Sri Lanka’s Inland Revenue Department reminded taxpayers to settle AIT, WHT and APIT withheld in the previous month by the deadline, with no waivers for late-payment penalties.
Sri Lanka’s Inland Revenue Department issued a notice on 10 December 2025 for taxpayers to settle Advance Income Tax (AIT), Withholding Tax (WHT) and Advance Personal Income Tax (APIT) withheld in November 2025 by 15 December 2025.
Taxpayers are encouraged to use the Online Tax Payment Platform (OTPP) for settling liabilities.
Payments for APIT may also be made through any Bank of Ceylon branch, while AIT and WHT payments can be made at any People’s Bank branch. Where preprinted paying-in slips have not been received, taxpayers must obtain a Document Identification Number (DIN) through the IRD’s online service.
The IRD notice stresses that interest and penalties for late or non-payment will not be waived and clarifies that bank drafts or pay orders realised after the deadline will be treated as late payments.
