Sri Lanka’s IRD reminds taxpayers to settle AIT, WHT, and APIT on time.
Sri Lankan Inland Revenue Department (IRD) has reminded taxpayers to pay Advance Income Tax (AIT), Withholding Tax (WHT) and Advance Personal Income Tax (APIT) withheld during December 2025 no later than 15 January 2026.
Tax Types and Payment Codes
| Tax Type | Code | Payment Period Code | Category |
| AIT/WHT on Interest | 43 | 25120 | S |
| AIT/WHT on Fees and Other Payments | 44 | 25120 | S |
| Advance Personal Income Tax (APIT) | 03 | 25120 | S |
Payment Instructions
- Payments can be made through the Online Tax Payment Platform (OTPP). Guidance is available on the IRD website.
- APIT payments must be made at any branch of the Bank of Ceylon.
- AIT/WHT payments must be made at any branch of the People’s Bank.
Additional Notes
- If preprinted paying-in slips are not received, taxpayers must obtain a Document Identification Number (DIN) via the IRD e-services portal.
- Interest and penalties for late or non-payment will not be waived.
- Payments by bank draft or pay order realised after the deadline will be treated as late.
