simplified; amounts are in Sri Lankan rupees unless stated otherwise.
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