E T A Associates

01/04/2026

Value Added Tax (VAT)
This is further to paper notice no. PN/VAT/2025-12/1, dated December 12, 2025, on the specified Tax Invoice format.

The implementation date of such specified Tax Invoice format will be postponed until July 1, 2026.
Amendment to the Gazette Notification will be issued in due course.

27/03/2026

Notice to Sri Lankan resident individuals earning interest income from banks or financial institutions

Self-Declaration for the Year of Assessment
2026/2027 and Subsequent Years

27/03/2026

Notice to Employers registered for Advance Personal Income Tax (APIT)

Employees' Taxpayer Identification Numbers (TINs) in the Schedule 01 of APIT Annual Statement Y/A 2025/2026

15/01/2026

01/01/2026

Change of Casino Entrance Levy (CEL)
& Gross Collection Levy

24/12/2025

Merry Christmas and Happy New Year

02/08/2025

Submission of Returns of Income
Year of Assessment - 2024/2025
Issuance of PIN
(Individual Income Tax / Partnership Income Tax / Corporate Income)

11/06/2025

Registration of Authorized Retailers
Under Tourist VAT Refund Scheme (TVRS)

31/05/2025

RETURN OF INCOME - INDIVIDUAL for the Year of Assessment 2425 is open from 30-05-2025.

-revenue

03/05/2025

False Information Circulating Regarding Withholding Tax (WHT) on Interest Income

A false claim is circulating that the last date for submitting self-declarations to banks and financial institutions-for individuals subject to WHT on interest income but with no taxable income-is April 30, 2025.
Source: www.ird.gov.lk

-revenue