On 21 April 2020, the Inland Revenue Department (IRD) of Sri Lanka announced extended deadlines for certain tax returns to 31 May 2020 in response to COVID-19 pandemic. The IRD announced revise due date for the following tax returns:
- Annual declaration of employer (PAYE tax return) – year of assessment 2019/2020.
- Annual statement of withholding tax (WHT) – year of assessment 2019/2020.
- Economic service charge (ESC) return – year of assessment 2019/2020.
- Compounded stamp duty return for the quarter ending 31 March 2020.
- Value added tax (VAT) on financial services, interim estimate for last six months of the Year of Assessment 2019/2020 (financial institutions which submit returns on year of assessment basis).
- Value added tax (VAT) returns for the months of February, March and quarter ending 31 March 2020.
- Transfer pricing disclosure form for the year of assessment 2018/2019.
However, e-Filing facility is available through IRD Portal e-Services for taxpayers who wish to submit the VAT, ESC, PAYE returns and withholding Schedules for above periods.
