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Sri Lanka: Extension of tax return deadlines (COVID-19)

Sri Lanka: Extension of tax return deadlines (COVID-19)

The Department of Inland Revenue announced certain tax return deadlines were being extended to 31 May 2020—a tax relief measure in response to the coronarivus (COVID-19) pandemic.


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The Inland Revenue release [PDF 100 KB] announces that the due date has been extended to 31 May 2020 for the following tax returns or forms:

  • Annual declaration of employer (PAYE tax return) – year of assessment 2019/2020
  • Annual statement of withholding tax – year of assessment 2019/2020
  • Economic service charge return – year of assessment 2019/2020
  • Compounded stamp duty return for the quarter ending 31 March 2020
  • Value added tax on financial services, interim estimate for last six months of the Year of Assessment 2019/2020 (that is, for financial institutions that submit returns on year of assessment basis)
  • Value added tax (VAT) returns for the months of February, March and the quarter ending March 31, 2020.
  • Transfer pricing disclosure form for the year of assessment 2018/2019 

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