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Advance personal income tax (APIT)

Employers are required to remit every tax deduction made under the (advance personal income tax) APIT Scheme during a month, not later than the 15th day of the immediately succeeding month to the Commissioner General (Inland Revenue Act No 24 of 2017 and, Inland Revenue Amendment Act No.10 of 2021, accessed at gov.lk).

Employers are also required to issue an APIT Certificate to all employees including zero (0) tax deducted employees (1.1).

The certificate should contain the details including the tax deductions made during the year (Form T10) and be issued before the expiry of the 30th day of April of subsequent year of assessment or where an employment ceases during the year of assessment, not more than 30 days from the date it ceased. Guidelines relating to employers on deducting APIT from employment income from 1 April 2023 can be found here.

The following information should be in the T-10 certificate:

1. Ìý

   •ÌýÌýÌýÌý year of assessment

2. Ìý

   •ÌýÌýÌýÌý employment – primary or secondary