IRD is notifying taxpayers of November deadlines. Late, incorrect, or unpaid taxes will incur penalties and interest.
The Sri Lankan Inland Revenue Department (IRD) has released a “NOTICE TO TAXPAYERS“, issuing a gentle reminder to all taxpayers that crucial deadlines for submitting the income tax return and remitting income tax payment and withholding tax payments are approaching in November 2025.
Key Deadlines:
15 November 2025: Second quarterly instalment for the 2025/26 Year of Assessment is due, covering Corporate Income Tax (CIT), Individual Income Tax (IIT), and Partnership Income Tax (PIT). Taxes withheld in October, including Advance Income/Withholding Tax on Interest, Fees and other payments, and Advance Personal Income Tax, must also be paid. Payments can be made via the Online Tax Payment Platform (OTPP) or at Bank of Ceylon and People’s Bank branches.
30 November 2025: Annual Income Tax Returns for 2024/25 must be filed online. Taxpayers require a Personal Identification Number (PIN) to e-file. Those without a PIN should obtain one through IRD e-Services or at any IRD office.
The IRD warns that late, incorrect, or unpaid taxes will incur penalties and interest. Payments received after the due date, including by bank draft or pay order, will be treated as late. Taxpayers can seek assistance via the IRD hotline in 1944.
