Tax

බදු · வரி

Income tax, TIN, VAT, appeals

Situations

Do you need to pay income tax? · ඔබ ආදායම් බදු ගෙවිය යුතුද? · நீங்கள் வருமான வரி செலுத்த வேண்டுமா?
Tax is deducted from your salary · ඔබේ වැටුපෙන් බදු අඩු කෙරේ · உங்கள் சம்பளத்திலிருந்து வரி கழிக்கப்படுகிறது
Registering for a TIN · TIN අංකයක් සඳහා ලියාපදිංචි වීම · TIN க்குப் பதிவுசெய்தல்
Does your business need to register for VAT? · ඔබේ ව්‍යාපාරය වැට් සඳහා ලියාපදිංචි විය යුතුද? · உங்கள் வணிகம் VAT க்குப் பதிவுசெய்ய வேண்டுமா?
You missed a tax deadline · ඔබට බදු කාල සීමාවක් මග හැරුණා · நீங்கள் வரிக் காலக்கெடுவைத் தவறவிட்டீர்கள்
You disagree with a tax assessment · ඔබ බදු තක්සේරුවකට එකඟ නැහැ · நீங்கள் வரி மதிப்பீட்டை ஏற்கவில்லை

Inland Revenue Act, No. 24 of 2017 — Main income tax law: who pays, rates, returns, APIT on salaries, penalties and objections.
Inland Revenue (Amendment) Act, No. 2 of 2025 — From 1 April 2025: tax-free Rs. 1.8 million a year, new rate bands, 10% tax on interest.
Value Added Tax Act, No. 14 of 2002 — VAT at 18% on goods and services. Businesses above the turnover threshold must register.
Value Added Tax (Amendment) Act, No. 14 of 2026 — From 1 July 2026: VAT on foreign digital services, 20.5% VAT on financial services. Planned threshold cut was dropped.
Social Security Contribution Levy Act — A 2.5% levy on business turnover for businesses above the registration threshold.
Tax Appeals Commission Act, No. 23 of 2011 — Sets up the Tax Appeals Commission, which hears appeals against the Commissioner-General's decisions.
Stamp Duty (Special Provisions) Act — Stamp duty on certain documents such as insurance policies and affidavits, collected by Inland Revenue.
Provincial stamp duty statutes (property transfers) — Provincial Councils charge stamp duty when land or houses are sold or gifted.
Customs Ordinance and excise laws (vehicle imports) — Import duties and excise taxes on vehicles and other imports, collected by Sri Lanka Customs.