Sri Lanka's Inland Revenue Department has asked taxpayers to pay the Advance Income Tax, Withholding Tax and Advance Personal Income Tax withheld in October 2026 on or before 15 November 2026, warning that penalties will apply to late or missed payments.
Sri Lanka’s Inland Revenue Department (IRD) has issued a notice reminding taxpayers to pay the Advance Income Tax (AIT), Withholding Tax (WHT) and Advance Personal Income Tax (APIT) withheld in October 2026 by 15 November 2026.
Taxpayers must use the correct Tax Type Code and Payment Period Code. For all three categories, the Payment Period Code is 26100, and the Payment Category is S. The Tax Type Code is 43 for AIT/WHT on interest, 44 for AIT/WHT on fees and other payments, and 03 for APIT.
The department encourages taxpayers to pay through its Online Tax Payment Platform (OTPP). Further details and a user guide are available on the department’s website.
Taxpayers may also pay at bank branches. APIT payments can be made at any branch of Bank of Ceylon, while AIT/WHT payments can be made at any branch of People’s Bank.
Payments made through a bank branch require a Document Identification Number (DIN) to ensure accuracy. Taxpayers can obtain the DIN at https://eservices.ird.gov.lk/Payment/PayingInSlip/Index or by calling 0112134780. The DIN must be entered in the “Payment Voucher Number” field on the paying-in slip.
The department stressed that penalties shall be imposed for non-payment or late payment of taxes. It added that a bank draft or pay order realised after the due date will also be treated as a late payment.
Taxpayers are therefore advised to allow enough time for their chosen payment method to be completed before the deadline.
