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Deadlines

Tax & Statutory Deadlines

Stay compliant and avoid penalties with our comprehensive compliance roadmap for the Department of Inland Revenue (IRD), Central Bank of Sri Lanka, and Registrar of Companies (DRC).

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Frequency

Monthly Recurring Obligations

15th of Every Month Department of Inland Revenue (IRD)
Advance Personal Income Tax (APIT) / PAYE

Remittance of tax deducted from employee remuneration for the preceding month.

15th of Every Month Department of Inland Revenue (IRD)
Withholding Tax (WHT) / Advance Income Tax (AIT)

Remittance of tax deducted on rent, interest, fees, and professional services during the preceding month.

20th of Every Month Department of Inland Revenue (IRD)
Value Added Tax (VAT) Monthly Payment

Payment of VAT liability for registered persons under monthly filing scheme.

20th of Every Month Department of Inland Revenue (IRD)
Social Security Contribution Levy (SSCL) Payment

Monthly payment of SSCL for the taxable period of the previous month.

Last Working Day of Month Central Bank of Sri Lanka / ETF Board
EPF & ETF Contributions

Remittance of mandatory 12% + 8% EPF and 3% ETF contributions for employees for the previous calendar month.

Frequency

Quarterly Tax Installments & Returns

15th August Department of Inland Revenue (IRD)
Income Tax – 1st Installment

Quarterly estimated income tax installment payment for Corporates, Individuals & Partnerships for Q1 (Apr-Jun).

15th November Department of Inland Revenue (IRD)
Income Tax – 2nd Installment

Quarterly estimated income tax installment payment for Q2 (Jul-Sep).

15th February Department of Inland Revenue (IRD)
Income Tax – 3rd Installment

Quarterly estimated income tax installment payment for Q3 (Oct-Dec).

15th May Department of Inland Revenue (IRD)
Income Tax – 4th Installment

Quarterly estimated income tax installment payment for Q4 (Jan-Mar).

End of Subsequent Month (Apr 30, Jul 31, Oct 31, Jan 31) Department of Inland Revenue (IRD)
Quarterly VAT Returns Submission

Filing of comprehensive quarterly VAT returns with input credit schedules via RAMIS.

20th of Following Month (April 20, Jul 20, Oct 20, Jan 20) Department of Inland Revenue (IRD)
Quarterly SSCL Returns Submission

Filing of quarterly Social Security Contribution Levy (SSCL) returns via RAMIS.

Frequency

Annual Statutory Returns & Final Clearances

30th April Department of Inland Revenue (IRD)
Annual APIT & WHT Statements

Filing of Annual APIT employer schedules, WHT certificates, and reconciliation schedules for the Year of Assessment.

30th September Department of Inland Revenue (IRD)
Final Tax Adjustment Payment

Payment of any remaining balance of income tax liability for the preceding Year of Assessment.

30th November Department of Inland Revenue (IRD)
Annual Income Tax Return (Y/A)

Mandatory statutory submission of Income Tax Returns for Individuals, Partnerships, and Corporates along with Audited Financial Statements and Tax Computations.

Within 28 working days of AGM Department of Registrar of Companies (DRC)
Annual Return (Form 15)

Mandatory submission of the company annual return (Form 15) and financial accounts to e-ROC within 1 month of the AGM. The initial filing is due within 18 months of incorporation, and subsequent filings annually.

15th of Every Month Department of Inland Revenue (IRD)
Advance Personal Income Tax (APIT) / PAYE

Remittance of tax deducted from employee remuneration for the preceding month.

15th of Every Month Department of Inland Revenue (IRD)
Withholding Tax (WHT) / Advance Income Tax (AIT)

Remittance of tax deducted on rent, interest, fees, and professional services during the preceding month.

20th of Every Month Department of Inland Revenue (IRD)
Value Added Tax (VAT) Monthly Payment

Payment of VAT liability for registered persons under monthly filing scheme.

20th of Every Month Department of Inland Revenue (IRD)
Social Security Contribution Levy (SSCL) Payment

Monthly payment of SSCL for the taxable period of the previous month.

Last Working Day of Month Central Bank of Sri Lanka / ETF Board
EPF & ETF Contributions

Remittance of mandatory 12% + 8% EPF and 3% ETF contributions for employees for the previous calendar month.

15th August Department of Inland Revenue (IRD)
Income Tax – 1st Installment

Quarterly estimated income tax installment payment for Corporates, Individuals & Partnerships for Q1 (Apr-Jun).

15th November Department of Inland Revenue (IRD)
Income Tax – 2nd Installment

Quarterly estimated income tax installment payment for Q2 (Jul-Sep).

15th February Department of Inland Revenue (IRD)
Income Tax – 3rd Installment

Quarterly estimated income tax installment payment for Q3 (Oct-Dec).

15th May Department of Inland Revenue (IRD)
Income Tax – 4th Installment

Quarterly estimated income tax installment payment for Q4 (Jan-Mar).

End of Subsequent Month (Apr 30, Jul 31, Oct 31, Jan 31) Department of Inland Revenue (IRD)
Quarterly VAT Returns Submission

Filing of comprehensive quarterly VAT returns with input credit schedules via RAMIS.

20th of Following Month (April 20, Jul 20, Oct 20, Jan 20) Department of Inland Revenue (IRD)
Quarterly SSCL Returns Submission

Filing of quarterly Social Security Contribution Levy (SSCL) returns via RAMIS.

30th April Department of Inland Revenue (IRD)
Annual APIT & WHT Statements

Filing of Annual APIT employer schedules, WHT certificates, and reconciliation schedules for the Year of Assessment.

30th September Department of Inland Revenue (IRD)
Final Tax Adjustment Payment

Payment of any remaining balance of income tax liability for the preceding Year of Assessment.

30th November Department of Inland Revenue (IRD)
Annual Income Tax Return (Y/A)

Mandatory statutory submission of Income Tax Returns for Individuals, Partnerships, and Corporates along with Audited Financial Statements and Tax Computations.

Within 28 working days of AGM Department of Registrar of Companies (DRC)
Annual Return (Form 15)

Mandatory submission of the company annual return (Form 15) and financial accounts to e-ROC within 1 month of the AGM. The initial filing is due within 18 months of incorporation, and subsequent filings annually.

Compliance Assurance

Never Miss a Tax Filing or Risk Statutory Penalties

Late filings at the Department of Inland Revenue or Registrar of Companies trigger statutory penalties, compounding interest, and RAMIS account locks. Partner with Ceylon Business Partners for comprehensive monthly retainer management.

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