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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Sri Lanka /1. Payroll basics / 1.2 How are filings done?
Commentary

1.2 How are filings done?


Sri Lanka

APIT – Filing of annual statement of employer

Advance personal income tax (APIT) can be filed by:

  1. Ìý

    •ÌýÌýÌýÌý e-filing, or

  2. Ìý

    •ÌýÌýÌýÌý manual filing

e-filing

e-filing of an Annual Statement is mandatory for:

  1. Ìý

    •ÌýÌýÌýÌý companies incorporated in Sri Lanka (all resident limited liability companies)

  2. Ìý

    •ÌýÌýÌýÌý companies incorporated outside Sri Lanka (all non-resident limited liability companies), and

  3. Ìý

    •ÌýÌýÌýÌý public corporations

(APIT guide)

Branch or liaison offices should be registered in Sri Lanka and register with the Department of Inland Revenue and file the forms (5.1)

Therefore, such entities are not required to furnish their Annual Statement in writing by using the printed specified forms for the year of assessment.

Other employers not referred to above are also entitled to submit their Annual Statement

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Web page updated on 17 Mar 2025 15:08