Sri Lanka’s Inland Revenue Department has reminded taxpayers to settle AIT, WHT and APIT withheld in August 2026, warning of penalties for late payment.
Sri Lanka’s Inland Revenue Department (IRD) has reminded taxpayers to make tax payments withheld during August 2026 on or before 15 September 2026.
The reminder covers Advance Income Tax (AIT), Withholding Tax (WHT) and Advance Personal Income Tax (APIT). For AIT/WHT on interest, taxpayers should use Tax Type Code 43, while AIT/WHT on fees and other payments should be made under Tax Type Code 44. APIT payments should use Tax Type Code 03. The payment period code for all three tax categories is 26080, with payment category S.
The IRD encouraged taxpayers to settle their liabilities through its Online Tax Payment Platform (OTPP). APIT payments can also be made at any branch of Bank of Ceylon, while AIT/WHT payments can be made at any branch of People’s Bank.
Where a preprinted paying-in slip is not used, taxpayers are advised to enter the Payment Identification Number (DIN) on the slip to ensure accurate payment processing. The DIN can be obtained through the IRD’s online service or by calling 011 213 4780.
The IRD warned that penalties will apply to non-payment or late payment. Bank drafts or pay orders realised after the deadline will also be treated as late payments.
