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2.1ÌýÌýÌýÌý Withholding of income tax

2.1.1ÌýÌýÌýÌý Advanced personal income tax (APIT)

Scope of income tax

Income tax shall be payable for each year of assessment by:

1. Ìý

   •ÌýÌýÌýÌý a person who has taxable income for that year

2. Ìý

   •ÌýÌýÌýÌý a person whose assessable income is taxed via withholding

A resident person is liable on his global income.

A non-resident is charged on income arising in or derived from Sri Lanka.

Tax residence

An individual shall be resident in Sri Lanka for a year of assessment if the individual:

1. Ìý

   •ÌýÌýÌýÌý resides in Sri Lanka

2. Ìý

   •ÌýÌýÌýÌý is physically present in Sri Lanka for 183 days or more in any month period that commence or ends during the year

(Inland Revenue Act No 24 of 2017, s 69(1), accessed at gov.lk)

Definitions

An individual's income from an employment for a year of assessment shall be the individual's gains and profits from the employment