Sri Lanka's Inland Revenue Department has reminded taxpayers to furnish the Statement of Stamp Duty Compounded and pay stamp duty for the quarter ending 30 September 2026 on or before 15 October 2026, warning that penalties apply for incorrect returns and late filing or payment.
Sri Lanka’s Inland Revenue Department, in a notice to taxpayers issued on 5 October 2026, has asked taxpayers to furnish the Statement of Stamp Duty Compounded and make the stamp duty payment for the quarter ending 30 September 2026 on or before 15 October 2026.
The return, which carries the Period Code for the Return 2630, must be submitted by the due date. The payment for the same quarter must also be made by 15 October 2026.
For payment purposes, the notice sets out the following details for the July – September 2026 quarter:
- Tax Type Code: 60
- Payment Period Code: 26090
- Payment Category: S
The department cautioned that penalties are imposed on any person who makes an incorrect return, does not submit a return by the due date, or fails to pay tax or pays it late.
It also clarified that where payment is made by cheque, bank draft or pay order, the date on which the payment is realised will determine timeliness. Realisation after the due date will be treated as a late payment.
